8523.80
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 852380Other
Across 12 destination markets covered, HS 8523.80 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 6 jurisdictions at zero duty. China-origin goods get preferential FTA rates in 6 markets (with a certificate of origin).
China origin · export info
- Export rebate
- —
- Export duty
- 0%
- Domestic VAT
- 10%
- 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 | 8523.80.10.00 | Phonograph records | Free | 第二栏税率:30% | — |
INIndia | 85238010 | Gramophone records | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 85238040 | - - Gramophone records | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8523804000 | - - Gramophone records | 0% | 出口税率:0% 销售税 (SST):5% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8523.80.40 | - - Gramophone records | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85238040 | Gramophone records | 60.00 | — | |
VNVietnam | 85238040 | - - Gramophone records | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 852380000 | Other | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8523801000 | Unrecorded media | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85238000 | Other | Free | 0% ChAFTA | |
BRBrazil | 85238000 | Outros | 14.4% | 工业产品税 (IPI):9.75% | — |
MXMexico | 85238099 | Los demás. | 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.