8438.80
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 843880Other machinery
Across 10 destination markets covered, HS 8438.80 import primary tariff is lowest in United States(0%) and highest in Brazil(12.6%), with 3 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 4 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- 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
10/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 8438.80.00.00 | Other machinery | Free | 第二栏税率:40% | — |
INIndia | 84388010 | Auxiliary equipment for extrusion cooking plant | 7.5 | IGST:18 社会福利附加税:0 综合税负:27.735 | — |
IDIndonesia | 84388010 | Mesin pembuat pulp kopi | — | — | |
MYMalaysia | 8438801100 | - - - Electrically operated | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8438.80.11 | - - - Electrically operated | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | — | — | — | — | |
VNVietnam | 84388011 | - - - Electrically operated | 7.5 | 优惠税率:5 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 843880000 | Other machinery | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8438801000 | Machines for preparing fish, shell fish, etc. | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | — | — | — | — | |
BRBrazil | 84388010 | Máquinas para extração de óleo essencial de citros | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 84388001 | Rebanadoras, picadoras o embutidoras de pescados, crustáceos o moluscos. | 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.