9608.99
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 960899Other
Across 12 destination markets covered, HS 9608.99 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(40%), 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
12/12 with data| Country | HS code | Description | Primary rate | Other duties | FTA (CN origin) |
|---|---|---|---|---|---|
USUnited States | 9608.99.20.00 | Refill cartridges | 0.4¢ each + 2.7% | 第二栏税率:6¢ each + 40% | — |
INIndia | 96089910 | Pen holders, pencil holders and similar holders | 10 | IGST:18 社会福利附加税:1 综合税负:30.98 | — |
IDIndonesia | 96089910 | - - - Duplicating stylos | 10.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9608991000 | - - - Duplicating stylos | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9608.99.10 | - - - Duplicating stylos | 1% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 96089910 | Duplicating stylos | 40.00 | — | |
VNVietnam | 96089910 | - - - Duplicating stylos | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 960899010 | - Parts and accessories of ball point pens or of propelling or sliding pencils, other than refills for ball point pens | 4.1% | WTO 税率:3.4% GSP 特惠税率:Free | 1.9% RCEP |
KRKorea | 9608991000 | Parts | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 96089900 | Other | 5% | 0% ChAFTA | |
BRBrazil | 96089981 | Pontas porosas para os artigos da subposição 9608.20 | 16.2% | 工业产品税 (IPI):13.0% | — |
MXMexico | 96089901 | De oro o platino, total o parcialmente, excepto partes. | 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.