8407.90
Chapter 84Machinery and mechanical appliances
Heading 8407Spark-ignition reciprocating or rotary internal combustion piston engines
Subheading 840790Other engines
Across 12 destination markets covered, HS 8407.90 import primary tariff is lowest in United States(0%) and highest in Vietnam(37.5%), with 2 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 | 8407.90.10 | To be installed in agricultural or horticultural machinery or equipment | Free | 第二栏税率:Free | — |
INIndia | 84079010 | Petrol engines | 15 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 84079010 | - - Of a power not exceeding 18.65 kW | 7.50 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8407901000 | - - Of a power not exceeding 18.65 kW | 5% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8407.90.10 | - - Of a power not exceeding 18.65 kW | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 84079010 | Of a power not exceeding 18.65 kW | 30.00 | — | |
VNVietnam | 84079010 | - - Of a power not exceeding 18.65 kW | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 840790000 | Other engines | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8407901000 | For railway locomotives | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 84079010 | For use in the assembly or manufacture of passenger motor vehicles | 5% CA:Free | 0% ChAFTA | |
BRBrazil | 84079000 | Outros motores | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 84079001 | Con potencia igual o inferior a 15 C.P., excepto con cigüeñal en posición vertical. | 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.