What documents are required to import HS 09023031 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 09023031 into China?

Use CIF (goods + freight + insurance) × 15% = import duty. Then add VAT 9% = landed cost. Treayo provides an online calculator at https://treayo.com/en/calculator/china.

WCO classification path

Chapter09Coffee, tea, spices
Heading0902Tea, whether or not flavoured
Subheading090230Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg
National09023031每件净重不超过3千克的普洱茶

09023031

ACTIVE

What is the China import tariff for HS 09023031 (每件净重不超过3千克的普洱茶)?

Quick answer: China MFN rate for HS 09023031 is 15%, plus VAT 9%.

"Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"每件净重不超过3千克的普洱茶"

HS code 0902303100 (Chapter 09 "Coffee, tea, spices"; Heading 0902 "Tea, whether or not flavoured"; Subheading 090230 "Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg") under the China tariff schedule classifies "每件净重不超过3千克的普洱茶". China customs apply MFN rate of 15%, General rate 100%. 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	100%	Official tariff schedule
增值税率 VAT	9%	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
出口退税率 Export rebate	9%	Official tariff schedule