8214.20
Chapter 82Tools, cutlery of base metal
Heading 8214Other articles of cutlery (for example, hair clippers, butchers' or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)
Subheading 821420- Manicure or pedicure sets and instruments (including nail files)
Across 12 destination markets covered, HS 8214.20 import primary tariff is lowest in Australia(0%) and highest in Thailand(40%), 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 | 8214.20.30.00 | Cuticle or cornknives, cuticle pushers, nail files, nailcleaners, nail nippers and clippers, all the foregoing used for manicure or pedicure purposes, and parts thereof | 4% | 第二栏税率:60% | — |
INIndia | 82142010 | Nail cutters | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 82142000 | - Manicure or pedicure sets and instruments (including nail files) | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8214200000 | - Manicure or pedicure sets and instruments (including nail files) | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8214.20.00 | - Manicure or pedicure sets and instruments (including nail files) | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 82142000 | Manicure or pedicure sets and instruments (including nail files) | 40.00 | — | |
VNVietnam | 82142000 | - Manicure or pedicure sets and instruments (including nail files) | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 821420000 | Manicure or pedicure sets and instruments (including nail files) | 4.6% | WTO 税率:3.9% GSP 特惠税率:Free | 2.1% RCEP |
KRKorea | 8214200000 | Manicure or pedicure sets and instruments (including nail files) | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 82142000 | Manicure or pedicure sets and instruments (including nail files) | Free | 0% ChAFTA | |
BRBrazil | 82142000 | Utensílios e sortidos de utensílios de manicuros ou de pedicuros (incluindo as limas para unhas) | 16.2% | 工业产品税 (IPI):6.5% | — |
MXMexico | 82142001 | Juegos de manicure. | — | — |
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.