9608.10
Chapter 96Miscellaneous manufactured articles
Heading 9608Ball point pens; felt tipped and other porous-tipped pens and markers; fountain pens; stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609
Subheading 960810Ball point pens
Across 12 destination markets covered, HS 9608.10 import primary tariff is lowest in Japan(0%) and highest in Thailand(40%), 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 | 9608.10.00.00 | Ball point pens | 0.8¢ each + 5.4% | 第二栏税率:6¢ each + 40% | — |
INIndia | 96081011 | High value ball point pens (US $ 100 and above c.i.f. per unit) | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 96081010 | - - Having a body mainly of plastics | 20.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9608101000 | - - Having a body mainly of plastics | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9608.10.10 | - - Having a body mainly of plastics | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 96081010 | Having a body mainly of plastics | 40.00 | — | |
VNVietnam | 96081010 | - - Having a body mainly of plastics | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 960810010 | 1 With holders or caps, made of, or combined with, precious metal, metal clad with precious metal, metal plated with precious metal, precious or semi-precious stones, pearls, coral, elephants' tusks or Bekko | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 9608100000 | Ball point pens | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 96081000 | Ball point pens | Free | 0% ChAFTA | |
BRBrazil | 96081000 | Canetas esferográficas | 16.2% | 工业产品税 (IPI):20.0% | — |
MXMexico | 96081001 | De metal común. | 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.