8539.10
Chapter 85Electrical machinery; electronics
Heading 8539Electric filament or discharge lamps including sealed beam lamp units and ultra-violet or infra- red lamps, arc lamps; light-emitting diode (Led) light sources
Subheading 853910Sealed beam lamp units
Across 12 destination markets covered, HS 8539.10 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 | 8539.10.00 | Sealed beam lamp units | 2% | 第二栏税率:20% | — |
INIndia | 85391000 | Sealed beam lamp units | 15 | IGST:18 社会福利附加税:1.5 综合税负:37.47 | — |
IDIndonesia | 85391010 | - - For motor vehicles of Chapter 87 | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8539101000 | - - For motor vehicles of Chapter 87 | 5% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8539.10.10 | - - For motor vehicles of Chapter 87 | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85391010 | For motor vehicles of Chapter 87 | 35.00 | — | |
VNVietnam | 85391010 | - - For motor vehicles of Chapter 87 | 30 | 优惠税率:20 增值税:8/10 | 20% ACFTA / RCEP · Form E |
JPJapan | 853910000 | Sealed beam lamp units | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8539100000 | Sealed beam lamp units | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85391010 | For motorcycles | Free | 0% ChAFTA | |
BRBrazil | 85391010 | Para uma tensão inferior ou igual a 15 V | 18.0% | 工业产品税 (IPI):9.75% | — |
MXMexico | 85391001 | Con diámetro de 15 cm a 20 cm. | — | — |
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.