8304.00
Chapter 83Miscellaneous articles of base metal
Heading 8304Base metal mountings, fittings and similar articles suitable for furniture, doors, staircases, windows, blinds, coachwork, saddlery, trunks, chests, caskets or the like; base metal hat-racks, hat-pegs, brackets and similar fixtures; castors with mountings of base metal; automatic door closers of base metal
Subheading 830400FILING, CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT, OF BASE METAL, OTHER THAN OFFICE FURNITURE OF HEADING 9403
Across 12 destination markets covered, HS 8304.00 import primary tariff is lowest in United States(3.9%) and highest in Thailand(40%). 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 | 8304.00.00.00 | Desk-top filing or card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment and parts thereof, of base metal, other than office furniture of heading 9403 | 3.9% | 第二栏税率:45% | — |
INIndia | 83040000 | FILING, CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT, OF BASE METAL, OTHER THAN OFFICE FURNITURE OF HEADING 9403 | 20 | IGST:18 社会福利附加税:2 综合税负:43.96 | — |
IDIndonesia | 83040010 | - Filing cabinets and card-index cabinets | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8304001000 | - Filing cabinets and card-index cabinets | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8304.00.10 | - Filing cabinets and card-index cabinets | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 83040010 | Filing cabinets and card-index cabinets | 40.00 | — | |
VNVietnam | 83040010 | - Filing cabinets and card-index cabinets | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 830400000 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office -stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03. | 4.6% | WTO 税率:3.1% GSP 特惠税率:Free | 1.7% RCEP |
KRKorea | 8304000000 | Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp stands and similar office or desk equipment, of base metal, other than office furniture of heading 94.03. | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 83040000 | FILING CABINETS, CARD-INDEX CABINETS, PAPER TRAYS, PAPER RESTS, PEN TRAYS, OFFICE-STAMP STANDS AND SIMILAR OFFICE OR DESK EQUIPMENT, OF BASE METAL, OTHER THAN OFFICE FURNITURE OF 9403 | 5% | 0% ChAFTA | |
BRBrazil | 83040000 | Classificadores, fichários (ficheiros), caixas de classificação, porta-cópias, porta-canetas, porta-carimbos e artigos semelhantes, de escritório, de metais comuns, excluindo os móveis de escritório da posição 94.03. | 14.4% | 工业产品税 (IPI):6.5% | — |
MXMexico | 83040001 | Porta papel movible y graduable, para copia directa del mecanógrafo. | 15 | 一般进口税 (IGI):15 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.