9608.50
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 960850Sets of articles from two or more of the foregoing sub-headings
Across 11 destination markets covered, HS 9608.50 import primary tariff is lowest in Australia(0%) and highest in Vietnam(37.5%), with 1 jurisdiction 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
11/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 9608.50.00.00 | Sets of articles from two or more of the subheadings 9608.10, 9608.20, 9608.30 or 9608.40 | The rate applicable to each article in the absence of this subheading | 第二栏税率:The rate applicable, to each article in the absence of this subheading | — |
INIndia | 96085000 | Sets of articles from two or more of the foregoing sub-headings | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 96085000 | - Sets of articles from two or more of the foregoing subheadings | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9608500000 | - Sets of articles from two or more of the foregoing subheadings | 15% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9608.50.00 | - Sets of articles from two or more of the foregoing subheadings | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | — | — | — | — | |
VNVietnam | 96085000 | - Sets of articles from two or more of the foregoing subheadings | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 960850000 | Sets of articles from two or more of the foregoing subheadings | 6% | WTO 税率:5% GSP 特惠税率:Free | 2.7% RCEP |
KRKorea | 9608500000 | Sets of articles from two or more of the foregoing subheadings | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 96085000 | Sets of articles from two or more of the foregoing subheadings | Free | 0% ChAFTA | |
BRBrazil | 96085000 | Sortidos de artigos de, pelo menos, duas das subposições precedentes | 16.2% | 工业产品税 (IPI):13.0% | — |
MXMexico | 96085001 | 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.