What documents are required to import HS 04039000 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 04039000 into China?

Use CIF (goods + freight + insurance) × 20% = 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
Heading0403Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa
Subheading040390Other
National04039000酪乳及其他发酵或酸化的乳及稀奶油

04039000

ACTIVE

What is the China import tariff for HS 04039000 (酪乳及其他发酵或酸化的乳及稀奶油)?

Quick answer: China MFN rate for HS 04039000 is 20%, plus VAT 13%.

"Other"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"酪乳及其他发酵或酸化的乳及稀奶油"

HS code 0403900000 (Chapter 04 "Dairy produce; eggs; honey"; Heading 0403 "Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa"; Subheading 040390 "Other") under the China tariff schedule classifies "酪乳及其他发酵或酸化的乳及稀奶油". China customs apply MFN rate of 20%, General rate 90%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	20%	Official tariff schedule
普通税率 General rate	90%	Official tariff schedule
增值税率 VAT	13%	Official tariff schedule
消费税率 Consumption tax	无	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
出口暂定税率 Export provisional	无	Official tariff schedule
出口退税率 Export rebate	13%	Official tariff schedule