6405.90
Chapter 64Footwear, gaiters
Heading 6405Other footwear
Subheading 640590Other
Across 12 destination markets covered, HS 6405.90 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(100%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 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 | 6405.90.20.00 | Disposable footwear, designed for one-time use | 3.8% | 第二栏税率:35% | — |
INIndia | 64059000 | Other | 20 | IGST:18 社会福利附加税:0 综合税负:41.6 | — |
IDIndonesia | 64059000 | - Other | 30.00 | 增值税 (PPN):12.00 所得税:10.00 | 5% ACFTA / RCEP · Form E |
MYMalaysia | 6405900000 | - Other | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 6405.90.00 | - Other | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 64059000 | Other | 100.00 | — | |
VNVietnam | 64059000 | - Other | 45 | 优惠税率:30 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 640590111 | - For "the Pooled Quota" | 24% | WTO 税率:(24%) | — |
KRKorea | 6405900000 | Other | 13 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 64059010 | Ski-boots, cross-country ski footwear and snowboard boots | Free | 0% ChAFTA | |
BRBrazil | 64059000 | Outro | 35.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 64059001 | Calzado desechable. | 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.