8439.91
Chapter 84Machinery and mechanical appliances
Heading 8439Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard
Subheading 843991Of machinery for making pulp of fibrous cellulosic material
Across 12 destination markets covered, HS 8439.91 import primary tariff is lowest in United States(0%) and highest in Thailand(30%), with 5 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 | 8439.91.10.00 | Bed plates, roll bars and other stock-treating parts | Free | 第二栏税率:20% | — |
INIndia | 84399100 | Of machinery for making pulp of fibrous cellulosic material | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 84399100 | - - Of machinery for making pulp of fibrous cellulosic material | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8439910000 | - - Of machinery for making pulp of fibrous cellulosic material | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8439.91.00 | - - Of machinery for making pulp of fibrous cellulosic material | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 84399100 | Of machinery for making pulp of fibrous cellulosic material | 30.00 | — | |
VNVietnam | 84399100 | - - Of machinery for making pulp of fibrous cellulosic material | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 843991000 | Of machinery for making pulp of fibrous cellulosic material | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8439910000 | Of machinery for making pulp of fibrous cellulosic material | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 84399100 | Of machinery for making pulp of fibrous cellulosic material | Free | 0% ChAFTA | |
BRBrazil | 84399100 | De máquinas ou aparelhos para fabricação de pasta de matérias fibrosas celulósicas | 12.6% | 工业产品税 (IPI):3.25% | — |
MXMexico | 84399101 | De máquinas o aparatos para la fabricación de pasta de materias fibrosas celulósicas. | 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.