9004.90
Chapter 90Optical, measuring, medical instruments
Heading 9004Spectacles, goggles and the like, corrective, protective or other
Subheading 900490Other
Across 12 destination markets covered, HS 9004.90 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(60%), with 1 jurisdiction 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 | 9004.90.00 | Other | 2.5% | 第二栏税率:40% | — |
INIndia | 90049010 | Passive night vision goggles | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 90049010 | - - Corrective spectacles | 10.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9004901000 | - - Corrective spectacles | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9004.90.10 | - - Corrective spectacles | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 90049010 | Corrective spectacles | 60.00 | — | |
VNVietnam | 90049010 | - - Corrective spectacles | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 900490000 | Other | 6.4% | WTO 税率:5.3% GSP 特惠税率:Free | 3.6% RCEP |
KRKorea | 9004901000 | Spectacles for correcting visions | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 90049000 | Other | 5% | 0% ChAFTA | |
BRBrazil | 90049010 | Óculos para correção | 16.2% | 工业产品税 (IPI):3.25% | — |
MXMexico | 90049099 | Los demás. | 10 | 一般进口税 (IGI):10 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.