9305.20
Chapter 93Arms and ammunition
Heading 9305Parts and accessories of articles of headings 9301 to 9304
Subheading 930520- Of shotguns or rifles of heading 93.03
Across 11 destination markets covered, HS 9305.20 import primary tariff is lowest in Australia(0%) and highest in Brazil(18%), with 1 jurisdiction at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 4 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- 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
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 9305.20.05.00 | Rifle stocks | 3.5% | 第二栏税率:69.5% | — |
INIndia | 93052010 | Shotgun barrels | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 93052000 | - Of shotguns or rifles of heading 93.03 | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9305200000 | - Of shotguns or rifles of heading 93.03 | 5% | 出口税率:0% 销售税 (SST):10% | — |
PHPhilippines | 9305.20.00 | - Of shotguns or rifles of heading 93.03 | 15% | 东盟 (ATIGA):GE 东盟-中国 (ACFTA):GE RCEP:15% | — |
THThailand | — | — | — | — | |
VNVietnam | 93052000 | - Of shotguns or rifles of heading 93.03 | 5 | 优惠税率:0 增值税:8/10 | — |
JPJapan | 930520000 | Of shotguns or rifles of heading 93.03 | 6.6% | WTO 税率:5.4% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 9305201000 | Shotgun barrels | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 93052010 | Shotgun barrels | Free | 0% ChAFTA | |
BRBrazil | 93052000 | De espingardas ou carabinas da posição 93.03 | 18.0% | 工业产品税 (IPI):29.25% | — |
MXMexico | 93052001 | Cañones de ánima lisa. | 15 | 一般进口税 (IGI):15 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.