8438.90
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 843890Parts
Across 12 destination markets covered, HS 8438.90 import primary tariff is lowest in United States(0%) and highest in Thailand(30%), with 4 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 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 | 8438.90.10.00 | Of machinery for sugar manufacture | Free | 第二栏税率:Free | — |
INIndia | 84389010 | Of sugar manufacturing machinery | 7.5 | IGST:18 社会福利附加税:0 综合税负:27.735 | — |
IDIndonesia | 84389010 | Dari mesin yang dioperasikan secara elektrik | — | — | |
MYMalaysia | 8438901100 | - - - Of goods of subheading 8438.30.10 | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8438.90.11 | - - - Of goods of subheading 8438.30.10 | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 84389012 | Of coffee pulpers | 30.00 | — | |
VNVietnam | 84389011 | - - - Of goods of subheading 8438.30.10 | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 843890000 | Parts | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8438900000 | Parts | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 84389010 | Of machinery of 8438.10, 8438.20.00, 8438.30.00 or 8438.40.00 | 5% DCS:4% DCT:5% | 0% ChAFTA | |
BRBrazil | 84389000 | Partes | 12.6% | 工业产品税 (IPI):3.25% | — |
MXMexico | 84389001 | De amasadoras, mezcladoras, batidoras, molinos o trituradoras. | 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.