WCO classification path
- Chapter22Beverages, spirits, vinegar
- Heading2208UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPI-RITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES
- Subheading220840- Rum and other spirits obtained by distilling fermented sugar-cane products
- National22084000朗姆酒及蒸馏已发酵甘蔗产品制得的其他烈性酒
22084000
"Rum and other spirits obtained by distilling fermented sugarcaneproducts"
HS code 2208400000 (Chapter 22 "Beverages, spirits, vinegar"; Heading 2208 "UNDENATURED ETHYL ALCOHOL OF AN ALCOHOLIC STRENGTH BY VOLUME OF LESS THAN 80% VOL.; SPI-RITS, LIQUEURS AND OTHER SPIRITUOUS BEVERAGES"; Subheading 220840 "- Rum and other spirits obtained by distilling fermented sugar-cane products") under the China tariff schedule classifies "朗姆酒及蒸馏已发酵甘蔗产品制得的其他烈性酒". China customs apply MFN rate of 10%, General rate 180%. Statutory unit of measure: 升/千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 10% |
普通税率 General rate | 180% |
增值税率 VAT | 13% |
消费税率 Consumption tax | 20%/0.912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
→ China export · Full 13-country compareHS-6 prefix 2208.40 across other jurisdictions