9305.91
Chapter 93Arms and ammunition
Heading 9305Parts and accessories of articles of headings 9301 to 9304
Subheading 930591Of military weapons of heading 9301
Across 12 destination markets covered, HS 9305.91 import primary tariff is lowest in United States(0%) and highest in Thailand(40%), with 2 jurisdictions 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
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 9305.91.10.00 | Of rifles | Free | 第二栏税率:55% | — |
INIndia | 93059100 | Of military weapons of heading 9301 | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 93059110 | - - - Of leather or of textile material | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9305911000 | - - - Of leather or of textile material | 30% | 出口税率:0% 销售税 (SST):10% | — |
PHPhilippines | 9305.91.10 | - - - Of leather or of textile material | 15% | 东盟 (ATIGA):GE 东盟-中国 (ACFTA):GE RCEP:15% | — |
THThailand | 93059110 | Of leather or of textile material | 40.00 | — | |
VNVietnam | 93059110 | - - - Of leather or of textile material | 5 | 优惠税率:0 增值税:8/10 | — |
JPJapan | 930591000 | Of military weapons of heading 93.01 | 12.8% | WTO 税率:8.4% GSP 特惠税率:Free | 0% RCEP |
KRKorea | 9305911010 | Firing mechanisms | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 93059100 | Of military weapons of 9301 | 5%DCS:4%DCT:5% | 0% ChAFTA | |
BRBrazil | 93059100 | De armas de guerra da posição 93.01 | 18.0% | 工业产品税 (IPI):0.0% | — |
MXMexico | 93059101 | De armas de guerra de la partida 93.01. | 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.