4903.00
Chapter 49Printed books, newspapers
Heading 4903Children's picture, drawing or colouring books
Subheading 490300Children’s picture, drawing or colouring books
Across 12 destination markets covered, HS 4903.00 import primary tariff is lowest in United States(0%) and highest in Brazil(14.4%), with 7 jurisdictions at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- Export duty
- 0%
- Domestic VAT
- 9%
- 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 | 4903.00.00.00 | Children's picture, drawing or coloring books | Free | 第二栏税率:Free | — |
INIndia | 49030010 | Picture books | 10 | IGST:0 社会福利附加税:1 综合税负:11 | — |
IDIndonesia | 49030000 | Children�s picture, drawing or colouring books. | 0.00 | 增值税 (PPN):0.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4903000000 | Children’s picture, drawing or colouring books. | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4903.00.00 | Children's picture, drawing or colouring books. | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 49030000 | Children?s picture, drawing or colouring books. | 5.00 | — | |
VNVietnam | 49030000 | Children’s picture, drawing or colouring books | 5 | 优惠税率:0 增值税:*/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 490300000 | Children's picture, drawing or colouring books. | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 4903000000 | Children's picture, drawing or colouring books. | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 49030000 | CHILDREN'S PICTURE, DRAWING OR COLOURING BOOKS | Free | 0% ChAFTA | |
BRBrazil | 49030000 | Álbuns ou livros de ilustrações e álbuns para desenhar ou colorir, para crianças. | 14.4% | 工业产品税 (IPI):NT | — |
MXMexico | 49030001 | Álbumes o libros de estampas. | Ex. | 一般进口税 (IGI):Ex. 一般出口税 (IGE):Ex. | — |
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.