5402.46
Chapter 54Man-made filaments
Heading 5402Synthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex
Subheading 540246Other, Of polyesters, partially oriented
Across 12 destination markets covered, HS 5402.46 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(30%), with 1 jurisdiction 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 | 5402.46.00.00 | Other, of polyesters, partially oriented | 8.8% | 第二栏税率:50% | — |
INIndia | 54024600 | Other, Of polyesters, partially oriented | 5 | IGST:5 社会福利附加税:0.5 综合税负:10.775 | — |
IDIndonesia | 54024610 | - - - Of a colour other than white | 7.50 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 5402461000 | - - - Of a colour other than white | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 5402.46.10 | - - - Of a colour other than white | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 54024610 | Of a colour other than white | 30.00 | — | |
VNVietnam | 54024610 | - - - Of a colour other than white | 4.5 | 优惠税率:3 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 540246100 | 1 Containing more than 10 % by weight of silk | 6% | WTO 税率:5% GSP 特惠税率:4% | 0% RCEP |
KRKorea | 5402461000 | Of poly trimethylene terephthalate | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 54024600 | Other, of polyesters, partially oriented | 5%DC:5% | 0% ChAFTA | |
BRBrazil | 54024600 | Outros, de poliésteres, parcialmente orientados | 18.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 54024601 | Los demás, de poliésteres parcialmente orientados. | 5 | 一般进口税 (IGI):5 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.