9005.90
Chapter 90Optical, measuring, medical instruments
Heading 9005Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor, but not including instruments for radio-astronomy
Subheading 900590Parts and accessories (including mountings)
Across 12 destination markets covered, HS 9005.90 import primary tariff is lowest in Malaysia(0%) and highest in Brazil(14.4%), with 3 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 | 9005.90.40.00 | Incorporating goods of heading 9001 or 9002 | The rate applicable to the article of which it is a part or accessory | 第二栏税率:The rate applicable to the article of which it is a part or accessory | — |
INIndia | 90059010 | Of binocular or telescopes of heading 9005, other than mountings | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 90059010 | - - For astronomical instruments, excluding instruments for radio-astronomy | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9005901000 | - - For astronomical instruments, excluding instruments for radio-astronomy | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9005.90.10 | - - For astronomical instruments, excluding instruments for radio-astronomy | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 90059010 | For astronomical instruments, excluding instruments for radio-astronomy | 10.00 | — | |
VNVietnam | 90059010 | - - For astronomical instruments, excluding instruments for radio-astronomy | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 900590000 | Parts and accessories (including mountings) | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 9005900000 | Parts and accessories (including mountings) | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 90059000 | Parts and accessories (including mountings) | Free | 0% ChAFTA | |
BRBrazil | 90059010 | De binóculos | 14.4% | 工业产品税 (IPI):9.75% | — |
MXMexico | 90059001 | Partes reconocibles como concebidas exclusivamente para lo comprendido en las subpartidas 9005.10 a 9005.80, que incorporen lentes, prismas y espejos de las partidas 90.01 a 90.02. | 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.