9021.40
Chapter 90Optical, measuring, medical instruments
Heading 9021Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability
Subheading 902140- Hearing aids, excluding parts and accessories
Across 12 destination markets covered, HS 9021.40 import primary tariff is lowest in United States(0%) and highest in Thailand(30%), with 5 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 | 9021.40.00.00 | Hearing aids, excluding parts and accessories thereof | Free | 第二栏税率:35% | — |
INIndia | 90214010 | Frequency modulated hearing aid system used for hearing by handicapped persons in group situation | 7.5 | IGST:0 社会福利附加税:0.75 | — |
IDIndonesia | 90214000 | - Hearing aids, excluding parts and accessories | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9021400000 | - Hearing aids, excluding parts and accessories | 0% | 出口税率:0% 销售税 (SST):0% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9021.40.00 | - Hearing aids, excluding parts and accessories | 3% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 90214000 | Hearing aids, excluding parts and accessories | 30.00 | — | |
VNVietnam | 90214000 | - Hearing aids, excluding parts and accessories | 5 | 优惠税率:0 增值税:*/5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 902140000 | Hearing aids, excluding parts and accessories | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 9021400000 | Hearing aids, excluding parts and accessories | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 90214000 | Hearing aids, excluding parts and accessories | Free | 0% ChAFTA | |
BRBrazil | 90214000 | Aparelhos para facilitar a audição dos surdos, exceto as partes e acessórios | 0.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 90214001 | Audífonos, excepto sus partes y accesorios. | 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.