8509.90
Chapter 85Electrical machinery; electronics
Heading 8509Electro-mechanical domestic appliances, with self contained electric motor, other than vacuum cleaners of heading 8508
Subheading 850990Parts
Across 12 destination markets covered, HS 8509.90 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(50%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 7 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 | 8509.90.25.00 | Housings | 3.4% | 第二栏税率:35% | — |
INIndia | 85099000 | Parts | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 85099010 | - - Of goods of subheading 8509.80.10 | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8509901000 | - - Of goods of subheading 8509.80.10 | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8509.90.10 | - - Of goods of subheading 8509.80.10 | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85099090 | Other | 50.00 | 5% ASEAN-China FTA · Form E | |
VNVietnam | 85099010 | - - Of goods of subheading 8509.80.10 | 4.5 | 优惠税率:3 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 850990000 | Parts | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8509900000 | Parts | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85099000 | Parts | 5% | 0% ChAFTA | |
BRBrazil | 85099000 | Partes | 14.4% | 工业产品税 (IPI):10.0% | — |
MXMexico | 85099001 | Reconocibles como concebidas exclusivamente para lo comprendido en la fracción 8509.80.10. | 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.