8538.90
Chapter 85Electrical machinery; electronics
Heading 8538Parts suitable for use solely or principally with the apparatus of headings 8535, 8536 or 8537
Subheading 853890Other
Across 12 destination markets covered, HS 8538.90 import primary tariff is lowest in United States(0%) and highest in Thailand(35%), with 4 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 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 | 8538.90.10.00 | Of an article of heading 8537 for one of the articles described in additional U.S. note 11 to chapter 85 | Free | 第二栏税率:35% | — |
INIndia | 85389000 | Other | 15 | IGST:18 社会福利附加税:0.75 综合税负:27.735 | — |
IDIndonesia | 85389010 | Untuk voltase tidak melebihi 1.000 volt | — | — | |
MYMalaysia | 8538901100 | - - - Parts of goods of subheading 8536.69.10, 8536.90.12 or 8536.90.19 | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8538.90.11 | - - - Parts of goods of subheading 8536.69.10, 8536.90.12 or 8536.90.19 | 0% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85389019 | Other | 35.00 | — | |
VNVietnam | 85389011 | - - - Parts of goods of subheading 8536.69.10, 8536.90.12 or 8536.90.19 | 18 | 优惠税率:12 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 853890000 | Other | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8538901000 | Of switches | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85389011 | Of goods of 8536.70.11 | 5%CA:Free | 0% ChAFTA | |
BRBrazil | 85389010 | Circuitos impressos com componentes elétricos ou eletrônicos, montados | 10.8% | 工业产品税 (IPI):9.75% | — |
MXMexico | 85389001 | Partes moldeadas. | — | — |
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.