8215.99
Chapter 82Tools, cutlery of base metal
Heading 8215Spoons, forks, ladles skimmers, cake-servers, fishknives, butter-knives, sugar tongs and similar kitchen or tableware
Subheading 821599Other
Across 12 destination markets covered, HS 8215.99 import primary tariff is lowest in Japan(4.6%) and highest in Thailand(60%). 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 | 8215.99.01.00 | Valued under 25¢ each, not over 25.9 cm in overall length | 0.9¢ each + 15.8% | 第二栏税率:2¢ each + 45% | — |
INIndia | 82159900 | Other | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 82159900 | - - Other | 10.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8215990000 | - - Other | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8215.99.00 | - - Other | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 82159900 | Other | 60.00 | — | |
VNVietnam | 82159900 | - - Other | 37.5 | 优惠税率:25 增值税:8/10 | 125% ACFTA / RCEP · Form E |
JPJapan | 821599000 | Other | 4.6% | WTO 税率:3.9% GSP 特惠税率:Free | 2.1% RCEP |
KRKorea | 8215991000 | Spoons | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 82159900 | Other | 5% | 0% ChAFTA | |
BRBrazil | 82159910 | De aço inoxidável | 16.2% | 工业产品税 (IPI):6.5% | — |
MXMexico | 82159901 | Mangos de metales comunes. | — | — |
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.