9304.00
Chapter 93Arms and ammunition
Heading 9304Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captive-bolt humane killers, line-throwing guns)
Subheading 930400OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF HEADING 9307
Across 12 destination markets covered, HS 9304.00 import primary tariff is lowest in Australia(0%) and highest in Vietnam(45%), with 1 jurisdiction at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 4 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 | 9304.00.20.00 | Rifles | 3.9% | 第二栏税率:70% | — |
INIndia | 93040000 | OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF HEADING 9307 | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 93040010 | - Air guns, operating at a pressure of less than 7 kgf/cm2 | 15.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9304001000 | - Air guns, operating at a pressure of less than 7 kgf/cm2 | 30% | 出口税率:0% 销售税 (SST):10% | — |
PHPhilippines | 9304.00.10 | - Air guns, operating at a pressure of less than 7 kgf/cm² | 15% | 东盟 (ATIGA):GE 东盟-中国 (ACFTA):GE RCEP:15% | — |
THThailand | 93040010 | Air guns, operating at a pressure of less than 7 kgf/cm2 | 40.00 | — | |
VNVietnam | 93040010 | - Air guns, operating at a pressure of less than 7 kgf/cm2 | 45 | 优惠税率:30 增值税:8/10 | — |
JPJapan | 930400000 | Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07 | 6.6% | WTO 税率:5.4% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 9304001000 | Air guns | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 93040000 | OTHER ARMS (FOR EXAMPLE, SPRING, AIR OR GAS GUNS AND PISTOLS, TRUNCHEONS), EXCLUDING THOSE OF 9307.00.00 | Free | 0% ChAFTA | |
BRBrazil | 93040010 | Recipientes do tipo aerossol que contenham produtos químicos ou oleorresina de Capsicum, com fins irritantes | 18.0% | 工业产品税 (IPI):55.0% | — |
MXMexico | 93040001 | Pistolas de matarife de émbolo oculto. | 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.