5403.39
Chapter 54Man-made filaments
Heading 5403Artificial filament yarn (other than sewing thread), not put for retail sale, including artificial mono filament of less than 67 decitex
Subheading 540339Other yarn, single
Across 12 destination markets covered, HS 5403.39 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
- —
rebate on export
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 | 5403.39.10.00 | Textured yarn (600) | 10% | 第二栏税率:50% | — |
INIndia | 54033910 | Cuprammonium rayon | 5 | IGST:5 社会福利附加税:0.5 综合税负:10.775 | — |
IDIndonesia | 54033910 | - - - Textured yarn | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 5403391000 | - - - Textured yarn | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 5403.39.10 | - - - Textured yarn | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 54033910 | Textured yarn | 30.00 | — | |
VNVietnam | 54033910 | - - - Textured yarn | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 540339010 | 1 Containing more than 10 % by weight of silk | 6% | WTO 税率:5% GSP 特惠税率:4% | 0% RCEP |
KRKorea | 5403390000 | Other | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 54033900 | Other | 5%DC:5% | 0% ChAFTA | |
BRBrazil | 54033900 | Outros | 18.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 54033901 | De hilados texturados. | 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.