9701.91
Chapter 97Works of art, antiques
Heading 9701Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 4906 and other than hand- painted or and decorated manufactured articles; collages, mosaics and similar decorative plaques
Subheading 970191Paintings, drawings and pastels
Across 11 destination markets covered, HS 9701.91 import primary tariff is lowest in United States(0%) and highest in Thailand(60%), with 5 jurisdictions at zero duty. China export rebate is 0%. China-origin goods get preferential FTA rates in 5 markets (with a certificate of origin).
China origin · export info
- Export rebate
- 0%
- 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 | 9701.91.00.00 | Paintings, drawings, and pastels | Free | 第二栏税率:Free | — |
INIndia | 97019100 | Paintings, drawings and pastels | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | — |
IDIndonesia | 97019100 | - - Paintings, drawings and pastels | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9701910000 | - - Paintings, drawings and pastels | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9701.91.00 | - - Paintings, drawings and pastels | 7% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 97019100 | Paintings, drawings and pastels | 60.00 | — | |
VNVietnam | 97019100 | - - Paintings, drawings and pastels | 7.5 | 优惠税率:5 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 970191000 | Paintings, drawings and pastels | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 9701911000 | Paintings | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 97019100 | Paintings, drawings and pastels | Free | — | |
BRBrazil | 97019100 | Quadros, pinturas e desenhos | 3.6% | 工业产品税 (IPI):NT | — |
MXMexico | — | — | — | — |
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.