9609.10
Chapter 96Miscellaneous manufactured articles
Heading 9609Pencils (other than pencils of heading 9608 ), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks
Subheading 960910Pencils and crayons, with leads encased in a sheath
Across 12 destination markets covered, HS 9609.10 import primary tariff is lowest in Malaysia(0%) and highest in Thailand(40%), with 3 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 | 9609.10.00.00 | Pencils and crayons, with leads encased in a sheath | 14¢/gross + 4.3% | 第二栏税率:50¢/gross + 30% | — |
INIndia | 96091000 | Pencils and crayons, with leads encased in a sheath | 10 | IGST:0 社会福利附加税:1 综合税负:11 | — |
IDIndonesia | 96091010 | - - Black pencils | 15.00 | 增值税 (PPN):12.00 所得税:7.50 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9609101000 | - - Black pencils | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9609.10.10 | - - Black pencils | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 96091010 | Black pencils | 40.00 | — | |
VNVietnam | 96091010 | - - Black pencils | 37.5 | 优惠税率:25 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 960910010 | - With black leads | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 9609101000 | Pencils | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 96091000 | Pencils and crayons, with leads encased in a sheath | Free | 0% ChAFTA | |
BRBrazil | 96091000 | Lápis | 16.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 96091001 | Lápices. | 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.