4823.20
Chapter 48Paper and paperboard
Heading 4823Other paper, paperboard, cellulose wadding and webs of cellulose fibres,cut to size or shape; other articles of paper pulp, paper, paperboard, cellulose wadding or webs of cellulose fibres
Subheading 482320Filter paper and paperboard
Across 12 destination markets covered, HS 4823.20 import primary tariff is lowest in United States(0%) and highest in Thailand(40%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 0%
- Domestic VAT
- 13%
- Consumption tax
- 无
rebate on export
prov. 无
if applicable
Source: GACC · State Taxation AdministrationView full China detail →
Destination markets · import tariffs
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 4823.20.10.00 | Paint filters and strainers | Free | 第二栏税率:35% | — |
INIndia | 48232000 | Filter paper and paperboard | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 48232010 | - - In strips, rolls or sheets | 5.00 | 增值税 (PPN):12.00 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 4823201000 | - - In strips, rolls or sheets | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4823.20.10 | - - In strips, rolls or sheets | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 48232010 | In strips, rolls or sheets | 40.00 | — | |
VNVietnam | 48232010 | - - In strips, rolls or sheets | 7.5 | 优惠税率:5 增值税:8/10 | 33% ACFTA / RCEP · Form E |
JPJapan | 482320000 | Filter paper and paperboard | 2.6% | WTO 税率:Free GSP 特惠税率:Free | 0% RCEP |
KRKorea | 4823200000 | Filter paper and paperboard | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 48232000 | Filter paper and paperboard | 5% | 0% ChAFTA | |
BRBrazil | 48232010 | De peso superior a 15 g/m2, mas não superior a 25 g/m2, com um conteúdo de fibras sintéticas termossoldáveis igual ou superior a 20 %, mas não superior a 30 %, em peso, do conteúdo total de fibras | 0.0% | 工业产品税 (IPI):9.75% | — |
MXMexico | 48232001 | Papel filtro, con peso hasta 100 g/m², en bobinas de ancho igual o inferior a 105 mm. | — | — |
Note: "Primary rate" is the MFN tariff. The "FTA (CN origin)" column is the preferential rate available to China-origin goods with the matching certificate of origin (Form E / Form D etc.), best resolvable tier. VAT, consumption and special duties are levied separately — use the duty calculator for full landed cost.