8504.31
Chapter 85Electrical machinery; electronics
Heading 8504Electrical transformers, static converters (for example, rectifiers) and inductors
Subheading 850431Having a power handling capacity not exceeding 1 kVA
Across 12 destination markets covered, HS 8504.31 import primary tariff is lowest in United States(0%) and highest in Thailand(35%), with 3 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
- —
rebate on export
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 | 8504.31.20.00 | Unrated | Free | 第二栏税率:35% | — |
INIndia | 85043100 | Having a power handling capacity not exceeding 1 kVA | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 85043110 | - Transformator instrumen potensial | — | — | |
MYMalaysia | 8504311100 | - - - - With a voltage rating of 110 kV or more | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8504.31.11 | - - - - With a voltage rating of 110 kV or more | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85043111 | With a voltage rating of 110 kV or more | 35.00 | 5% ASEAN-China FTA · Form E | |
VNVietnam | 85043111 | - - - - With a voltage rating of 110 kV or more | 7.5 | 优惠税率:5 增值税:8/10 | 5% ACFTA / RCEP · Form E |
JPJapan | 850431000 | Having a power handling capacity not exceeding 1 kVA | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8504311000 | Instrument transformers | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85043100 | Having a power handling capacity not exceeding 1 kVA | 5% | 0% ChAFTA | |
BRBrazil | 85043111 | Transformadores de corrente | 16.2% | 工业产品税 (IPI):6.5% | — |
MXMexico | 85043101 | Para juguetes o modelos reducidos de la partida 95.03. | 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.