7116.10
Chapter 71Pearls, precious stones, metals
Heading 7116Articles of natural or cultured pearls, precious or semi-precious stones(natural, synthetic or reconstructed)
Subheading 711610Of natural or cultured pearls
Across 12 destination markets covered, HS 7116.10 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(60%), 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
- 10%
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 | 7116.10.10.00 | Natural | 3.3% | 第二栏税率:80% | — |
INIndia | 71161000 | Of natural or cultured pearls | 10 | IGST:3 社会福利附加税:1 综合税负:14.33 | — |
IDIndonesia | 71161000 | - Of natural or cultured pearls | 10.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 7116100000 | - Of natural or cultured pearls | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 7116.10.00 | - Of natural or cultured pearls | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 71161000 | Of natural or cultured pearls | 60.00 | — | |
VNVietnam | 71161000 | - Of natural or cultured pearls | 45 | 优惠税率:30 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 711610000 | Of natural or cultured pearls | 6.2% | WTO 税率:5.2% GSP 特惠税率:Free | 2.8% RCEP |
KRKorea | 7116101000 | Of natural pearls | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 71161000 | Of natural or cultured pearls | 5% | 0% ChAFTA | |
BRBrazil | 71161000 | De pérolas naturais ou cultivadas | 16.2% | 工业产品税 (IPI):7.8% | — |
MXMexico | 71161001 | De perlas naturales o cultivadas. | — | — |
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.