8701.23
Chapter 87Vehicles other than railway
Heading 8701Tractors (other than tractors of heading 8709)
Subheading 870123With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion
Across 11 destination markets covered, HS 8701.23 import primary tariff is lowest in Malaysia(0%) and highest in Brazil(35%), with 2 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 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
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 8701.23.00 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | 4% | 第二栏税率:25% | — |
INIndia | 87012300 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 87012310 | - - - Completely Knocked Down | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8701231000 | - - - Completely Knocked Down | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8701.23.10 | - - - Completely Knocked Down | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 87012310 | Completely Knocked Down | 30.00 | — | |
VNVietnam | 87012310 | - - - Completely Knocked Down | 5 | 优惠税率:0 增值税:8/10 | 33% ACFTA / RCEP · Form E |
JPJapan | 870123000 | With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8701231000 | New | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 87012300 | With both spark‑ignition internal combustion piston engine and electric motor as motors for propulsion | 5%CA:Free | — | |
BRBrazil | 87012300 | Equipados para propulsão, simultaneamente, com motor de pistão de ignição por centelha (faísca) e motor elétrico | 35.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | — | — | — | — |
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.