4911.91
Chapter 49Printed books, newspapers
Heading 4911Other printed matter, including printed pictures and photographs
Subheading 491191Pictures, designs and photographs
Across 12 destination markets covered, HS 4911.91 import primary tariff is lowest in United States(0%) and highest in Thailand(40%), with 4 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
- 16%
- 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 | 4911.91.10.00 | Printed over 20 years at time of importation | Free | 第二栏税率:Free | — |
INIndia | 49119100 | Pictures, designs and photographs | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 49119110 | - - - Designs | 10.00 | 增值税 (PPN):12.00 | 5.9% ACFTA / RCEP · Form E |
MYMalaysia | 4911911000 | - - - Designs | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 4911.91.10 | - - - Designs | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 49119110 | Designs | 40.00 | — | |
VNVietnam | 49119110 | - - - Designs | 15 | 优惠税率:10 增值税:8/10 | 67% ACFTA / RCEP · Form E |
JPJapan | 491191010 | - Photographs | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 4911911000 | Printed plans and drawings | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 49119100 | Pictures, designs and photographs | 5%DCS:4%DCT:5% | 0% ChAFTA | |
BRBrazil | 49119100 | Estampas, gravuras e fotografias | 14.4% | 工业产品税 (IPI):NT | — |
MXMexico | 49119101 | Estampas, dibujos, fotografías, sobre papel o cartón para la edición de libros o colecciones de carácter educativo o cultural. | — | — |
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.