5408.23
Chapter 54Man-made filaments
Heading 5408Woven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405
Subheading 540823Of yarns of different colours
Across 12 destination markets covered, HS 5408.23 import primary tariff is lowest in United States(0%) and highest in Thailand(80%), 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 | 5408.23.11.00 | Of cuprammonium rayon (618) | Free | 第二栏税率:24.3¢/kg + 81% | — |
INIndia | 54082300 | Of yarns of different colours | 20 | IGST:5 社会福利附加税:0 综合税负:26 | — |
IDIndonesia | 54082300 | - - Of yarns of different colours | 15.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 5408230000 | - - Of yarns of different colours | 10% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 5408.23.00 | - - Of yarns of different colours | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 54082300 | Of yarns of different colours | 80.00 | 特定从量税 (泰铢/单位):60.00 | — |
VNVietnam | 54082300 | - - Of yarns of different colours | 18 | 优惠税率:12 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 540823011 | - Containing more than 50 % by weight of acetate fibres or acetate fibres and synthetic fibres taken together or having either the warp or the weft of such fibres | 8.2% | GSP 特惠税率:6.56% | 0% RCEP |
KRKorea | 5408230000 | Of yarns of different colours | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 54082300 | Of yarns of different colours | 5% | 0% ChAFTA | |
BRBrazil | 54082300 | De fios de diversas cores | 26.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 54082301 | Asociados con hilos de caucho. | — | — |
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.