8607.91
Chapter 86Railway locomotives and rolling-stock
Heading 8607Parts of railway or tramway locomotives or rolling-stock
Subheading 860791Of locomotives
Across 12 destination markets covered, HS 8607.91 import primary tariff is lowest in United States(0%) and highest in Brazil(12.6%), with 4 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 | 8607.91.00.00 | Of locomotives | Free | 第二栏税率:35% | — |
INIndia | 86079100 | Of locomotives | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 86079100 | - - Of locomotives | 0.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8607910000 | - - Of locomotives | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8607.91.00 | - - Of locomotives | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 86079100 | Of locomotives | 5.00 | — | |
VNVietnam | 86079100 | - - Of locomotives | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 860791000 | Of locomotives | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8607910000 | Of locomotives | 5 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 86079100 | Of locomotives | 5% | 0% ChAFTA | |
BRBrazil | 86079100 | De locomotivas ou de locotratores | 12.6% | 工业产品税 (IPI):0.0% | — |
MXMexico | 86079101 | Reconocibles como concebidas exclusivamente para locomotoras, excepto ejes, montados con sus ruedas, bojes, ruedas, llantas, forjadas para ruedas de locomotoras y chumaceras, inclusive. | — | — |
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.