8538.10
Chapter 85Electrical machinery; electronics
Heading 8538Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537
Subheading 853810Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus
Across 12 destination markets covered, HS 8538.10 import primary tariff is lowest in United States(0%) and highest in Thailand(35%), with 5 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 | 8538.10.00.00 | Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 8537, not equipped with their apparatus | Free | 第二栏税率:35% | — |
INIndia | 85381010 | For industrial use | 7.5 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 85381010 | Untuk voltase tidak melebihi 1.000 volt | — | — | |
MYMalaysia | 8538101100 | - - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8538.10.11 | - - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85381011 | Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices | 35.00 | 5% ASEAN-China FTA · Form E | |
VNVietnam | 85381011 | - - - Parts of programmable logic controllers for automated machines for transport, handling and storage of dies for semiconductor devices | 22.5 | 优惠税率:15 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 853810000 | Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8538100000 | Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85381010 | For programmable controllers | Free | 0% ChAFTA | |
BRBrazil | 85381000 | Quadros, painéis, consoles, cabinas, armários e outros suportes, da posição 85.37, desprovidos dos seus aparelhos | 16.0% | 工业产品税 (IPI):9.75% | — |
MXMexico | 85381001 | Cuadros, paneles, consolas, armarios y demás soportes de la partida 85.37, sin sus aparatos. | — | — |
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.