8305.90
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 830590Other, including parts
Across 12 destination markets covered, HS 8305.90 import primary tariff is lowest in United States(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 | 8305.90.30 | Paper clips, and parts thereof | Free | 第二栏税率:45% | — |
INIndia | 83059010 | Pins (other than those of heading 7317) | 20 | IGST:18 社会福利附加税:2 综合税负:43.96 | — |
IDIndonesia | 83059010 | - - Paper clips | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8305901000 | - - Paper clips | 15% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8305.90.10 | - - Paper clips | 15% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 83059010 | Paper clips | 60.00 | — | |
VNVietnam | 83059010 | - - Paper clips | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 830590000 | Other, including parts | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8305900000 | Other, including parts | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 83059000 | Other, including parts | Free | 0% ChAFTA | |
BRBrazil | 83059000 | Outros, incluindo as partes | 14.4% | 工业产品税 (IPI):6.5% | — |
MXMexico | 83059001 | Clips u otros sujetadores. | 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.