8438.30
Chapter 84Machinery and mechanical appliances
Heading 8438Machinery, not specified or included elsewhere in this chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils
Subheading 843830Machinery for sugar manufacture
Across 11 destination markets covered, HS 8438.30 import primary tariff is lowest in United States(0%) and highest in Mexico(15%), 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
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 8438.30.00.00 | Machinery for sugar manufacture | Free | 第二栏税率:Free | — |
INIndia | 84383010 | Sugar cane crushers | 7.5 | IGST:18 社会福利附加税:0 综合税负:27.735 | — |
IDIndonesia | 84383010 | - - Electrically operated | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8438301000 | - - Electrically operated | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8438.30.10 | - - Electrically operated | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | — | — | — | — | |
VNVietnam | 84383010 | - - Electrically operated | 4.5 | 优惠税率:3 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 843830000 | Machinery for sugar manufacture | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8438300000 | Machinery for sugar manufacture | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 84383000 | Machinery for sugar manufacture | 5% DCS:4% DCT:5% | 0% ChAFTA | |
BRBrazil | 84383000 | Máquinas e aparelhos para a indústria de açúcar | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 84383001 | Cubas provistas de agitadores; desfibradores; trituradoras (desmenuzadoras), molinos. | 15 | 一般进口税 (IGI):15 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.