4904.00
Chapter 49Printed books, newspapers
Heading 4904Children's picture, drawing or colouring books
Subheading 490400MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT BOUND OR ILLUSTRATED
Across 12 destination markets covered, HS 4904.00 import primary tariff is lowest in United States(0%) and highest in Vietnam(7.5%), with 10 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 | 4904.00.00 | Music, printed or in manuscript, whether or not bound or illustrated | Free | 第二栏税率:Free | — |
INIndia | 49040000 | MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT BOUND OR ILLUSTRATED | Free | IGST:0 社会福利附加税:0 综合税负:0 | — |
IDIndonesia | 49040000 | Music, printed or in manuscript, whether or not bound or illustrated. | 0.00 | 增值税 (PPN):0.00 进口所得税 PPh 22（持 API）:2.50 进口所得税 PPh 22（无 API）:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 4904000000 | Music, printed or in manuscript, whether or not bound or illustrated. | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4904.00.00 | Music, printed or in manuscript, whether or not bound or illustrated. | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | — | — | — | — | |
VNVietnam | 49040000 | Music, printed or in manuscript, whether or not bound or illustrated | 7.5 | 优惠税率:5 增值税:5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 490400000 | Music, printed or in manuscript, whether or not bound or illustrated. | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 4904000000 | Music, printed or in manuscript, whether or not bound or illustrated. | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 49040000 | MUSIC, PRINTED OR IN MANUSCRIPT, WHETHER OR NOT BOUND OR ILLUSTRATED | Free | 0% ChAFTA | |
GBUnited Kingdom | 4904000000 | Music, printed or in manuscript, whether or not bound or illustrated | 0.00 % | 增值税 (VAT):0.00 % | — |
BRBrazil | 49040000 | Música manuscrita ou impressa, ilustrada ou não, mesmo encadernada. | 0.0% | 工业产品税 (IPI):NT | — |
MXMexico | 49040001 | Música manuscrita o impresa, incluso con ilustraciones o encuadernada. | 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.