8701.10
Chapter 87Vehicles other than railway
Heading 8701Tractors (other than tractors of heading 8709)
Subheading 870110Single axle tractors
Across 12 destination markets covered, HS 8701.10 import primary tariff is lowest in United States(0%) and highest in Vietnam(30%), with 4 jurisdictions at zero duty. China export rebate is 9%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 9%
- Export duty
- 0%
- Domestic VAT
- 9%
- 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 | 8701.10.01.00 | Single axle tractors | Free | 第二栏税率:Free | — |
INIndia | 87011000 | Single axle tractors | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | — |
IDIndonesia | 87011010 | Dengan tenaga tidak melebihi 22,5 kW, dioperasikan secara elektrik maupun tidak | — | — | |
MYMalaysia | 8701101100 | - - - For agricultural use | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8701.10.11 | - - - For agricultural use | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 87011011 | For agricultural use | 30.00 | — | |
VNVietnam | 87011011 | - - - For agricultural use | 30 | 优惠税率:20 增值税:8/10 | 15% ACFTA / RCEP · Form E |
JPJapan | 870110000 | Single axle tractors | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8701100000 | Single axle tractors | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 87011000 | Single axle tractors | Free | 0% ChAFTA | |
BRBrazil | 87011000 | Tratores de eixo único | 14.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 87011001 | Motocultores. | 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.