8535.90
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 853590Other
Across 12 destination markets covered, HS 8535.90 import primary tariff is lowest in Japan(0%) and highest in Thailand(35%), with 2 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 | 8535.90.40.00 | Motor starters and motor overload protectors | 2.7% | 第二栏税率:35% | — |
INIndia | 85359010 | Motor starters for AC motors | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 85359010 | - - Bushing assemblies and tap changer assemblies for electricity distribution or power transformers | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8535901000 | - - Bushing assemblies and tap changer assemblies for electricity distribution or power transformers | 15% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8535.90.10 | - - Bushing assemblies and tap changer assemblies for electricity distribution or power transformers | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85359010 | Bushing assemblies and tap changer assemblies for electricity distribution or power transformers | 35.00 | — | |
VNVietnam | 85359010 | - - Bushing assemblies and tap changer assemblies for electricity distribution or power transformers | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 853590000 | Other | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8535901000 | Connector | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85359000 | Other | 5% CA:Free | 0% ChAFTA | |
BRBrazil | 85359010 | Comutadores com ampolas a vácuo, sem interrupção de circulação de corrente durante a comutação, para uma corrente nominal igual ou superior a 100 A | 0.0% | 工业产品税 (IPI):3.25% | — |
MXMexico | 85359001 | Conmutadores de peso unitario inferior o igual a 2 kg. | 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.