8309.90
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 830990Other
Across 12 destination markets covered, HS 8309.90 import primary tariff is lowest in United States(2.6%) and highest in Thailand(35%). 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 | 8309.90.00 | Other | 2.6% | 第二栏税率:45% | — |
INIndia | 83099010 | Pilfer proof caps for packaging, all sorts, with or without washers or other fittings, of cork, rubber, polyethylene or any other material | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 83099010 | - - Capsules for bottles | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8309901000 | - - Capsules for bottles | 5% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8309.90.10 | - - Capsules for bottles | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 83099010 | Capsules for bottles | 35.00 | — | |
VNVietnam | 83099010 | - - Capsules for bottles | 22.5 | 优惠税率:15 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 830990000 | Other | 3.8% | WTO 税率:2.5% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 8309901000 | Easy opener end | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 83099000 | Other | 5% | 0% ChAFTA | |
BRBrazil | 83099000 | Outros | 16.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 83099001 | Tapones o tapas, excepto lo comprendido en las fracciones 8309.90.02, 8309.90.03, 8309.90.07 y 8309.90.08. | Ex. | 一般进口税 (IGI):Ex. 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.