WCO classification path
- Chapter22Beverages, spirits, vinegar
- Heading2203Waters, including mineral waters and aerated waters, containing added sugar or other sweeten-ing matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009
- Subheading220300BEER MADE FROM MALT
- National22030000麦芽酿造的啤酒
22030000
"Beer made from malt"
HS code 2203000000 (Chapter 22 "Beverages, spirits, vinegar"; Heading 2203 "Waters, including mineral waters and aerated waters, containing added sugar or other sweeten-ing matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 2009"; Subheading 220300 "BEER MADE FROM MALT") under the China tariff schedule classifies "麦芽酿造的啤酒". China customs apply MFN rate of 0元/升, General rate 7.5元/升. Statutory unit of measure: 升/千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 0元/升 |
普通税率 General rate | 7.5元/升 |
增值税率 VAT | 13% |
消费税率 Consumption tax | (进口完税价格≥0.3745美元/升的麦芽酿造啤酒,税率为0.235元/升；进口完税价格＜0.3745美元/升的麦芽酿造啤酒,税率为0.2227元/升) |
出口税率 Export duty | 0% |
出口暂定税率 Export provisional | 无 |
出口退税率 Export rebate | 13% |
Global Benchmark
HS-6 prefix 2203.00 across other jurisdictions