8514.90
Chapter 85Electrical machinery; electronics
Heading 8514Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss
Subheading 851490Parts
Across 12 destination markets covered, HS 8514.90 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(30%), with 3 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
- —
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 | 8514.90.40.00 | Of microwave ovens | 4% | 第二栏税率:35% | — |
INIndia | 85149000 | Parts | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 85149020 | - - Parts of industrial or laboratory electric furnaces or ovens for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8514902000 | - - Parts of industrial or laboratory electric furnaces or ovens for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8514.90.20 | - - Parts of industrial or laboratory electric furnaces or ovens for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85149020 | Parts of industrial or laboratory electric furnaces or ovens for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies | 30.00 | — | |
VNVietnam | 85149020 | - - Parts of industrial or laboratory electric furnaces or ovens for the manufacture of printed circuit boards/printed wiring boards or printed circuit assemblies | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 851490000 | Parts | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8514901000 | For the purpose of semiconductor manufacturing | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85149010 | Of goods of 8514.31.10, 8514.32.10 or 8514.39.10 | 5%From 1 July 2019: Free | — | |
BRBrazil | 85149000 | Partes | 12.6% | 工业产品税 (IPI):3.25% | — |
MXMexico | 85149001 | Reconocibles como concebidas exclusivamente para hornos de laboratorio. | 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.