5904.10
Chapter 59Impregnated textile fabrics
Heading 5904Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape
Subheading 590410Linoleum
Across 12 destination markets covered, HS 5904.10 import primary tariff is lowest in United States(0%) and highest in Thailand(40%), with 2 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
- 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 | 5904.10.00.00 | Linoleum | Free | 第二栏税率:35% | — |
INIndia | 59041000 | Linoleum | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | — |
IDIndonesia | 59041000 | - Linoleum | 17.50 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 5904100000 | -  Linoleum | 20% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 5904.10.00 | - Linoleum | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):15% RCEP:15% | — |
THThailand | 59041000 | Linoleum | 40.00 | — | |
VNVietnam | 59041000 | - Linoleum | 18 | 优惠税率:12 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 590410000 | Linoleum | Free | WTO 税率:(3.9%) | 0% RCEP |
KRKorea | 5904100000 | Linoleum | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 59041000 | Linoleum | 5% | 0% ChAFTA | |
BRBrazil | 59041000 | Linóleos | 14.4% | 工业产品税 (IPI):6.5% | — |
MXMexico | 59041001 | Linóleo. | 10%* | 一般进口税 (IGI):10%* 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.