9508.21
Chapter 95Toys, games, sports requisites
Heading 9508Travelling circuses and travelling menageries; amusement park rides and water park amusements;fairground amusements, including shooting galleries; travelling theatres
Subheading 950821Roller coasters
Across 11 destination markets covered, HS 9508.21 import primary tariff is lowest in United States(0%) and highest in Thailand(40%), with 4 jurisdictions at zero duty. China export rebate is 13%. China-origin goods get preferential FTA rates in 5 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
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 9508.21.00.00 | Roller coasters | Free | 第二栏税率:35% | — |
INIndia | 95082100 | Roller coasters | 20 | IGST:18 社会福利附加税:2 综合税负:43.96 | — |
IDIndonesia | 95082100 | - - Roller coasters | 15.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9508210000 | - - Roller coasters | 30% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9508.21.00 | - - Roller coasters | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 95082100 | Roller coasters | 40.00 | — | |
VNVietnam | 95082100 | - - Roller coasters | 15 | 优惠税率:10 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 950821000 | Roller coasters | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 9508210000 | Roller coasters | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 95082100 | Roller coasters | Free | — | |
BRBrazil | 95082110 | Com percurso igual ou superior a 300 m | 0.0% | 工业产品税 (IPI):6.5% | — |
MXMexico | — | — | — | — |
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.