6804.22
Chapter 68Articles of stone, plaster, cement
Heading 6804Millstones, grindstones, grinding wheels and the like, without frameworks, for grinding, sharpening, polishing, trueing or cutting, hand sharpening or polishing stones, and parts thereof, of natural stone, of agglomerated natural or artificial abrasives, or of ceramics, with or without parts of other materials
Subheading 680422- - Of other agglomerated abrasives or of ceramics
Across 11 destination markets covered, HS 6804.22 import primary tariff is lowest in Malaysia(0%) and highest in Vietnam(30%), with 2 jurisdictions at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- 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
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 6804.22.10.00 | Bonded with synthetic resins | 5¢/kg + 2% | 第二栏税率:$1.10/kg + 40% | — |
INIndia | 68042210 | Grinding wheels of synthetic abrasives | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 68042200 | - - Of other agglomerated abrasives or of ceramics | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 6804220000 | - - Of other agglomerated abrasives or of ceramics | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 6804.22.00 | - - Of other agglomerated abrasives or of ceramics | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | — | — | — | — | |
VNVietnam | 68042200 | - - Of other agglomerated abrasives or of ceramics | 30 | 优惠税率:20 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 680422011 | - Manufactured by the vitrified method or the resinoid method, excluding those with axles | — | 1.3% RCEP | |
KRKorea | 6804221000 | For grinding semiconductor wafer | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 68042200 | Of other agglomerated abrasives or of ceramics | 5%DCS:4%DCT:5% | 0% ChAFTA | |
BRBrazil | 68042211 | Aglomerados com resina | 5.4% | 工业产品税 (IPI):0.0% | — |
MXMexico | 68042201 | Discos dentados o con bordes continuos. | 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.