8523.41
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 852341Optical media
Across 12 destination markets covered, HS 8523.41 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 7 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 | 8523.41.00.00 | Unrecorded | Free | 第二栏税率:80% | — |
INIndia | 85234110 | Compact disc (Audio/video) | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 85234110 | - - - Of a kind suitable for computer use | 0.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8523411000 | - - - Of a kind suitable for computer use | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8523.41.10 | - - - Of a kind suitable for computer use | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85234110 | Of a kind suitable for computer use | 60.00 | — | |
VNVietnam | 85234110 | - - - Of a kind suitable for computer use | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 852341000 | Unrecorded | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8523410000 | Unrecorded | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85234100 | Unrecorded | Free | 0% ChAFTA | |
BRBrazil | 85234110 | Discos para sistema de leitura por raios laser com possibilidade de serem gravados uma única vez | 14.4% | 工业产品税 (IPI):9.75% | — |
MXMexico | 85234101 | Discos de escritura (conocidos como CD-R; DVD-R, y demás formatos), para sistemas de lectura por rayo láser. | 10 | 一般进口税 (IGI):10 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.