8407.31
Chapter 84Machinery and mechanical appliances
Heading 8407Spark-ignition reciprocating or rotary internal combustion piston engines
Subheading 840731- - Of a cylinder capacity not exceeding 50 cc
Across 12 destination markets covered, HS 8407.31 import primary tariff is lowest in United States(0%) and highest in Vietnam(75%), with 3 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 7 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 | 8407.31.00 | Of a cylinder capacity not exceeding 50 cc | Free | 第二栏税率:35% | — |
INIndia | 84073110 | For motor cycles | 15 | IGST:18 社会福利附加税:1.5 综合税负:37.47 | — |
IDIndonesia | 84073100 | - - Of a cylinder capacity not exceeding 50 cc | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8407310000 | - - Of a cylinder capacity not exceeding 50 cc | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8407.31.00 | - - Of a cylinder capacity not exceeding 50 cc | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 84073100 | Of a cylinder capacity not exceeding 50 cc | 30.00 | 20% ASEAN-China FTA · Form E | |
VNVietnam | 84073100 | - - Of a cylinder capacity not exceeding 50 cc | 75 | 优惠税率:50 增值税:8/10 | 50% ACFTA / RCEP · Form E |
JPJapan | 840731000 | Of a cylinder capacity not exceeding 50 cc | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8407311000 | For motor-cycles | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 84073100 | Of a cylinder capacity not exceeding 50 cm3 | Free | 0% ChAFTA | |
BRBrazil | 84073110 | Monocilíndricos | 16.2% | 工业产品税 (IPI):3.25% | — |
MXMexico | 84073101 | Para acoplarse en bicicletas, con potencia hasta 1.5 C.P. y con peso unitario igual o inferior a 6 kg. | 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.