9608.60
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 960860Refills for ball point pens, comprising the ball point and ink-reservoir
Across 12 destination markets covered, HS 9608.60 import primary tariff is lowest in United States(2.7%) and highest in Thailand(40%). 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 | 9608.60.00.00 | Refills for ball point pens, comprising the ball point and ink reservoir | 0.4¢ each + 2.7% | 第二栏税率:6¢ each + 40% | — |
INIndia | 96086010 | With liquid ink (for rolling ball-pen) | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 96086010 | - - Of plastics | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9608601000 | - - Of plastics | 25% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9608.60.10 | - - Of plastics | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 96086010 | Of plastics | 40.00 | — | |
VNVietnam | 96086010 | - - Of plastics | 15 | 优惠税率:10 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 960860000 | Refills for ball point pens, comprising the ball point and ink-reservoir | 6% or 0.60 yen /piece, whichever is the greater | WTO 税率:5% or 0.50yen
/piece, whichever is the greater GSP 特惠税率:Free | 0% RCEP |
KRKorea | 9608600000 | Refills for ball point pens, comprising the ball point and ink-reservoir | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 96086000 | Refills for ball point pens, comprising the ball point and ink-reservoir | 5% | 0% ChAFTA | |
BRBrazil | 96086000 | Cargas com ponta, para canetas esferográficas | 16.2% | 工业产品税 (IPI):13.0% | — |
MXMexico | 96086001 | Cartuchos de repuesto con su punta para bolígrafo. | 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.