9505.10
Chapter 95Toys, games, sports requisites
Heading 9505Festive, carnival or other entertainment articles, including conjuring tricks and novelty jokes
Subheading 950510Articles for Christmas festivities
Across 12 destination markets covered, HS 9505.10 import primary tariff is lowest in United States(0%) and highest in Thailand(40%), 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 | 9505.10.10.00 | Of glass | Free | 第二栏税率:60% | — |
INIndia | 95051000 | Articles for Christmas festivities | 20 | IGST:18 社会福利附加税:2 综合税负:43.96 | — |
IDIndonesia | 95051000 | - Articles for Christmas festivities | 15.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9505100000 | - Articles for Christmas festivities | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9505.10.00 | - Articles for Christmas festivities | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 95051000 | Articles for Christmas festivities | 40.00 | — | |
VNVietnam | 95051000 | - Articles for Christmas festivities | 37.5 | 优惠税率:25 增值税:8/10 | 5% ACFTA / RCEP · Form E |
JPJapan | 950510000 | Articles for Christmas festivities | 3.8% | WTO 税率:3.2% GSP 特惠税率:Free | 1.7% RCEP |
KRKorea | 9505100000 | Articles for Christmas festivities | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 95051000 | Articles for Christmas festivities | Free | 0% ChAFTA | |
BRBrazil | 95051000 | Artigos para festas de Natal | 18.0% | 工业产品税 (IPI):13.0% | — |
MXMexico | 95051001 | Árboles artificiales para fiestas de Navidad. | 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.