WCO classification path
- Chapter22Beverages, spirits, vinegar
- Heading2207UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH
- Subheading220710- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher
- National22071000酒精浓度在80%及以上的未改性乙醇
22071000
"Undenatured ethyl alcohol of an alcoholic, strength by volume of 80% vol or higher"
HS code 2207100000 (Chapter 22 "Beverages, spirits, vinegar"; Heading 2207 "UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF 80% VOL. OR HIGHER; ETHYL ALCOHOL AND OTHER SPIRITS, DENATURED, OF ANY STRENGTH"; Subheading 220710 "- Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher") under the China tariff schedule classifies "酒精浓度在80%及以上的未改性乙醇". China customs apply MFN rate of 40%, General rate 100%. Statutory unit of measure: 升/千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 40% |
普通税率 General rate | 100% |
增值税率 VAT | 13% |
出口税率 Export duty | 0% |
出口退税率 Export rebate | 13% |
Global Benchmark
HS-6 prefix 2207.10 across other jurisdictions