9610.00
Chapter 96Miscellaneous manufactured articles
Heading 9610Pencils (other than pencils of heading 9608 ), crayons, pencil leads, pastels, drawing charcoals, writing or drawing chalks and tailors' chalks
Subheading 961000SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED
Across 12 destination markets covered, HS 9610.00 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 | 9610.00.00.00 | Slates and boards, with writing or drawing surfaces, whether or not framed | 3.5% | 第二栏税率:33 1/3% | — |
INIndia | 96100000 | SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED | 10 | IGST:0/18 社会福利附加税:1 | — |
IDIndonesia | 96100010 | - School slates | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9610001000 | - School slates | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9610.00.10 | - School slates | 5% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 96100010 | School slates | 40.00 | — | |
VNVietnam | 96100010 | - School slates | 37.5 | 优惠税率:25 增值税:5/8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 961000000 | Slates and boards, with writing or drawing surfaces, whether or not framed | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 9610000000 | Slates and boards, with writing or drawing surfaces, whether or not framed. | 8 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 96100000 | SLATES AND BOARDS, WITH WRITING OR DRAWING SURFACES, WHETHER OR NOT FRAMED | Free | 0% ChAFTA | |
BRBrazil | 96100000 | Lousas e quadros para escrever ou desenhar, mesmo emoldurados. | 16.2% | 工业产品税 (IPI):0.0% | — |
MXMexico | 96100001 | Pizarras y tableros para escribir o dibujar, incluso enmarcados. | — | — |
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.