9103.90
Chapter 91Clocks and watches
Heading 9103Clocks with watch movements, excluding clocks of heading 9104
Subheading 910390Other
Across 12 destination markets covered, HS 9103.90 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(50%), 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 | 9103.90.00 | Other | 24¢ each + 4.6% on the case | 第二栏税率:$1.50 each + 45% on the case | — |
INIndia | 91039000 | Other | 20 | IGST:18 社会福利附加税:2 综合税负:43.96 | — |
IDIndonesia | 91039000 | - Other | 5.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9103900000 | - Other | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9103.90.00 | - Other | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 91039000 | Other | 50.00 | — | |
VNVietnam | 91039000 | - Other | 30 | 优惠税率:20 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 910390000 | Other | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 9103900000 | Other | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 91039000 | Other | Free | 0% ChAFTA | |
BRBrazil | 91039000 | Outros | 18.0% | 工业产品税 (IPI):13.0% | — |
MXMexico | 91039099 | Los demás. | 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.