8701.95
Chapter 87Vehicles other than railway
Heading 8701Tractors (other than tractors of heading 8709)
Subheading 870195Exceeding 130 kW
Across 11 destination markets covered, HS 8701.95 import primary tariff is lowest in United States(0%) and highest in Thailand(30%), with 5 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
- 13%
- Consumption tax
- 0%
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 | 8701.95.10.00 | Suitable for agricultural use | Free | 第二栏税率:Free | — |
INIndia | 87019500 | Exceeding 130 kW | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | — |
IDIndonesia | 87019510 | - - - Agricultural tractors | 15.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 8701951000 | - - - Agricultural tractors | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 8701.95.10 | - - - Agricultural tractors | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 87019510 | Agricultural tractors | 30.00 | — | |
VNVietnam | 87019510 | - - - Agricultural tractors | 7.5 | 优惠税率:5 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 870195010 | - For agricultural purpose | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 8701951010 | New | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 87019510 | Agricultural tractors | Free | — | |
BRBrazil | 87019510 | Tratores especialmente concebidos para arrastar troncos (log skidders) | 0.0% | 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.