8601.20
Chapter 86Railway locomotives and rolling-stock
Heading 8601Rail locomotives powered from an external source of electricity or by electric accumulators
Subheading 860120Powered by electric accumulators
Across 12 destination markets covered, HS 8601.20 import primary tariff is lowest in United States(0%) and highest in Brazil(12.6%), with 3 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 | 8601.20.00.00 | Powered by electric accumulators (batteries) | Free | 第二栏税率:35% | — |
INIndia | 86012000 | Powered by electric accumulators | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 86012000 | - Powered by electric accumulators | 0.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8601200000 | - Powered by electric accumulators | 5% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8601.20.00 | - Powered by electric accumulators | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 86012000 | Powered by electric accumulators | 5.00 | — | |
VNVietnam | 86012000 | - Powered by electric accumulators | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 860120000 | Powered by electric accumulators | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8601200000 | Powered by electric accumulators | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 86012000 | Powered by electric accumulators | 5% | 0% ChAFTA | |
BRBrazil | 86012000 | De acumuladores elétricos | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 86012001 | De acumuladores eléctricos. | 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.