9001.40
Chapter 90Optical, measuring, medical instruments
Heading 9001Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 8544; sheets and plates of polarising material; lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked
Subheading 900140- Spectacle lenses of glass
Across 12 destination markets covered, HS 9001.40 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(35%), 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 | 9001.40.00.00 | Spectacle lenses of glass | 2% | 第二栏税率:40% | — |
INIndia | 90014010 | Polarised glass | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | — |
IDIndonesia | 90014000 | - Spectacle lenses of glass | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9001400000 | - Spectacle lenses of glass | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9001.40.00 | - Spectacle lenses of glass | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 90014000 | Spectacle lenses of glass | 35.00 | — | |
VNVietnam | 90014000 | - Spectacle lenses of glass | 7.5 | 优惠税率:5 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 900140000 | Spectacle lenses of glass | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 9001400000 | Spectacle lenses of glass | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 90014000 | Spectacle lenses of glass | 5% CA:Free | 0% ChAFTA | |
BRBrazil | 90014000 | Lentes de vidro, para óculos | 16.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 90014001 | Cristales monofocales o bifocales, con diámetro inferior o igual a 75 mm, semiterminados. | 5 | 一般进口税 (IGI):5 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.