8535.21
Chapter 85Electrical machinery; electronics
Heading 8535Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts
Subheading 853521Automatic circuit breakers
Across 12 destination markets covered, HS 8535.21 import primary tariff is lowest in Japan(0%) and highest in Thailand(35%), with 1 jurisdiction 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 | 8535.21.00.00 | For a voltage of less than 72.5 kV | 2.7% | 第二栏税率:35% | — |
INIndia | 85352111 | For a voltage of 11 kV | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 85352110 | - - - Moulded case type | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8535211000 | - - - Moulded case type | 15% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8535.21.10 | - - - Moulded case type | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85352110 | Moulded case type | 35.00 | — | |
VNVietnam | 85352110 | - - - Moulded case type | 7.5 | 优惠税率:5 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 853521000 | For a voltage of less than 72.5 kV | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8535211000 | Rated at less than 7.25 kV | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85352100 | For a voltage of less than 72.5 kV | 5% CA:Free | 0% ChAFTA | |
BRBrazil | 85352100 | Para uma tensão inferior a 72,5 kV | 14.4% | 工业产品税 (IPI):3.25% | — |
MXMexico | 85352101 | Para una tensión inferior a 72.5 kV. | 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.