8535.40
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 853540- Lightning arresters, voltage limiters and surge suppressors
Across 12 destination markets covered, HS 8535.40 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(35%), with 3 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 | 8535.40.00.00 | Lightning arresters, voltage limiters and surge suppressors | 2.7% | 第二栏税率:35% | — |
INIndia | 85354010 | Lightning arresters | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 85354000 | - Lightning arresters, voltage limiters and surge suppressors | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8535400000 | - Lightning arresters, voltage limiters and surge suppressors | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8535.40.00 | - Lightning arresters, voltage limiters and surge suppressors | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85354000 | Lightning arresters, voltage limiters and surge suppressors | 35.00 | — | |
VNVietnam | 85354000 | - Lightning arresters, voltage limiters and surge suppressors | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 853540000 | Lightning arresters, voltage limiters and surge suppressors | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8535400000 | Lightning arresters, voltage limiters and surge suppressors | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85354010 | Lightning arresters (surge diverters), suitable for the protection of electricity supply equipment | 5% DCS:4% DCT:5% | 0% ChAFTA | |
BRBrazil | 85354010 | Para-raios para proteção de linhas de transmissão de eletricidade | 14.4% | 工业产品税 (IPI):0.0% | — |
MXMexico | 85354001 | Pararrayos (apartarrayos) tipo distribución autovalvulares de 3 a 13 kV nominales, para sistemas con neutro a tierra hasta 37 kV. | 5 | 一般进口税 (IGI):5 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.