8506.50
Chapter 85Electrical machinery; electronics
Heading 8506Primary cells and primary batteries
Subheading 850650Lithium
Across 12 destination markets covered, HS 8506.50 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(40%), with 4 jurisdictions at zero duty. China export rebate is 6%. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 6%
- 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 | 8506.50.00 | Lithium | 2.7% | 第二栏税率:35% | — |
INIndia | 85065000 | Lithium | 15 | IGST:18 社会福利附加税:1.5 综合税负:37.47 | — |
IDIndonesia | 85065000 | - Lithium | 15.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8506500000 | - Lithium | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8506.50.00 | - Lithium | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85065000 | Lithium | 40.00 | — | |
VNVietnam | 85065000 | - Lithium | 30 | 优惠税率:20 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 850650000 | Lithium | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8506500000 | Lithium | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85065000 | Lithium | Free | 0% ChAFTA | |
BRBrazil | 85065010 | Com volume exterior não superior a 300 cm3 | 0.0% | 工业产品税 (IPI):9.75% | — |
MXMexico | 85065001 | De litio. | 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.