8408.10
Chapter 84Machinery and mechanical appliances
Heading 8408Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)
Subheading 840810Marine propulsion engines
Across 12 destination markets covered, HS 8408.10 import primary tariff is lowest in Malaysia(0%) and highest in Vietnam(30%), with 4 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 | 8408.10.00 | Marine propulsion engines | 2.5% | 第二栏税率:35% | — |
INIndia | 84081010 | Outboard engines | 15 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 84081010 | - - Of a power not exceeding 22.38 kW | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8408101000 | - - Of a power not exceeding 22.38 kW | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8408.10.10 | - - Of a power not exceeding 22.38 kW | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 84081010 | Of a power not exceeding 22.38 kW | 30.00 | — | |
VNVietnam | 84081010 | - - Of a power not exceeding 22.38 kW | 30 | 优惠税率:20 增值税:8/10 | 20% ACFTA / RCEP · Form E |
JPJapan | 840810000 | Marine propulsion engines | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8408101000 | With a rating not exceeding 300 kW | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 84081000 | Marine propulsion engines | Free | 0% ChAFTA | |
BRBrazil | 84081010 | Do tipo fora de borda | 12.6% | 工业产品税 (IPI):3.25% | — |
MXMexico | 84081001 | Con potencia igual o inferior a 600 C.P. | 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.