What documents are required to import HS 04014000 into China?

Typically required: commercial invoice, packing list, bill of lading / airway bill, certificate of origin (for preferential rates). Confirm latest requirements with GACC (General Administration of Customs of China).

How to calculate landed cost for importing HS 04014000 into China?

Use CIF (goods + freight + insurance) × 15% = import duty. Then add VAT 13% = landed cost. Treayo provides an online calculator at https://treayo.com/en/calculator/china.

WCO classification path

Chapter04Dairy produce; eggs; honey
Heading0401Milk and cream, not concentrated nor contain-ing added sugar or other sweetening matter
Subheading040140Of a fat content, by weight, exceeding 6% but not exceeding 10%
National040140006%<脂肪含量≤10%的未浓缩的乳及稀奶油

04014000

ACTIVE

What is the China import tariff for HS 04014000 (6%<脂肪含量≤10%的未浓缩的乳及稀奶油)?

Quick answer: China MFN rate for HS 04014000 is 15%, plus VAT 13%.

"Of a fat content, by weight, exceeding 6% but not exceeding 10%"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"6%<脂肪含量≤10%的未浓缩的乳及稀奶油"

HS code 0401400000 (Chapter 04 "Dairy produce; eggs; honey"; Heading 0401 "Milk and cream, not concentrated nor contain-ing added sugar or other sweetening matter"; Subheading 040140 "Of a fat content, by weight, exceeding 6% but not exceeding 10%") under the China tariff schedule classifies "6%<脂肪含量≤10%的未浓缩的乳及稀奶油". China customs apply MFN rate of 15%, General rate 40%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	15%	Official tariff schedule
普通税率 General rate	40%	Official tariff schedule
增值税率 VAT	13%	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
出口退税率 Export rebate	9%	Official tariff schedule