WCO classification path

  1. Chapter84Machinery and mechanical appliances
  2. Heading8407Spark-ignition reciprocating or rotary internal combustion piston engines
  3. Subheading840731- - Of a cylinder capacity not exceeding 50 cc
  4. National84073100排气量≤50cc往复式活塞引擎

84073100

What is the China import tariff for HS 84073100 (排气量≤50cc往复式活塞引擎)?

Quick answer: China MFN rate for HS 84073100 is 10%, plus VAT 13%.

"- - Of a cylinder capacity not exceeding 50 cc"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"排气量≤50cc往复式活塞引擎"

HS code 8407310000 (Chapter 84 "Machinery and mechanical appliances"; Heading 8407 "Spark-ignition reciprocating or rotary internal combustion piston engines"; Subheading 840731 "- - Of a cylinder capacity not exceeding 50 cc") under the China tariff schedule classifies "排气量≤50cc往复式活塞引擎". China customs apply MFN rate of 10%, General rate 35%. Statutory unit of measure: 台/千克.

Tariff Schedule

ClassificationRate
最惠国税率 (MFN)
MFN rate
10%
普通税率
General rate
35%
增值税率
VAT
13%
消费税率
Consumption tax
出口税率
Export duty
0%
出口暂定税率
Export provisional
出口退税率
Export rebate
13%

HS-6 prefix 8407.31 across other jurisdictions

8407310000 · 排气量≤50cc往复式活塞引擎 · China · Treayo