8523.21
Chapter 85Electrical machinery; electronics
Heading 8523Discs, tapes, solid-state non-volatile storage devices, "smart cards" and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of chapter 37
Subheading 852321Cards incorporating a magnetic stripe
Across 12 destination markets covered, HS 8523.21 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), 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
- —
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 | 8523.21.00.00 | Cards incorporating a magnetic stripe | Free | 第二栏税率:80% | — |
INIndia | 85232100 | Cards incorporating a magnetic stripe | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 85232110 | - - - Unrecorded | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8523211000 | - - - Unrecorded | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8523.21.10 | - - - Unrecorded | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85232110 | Unrecorded | 60.00 | — | |
VNVietnam | 85232110 | - - - Unrecorded | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 852321000 | Cards incorporating a magnetic stripe | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8523210000 | Cards incorporating a magnetic stripe, whether or not recording | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85232100 | Cards incorporating a magnetic stripe | 5%From 1 July 2018:3.75%From 1 July 2019:Free | 0% ChAFTA | |
BRBrazil | 85232110 | Não gravados | 14.4% | 工业产品税 (IPI):9.75% | — |
MXMexico | 85232101 | Sin grabar. | 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.