WCO classification path
- Chapter85Electrical machinery; electronics
- Heading8513Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512
- Subheading851310Lamps
- National85131010手电筒
85131010
What is the China import tariff for HS 85131010 (手电筒)?
Quick answer: China MFN rate for HS 85131010 is 5%, plus VAT 13%.
"Lamps"
WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"手电筒"
"手电筒"
HS code 8513101000 (Chapter 85 "Electrical machinery; electronics"; Heading 8513 "Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512"; Subheading 851310 "Lamps") under the China tariff schedule classifies "手电筒". China customs apply MFN rate of 5%, General rate 100%. Statutory unit of measure: 个/千克.
Tariff Schedule
| Classification | Rate |
|---|---|
最惠国税率 (MFN) MFN rate | 5% |
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 8513.10 across other jurisdictions