What documents are required to import HS 1301904010 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 1301904010 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

Chapter13Lac; gums, resins, vegetable saps
Heading1301Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)
Subheading130190Other
National1301904010濒危松科植物的松脂

1301904010

ACTIVE

What is the China import tariff for HS 1301904010 (濒危松科植物的松脂)?

Quick answer: China MFN rate for HS 1301904010 is 15%, plus VAT 9%.

"Other"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"濒危松科植物的松脂"

HS code 1301904010 (Chapter 13 "Lac; gums, resins, vegetable saps"; Heading 1301 "Lac; natural gums, resins, gum-resins and oleoresins (for example, balsams)"; Subheading 130190 "Other") under the China tariff schedule classifies "濒危松科植物的松脂". China customs apply MFN rate of 15%, General rate 45%. 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	45%	Official tariff schedule
增值税率 VAT	9%	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	0%	Official tariff schedule