8305.10
Chapter 83Miscellaneous articles of base metal
Heading 8305Fittings for loose-leaf binders or files, letter clips, letter corners, paper clips, indexing tags and similar office articles, of base metal; staples in strips (for example, for offices, upholstery, packaging), of base metal
Subheading 830510Fittings for loose-leaf binders or files
Across 12 destination markets covered, HS 8305.10 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(60%), with 3 jurisdictions 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 | 8305.10.00 | Fittings for looseleaf binders or files | 2.9% | 第二栏税率:45% | — |
INIndia | 83051000 | Fittings for loose-leaf binders or files | 20 | IGST:18 社会福利附加税:2 综合税负:43.96 | — |
IDIndonesia | 83051010 | - - For double loop wire binders | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8305101000 | - - For double loop wire binders | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8305.10.10 | - - For double loop wire binders | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 83051010 | For double loop wire binders | 60.00 | — | |
VNVietnam | 83051010 | - - For double loop wire binders | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 830510000 | Fittings for loose-leaf binders or files | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8305100000 | Fittings for loose-leaf binders or files | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 83051000 | Fittings for loose-leaf binders or files | Free | 0% ChAFTA | |
BRBrazil | 83051000 | Ferragens para encadernação de folhas soltas ou para classificadores | 14.4% | 工业产品税 (IPI):6.5% | — |
MXMexico | 83051001 | Mecanismos para encuadernación de hojas intercambiables o para clasificadores. | 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.