8539.22
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 853922Other, of a power not exceeding 200 W and for a voltage exceeding 100 V
Across 12 destination markets covered, HS 8539.22 import primary tariff is lowest in Japan(0%) and highest in Thailand(40%), 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 | 8539.22.40.00 | Christmas-tree lamps | 5.8% | 第二栏税率:20% | — |
INIndia | 85392200 | Other, of a power not exceeding 200 W and for a voltage exceeding 100 V | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 85392220 | - - - Of a kind used in medical equipment | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8539222000 | - - - Of a kind used in medical equipment | 15% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8539.22.20 | - - - Of a kind used in medical equipment | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 85392220 | Of a kind used in medical equipment | 40.00 | — | |
VNVietnam | 85392220 | - - - Of a kind used in medical equipment | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 853922000 | Other, of a power not exceeding 200W and for a voltage exceeding 100V | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8539221000 | Incandescent lamps | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 85392200 | Other, of a power not exceeding 200 W and for a voltage exceeding 100 V | Free | 0% ChAFTA | |
BRBrazil | 85392200 | Outros, de potência não superior a 200 W e uma tensão superior a 100 V | 16.2% | 工业产品税 (IPI):13.0% | — |
MXMexico | 85392201 | Reconocibles como concebidas exclusivamente para uso en aparatos de proyección cinematográfica y de vista fija. | — | — |
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.