What documents are required to import HS 27139000 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 27139000 into China?

Use CIF (goods + freight + insurance) × 6% = import duty. Then add VAT 13% = landed cost. Treayo provides an online calculator at https://treayo.com/en/calculator/china.

WCO classification path

Chapter27Mineral fuels; mineral oils
Heading2713Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals
Subheading271390Other residues of petroleum oils or of oils obtained from bituminous minerals
National27139000其他石油等矿物油类的残渣

27139000

ACTIVE

What is the China import tariff for HS 27139000 (其他石油等矿物油类的残渣)?

Quick answer: China MFN rate for HS 27139000 is 6%, plus VAT 13%.

"Other residues of petroleum oils or of oils obtained from bituminous minerals"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"其他石油等矿物油类的残渣"

HS code 2713900000 (Chapter 27 "Mineral fuels; mineral oils"; Heading 2713 "Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals"; Subheading 271390 "Other residues of petroleum oils or of oils obtained from bituminous minerals") under the China tariff schedule classifies "其他石油等矿物油类的残渣". China customs apply MFN rate of 6%, General rate 35%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	6%	Official tariff schedule
普通税率 General rate	35%	Official tariff schedule
增值税率 VAT	13%	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