8404.90
Chapter 84Machinery and mechanical appliances
Heading 8404Auxiliary plant for use with boilers of heading 8402 or 8403 (for example, economisers, superheaters, soot removers, gas recoverers); condensers for steam or other vapour power units
Subheading 840490Parts
Across 12 destination markets covered, HS 8404.90 import primary tariff is lowest in Japan(0%) and highest in Thailand(30%), with 1 jurisdiction at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 13%
- Export duty
- 无
- Domestic VAT
- 无
- 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 | 8404.90.00.00 | Parts | 3.5% | 第二栏税率:45% | — |
INIndia | 84049000 | Parts | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 84049010 | Dari barang pada subpos 8404.10.11 dan 8404.10.19 | — | — | |
MYMalaysia | 8404901100 | - - - Bodies, shells or casings | 5% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8404.90.11 | - - - Bodies, shells or casings | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 84049011 | Bodies, shells or casings | 30.00 | — | |
VNVietnam | 84049011 | - - - Bodies, shells or casings | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 840490000 | Parts | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8404901000 | Of condensers for boilers | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 84049000 | Parts | 5% CA:Free | 0% ChAFTA | |
BRBrazil | 84049010 | De aparelhos auxiliares para caldeiras da posição 84.02 | 12.6% | 工业产品税 (IPI):3.25% | — |
MXMexico | 84049001 | Partes. | 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.