9401.20
Chapter 94Furniture; bedding; lighting
Heading 9401Seats (other than those of heading 9402), whether or not convertible into beds, and parts thereof
Subheading 940120Seats of a kind used for motor vehicles
Across 12 destination markets covered, HS 9401.20 import primary tariff is lowest in United States(0%) and highest in Thailand(80%), with 2 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 | 9401.20.00.00 | Seats of a kind used for motor vehicles | Free | 第二栏税率:25% | — |
INIndia | 94012000 | Seats of a kind used for motor vehicles | 20 | IGST:18 社会福利附加税:0 综合税负:41.6 | — |
IDIndonesia | 94012010 | - - Of a kind used for vehicles of heading 87.02, 87.03 or 87.04 | 10.00 | 增值税 (PPN):12.00 所得税:10.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9401201000 | - - Of a kind used for vehicles of heading 87.02, 87.03 or 87.04 | 30% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9401.20.10 | - - Of a kind used for vehicles of heading 87.02, 87.03 or 87.04 | 30 /g | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):5% RCEP:28% | — |
THThailand | 94012090 | Other | 80.00 | — | |
VNVietnam | 94012010 | - - Of a kind used for vehicles of heading 87.02, 87.03 or 87.04 | 37.5 | 优惠税率:25 增值税:8/10 | 25% ACFTA / RCEP · Form E |
JPJapan | 940120000 | Seats of a kind used for motor vehicles | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 9401200000 | Seats of a kind used for motor vehicles | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 94012000 | Seats of a kind used for motor vehicles | 5% | 0% ChAFTA | |
BRBrazil | 94012000 | Assentos do tipo utilizado em veículos automóveis | 18.0% | 工业产品税 (IPI):2.6% | — |
MXMexico | 94012001 | Asientos de los tipos utilizados en vehículos automóviles. | 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.