9705.21
Chapter 97Works of art, antiques
Heading 9705COLLECTIONS AND COLLECTORS’ PIECES OF ARCHAEOLOGICAL, ETHNOGRAPHIC, HISTORICAL, ZOOLOGICAL, BOTANICAL, MINERALOGICAL, ANATOMICAL, PALEONTOLOGICAL OR NUMISMATIC INTEREST
Subheading 970521Human specimens and parts thereof
Across 11 destination markets covered, HS 9705.21 import primary tariff is lowest in United States(0%) and highest in Thailand(40%), 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 | 9705.21.00.00 | Human specimens and parts thereof | Free | 第二栏税率:Free | — |
INIndia | 97052100 | Human specimens and parts thereof | 10 | IGST:5 社会福利附加税:1 综合税负:16.55 | — |
IDIndonesia | 97052100 | - - Human specimens and parts thereof | 5.00 | 增值税 (PPN):12.00 | 0% ACFTA / RCEP · Form E |
MYMalaysia | 9705210000 | - - Human specimens and parts thereof | 0% | 出口税率:0% 销售税 (SST):10% | 0% ACFTA / RCEP · Form E |
PHPhilippines | 9705.21.00 | - - Human specimens and parts thereof | 10% | 东盟 (ATIGA):0% 东盟-中国 (ACFTA):0% RCEP:0% | — |
THThailand | 97052100 | Human specimens and parts thereof | 40.00 | — | |
VNVietnam | 97052100 | - - Human specimens and parts thereof | 5 | 优惠税率:0 增值税:8/10 | 0% ACFTA / RCEP · Form E |
JPJapan | 970521000 | Human specimens and parts thereof | Free | WTO 税率:(Free) | 0% RCEP |
KRKorea | 9705210000 | Human specimens and parts thereof | 0 | WTO 约束税率:0 | 0% Korea-China FTA / RCEP |
AUAustralia | 97052100 | Human specimens and parts thereof | Free | — | |
BRBrazil | 97052100 | Espécimes humanos e suas partes | 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.