What documents are required to import HS 3804000010 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 3804000010 into China?

Use CIF (goods + freight + insurance) × 6.5% = import duty. Then add VAT 13% = landed cost. Treayo provides an online calculator at https://treayo.com/en/calculator/china.

WCO classification path

Chapter38Miscellaneous chemical products
Heading3804Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803
Subheading380400Concentrated sulphite lye
National3804000010未经浓缩、脱糖或经过化学处理的木浆残余碱液

3804000010

ACTIVE

What is the China import tariff for HS 3804000010 (未经浓缩、脱糖或经过化学处理的木浆残余碱液)?

Quick answer: China MFN rate for HS 3804000010 is 6.5%, plus VAT 13%.

"Concentrated sulphite lye"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"未经浓缩、脱糖或经过化学处理的木浆残余碱液"

HS code 3804000010 (Chapter 38 "Miscellaneous chemical products"; Heading 3804 "Residual lyes from the manufacture of wood pulp, whether or not concentrated, desugared or chemically treated, including lignin sulphonates, but excluding tall oil of heading 3803"; Subheading 380400 "Concentrated sulphite lye") under the China tariff schedule classifies "未经浓缩、脱糖或经过化学处理的木浆残余碱液". China customs apply MFN rate of 6.5%, General rate 35%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	6.5%	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