8532.23
Chapter 85Electrical machinery; electronics
Heading 8532Electrical capacitors, fixed, variable or adjustable (pre-set)
Subheading 853223Ceramic dielectric, single layer
Across 12 destination markets covered, HS 8532.23 import primary tariff is lowest in United States(0%) and highest in Thailand(35%), with 8 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 | 8532.23.00 | Ceramic dielectric, single layer | Free | 第二栏税率:35% | — |
INIndia | 85322300 | Ceramic dielectric, single layer | 0 | IGST:18 社会福利附加税:0 综合税负:18 | — |
IDIndonesia | 85322300 | - - Ceramic dielectric, single layer | 0.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8532230000 | - - Ceramic dielectric, single layer | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8532.23.00 | - - Ceramic dielectric, single layer | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85322300 | Ceramic dielectric, single layer | 35.00 | — | |
VNVietnam | 85322300 | - - Ceramic dielectric, single layer | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 853223000 | Ceramic dielectric, single layer | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8532230000 | Ceramic dielectric, single layer | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85322300 | Ceramic dielectric, single layer | Free | 0% ChAFTA | |
BRBrazil | 85322310 | Próprios para montagem em superfície (SMD - Surface Mounted Device) | 0.0% | 工业产品税 (IPI):3.25% | — |
MXMexico | 85322301 | Reconocibles para naves aéreas. | 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.