WCO classification path

  1. Chapter86Railway locomotives and rolling-stock
  2. Heading8604Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604
  3. Subheading860400RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES WHETHER OR NOT SELF-PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACK-LINERS, TESTING COACHES AND TRACK INSPECTION VEHICLES)
  4. National86040099铁道及电车道用其他维修车辆

86040099

What is the China import tariff for HS 86040099 (铁道及电车道用其他维修车辆)?

Quick answer: China MFN rate for HS 86040099 is 5%, plus VAT 13%.

"RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES WHETHER OR NOT SELF-PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACK-LINERS, TESTING COACHES AND TRACK INSPECTION VEHICLES)"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"铁道及电车道用其他维修车辆"

HS code 8604009900 (Chapter 86 "Railway locomotives and rolling-stock"; Heading 8604 "Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 8604"; Subheading 860400 "RAILWAY OR TRAMWAY MAINTENANCE OR SERVICE VEHICLES WHETHER OR NOT SELF-PROPELLED (FOR EXAMPLE, WORKSHOPS, CRANES, BALLAST TAMPERS, TRACK-LINERS, TESTING COACHES AND TRACK INSPECTION VEHICLES)") under the China tariff schedule classifies "铁道及电车道用其他维修车辆". China customs apply MFN rate of 5%, General rate 20%. Statutory unit of measure: 辆/千克.

Tariff Schedule

ClassificationRate
最惠国税率 (MFN)
MFN rate
5%
普通税率
General rate
20%
增值税率
VAT
13%
出口税率
Export duty
0%
出口退税率
Export rebate
13%

Global Benchmark

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HS-6 prefix 8604.00 across other jurisdictions

US
United States
2.9%
IN
India
10
ID
Indonesia
0.00
MY
Malaysia
5%
PH
Philippines
3%
TH
Thailand
5.00
VN
Vietnam
5
JP
Japan
Free
KR
Korea
5
AU
Australia
5%
BR
Brazil
0.0%
MX
Mexico
5
8604009900 · 铁道及电车道用其他维修车辆 · China · Treayo