8603.10
Chapter 86Railway locomotives and rolling-stock
Heading 8603Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
Subheading 860310Powered from an external source of electricity
Across 12 destination markets covered, HS 8603.10 import primary tariff is lowest in Indonesia(0%) and highest in Brazil(12.6%), 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 | 8603.10.00.00 | Powered from an external source of electricity | 5% | 第二栏税率:35% | — |
INIndia | 86031000 | Powered from an external source of electricity | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 86031000 | - Powered from an external source of electricity | 0.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8603100000 | - Powered from an external source of electricity | 5% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8603.10.00 | - Powered from an external source of electricity | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 86031000 | Powered from an external source of electricity | 5.00 | — | |
VNVietnam | 86031000 | - Powered from an external source of electricity | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 860310000 | Powered from an external source of electricity | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8603101000 | Coaches | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 86031000 | Powered from an external source of electricity | 5% | 0% ChAFTA | |
BRBrazil | 86031000 | De fonte externa de eletricidade | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 86031001 | De fuente externa de electricidad. | 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.