8309.10
Chapter 83Miscellaneous articles of base metal
Heading 8309Stoppers, caps and lids (including crown corks, screw caps and pouring stoppers), capsules for bottles, threaded bungs, bung covers, seals and other packing accessories, of base metal
Subheading 830910Crown corks
Across 12 destination markets covered, HS 8309.10 import primary tariff is lowest in United States(0%) and highest in Malaysia(25%), 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 | 8309.10.00.00 | Crown corks (including crown seals and caps), and parts thereof | Free | 第二栏税率:45% | — |
INIndia | 83091000 | Crown corks | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 83091000 | - Crown corks | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8309100000 | - Crown corks | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8309.10.00 | - Crown corks | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 83091000 | Crown corks | 2.00 | — | |
VNVietnam | 83091000 | - Crown corks | 22.5 | 优惠税率:15 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 830910000 | Crown corks | 3.9% | WTO 税率:2.6% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 8309100000 | Crown corks | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 83091000 | Crown corks | 5% | 0% ChAFTA | |
BRBrazil | 83091000 | Cápsulas de coroa | 14.4% | 工业产品税 (IPI):0.0% | — |
MXMexico | 83091001 | Tapas corona. | 5 | 一般进口税 (IGI):5 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.