What documents are required to import HS 88040000 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 88040000 into China?

Use CIF (goods + freight + insurance) × 2% = import duty. Then add VAT 13% = landed cost. Treayo provides an online calculator at https://treayo.com/en/calculator/china.

WCO classification path

Chapter88Aircraft, spacecraft
Heading8804Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto
Subheading880400Rotochutes and parts thereof
National88040000降落伞及其零件、附件

88040000

ACTIVE

What is the China import tariff for HS 88040000 (降落伞及其零件、附件)?

Quick answer: China MFN rate for HS 88040000 is 2%, plus VAT 13%.

"Rotochutes and parts thereof"

WCO HS-6Above is the WCO international classification (EN); country-level 8-10 digit description (Chinese original):
"降落伞及其零件、附件"

HS code 8804000000 (Chapter 88 "Aircraft, spacecraft"; Heading 8804 "Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto"; Subheading 880400 "Rotochutes and parts thereof") under the China tariff schedule classifies "降落伞及其零件、附件". China customs apply MFN rate of 2%, General rate 11%. Statutory unit of measure: 千克.

Tariff Schedule

Classification	Rate	Legal
最惠国税率 (MFN) MFN rate	2%	Official tariff schedule
普通税率 General rate	11%	Official tariff schedule
增值税率 VAT	13%	Official tariff schedule
出口税率 Export duty	0%	Official tariff schedule
出口退税率 Export rebate	13%	Official tariff schedule

Global Benchmark

→ Heading trade guide → Full compare

HS-6 prefix 8804.00 across other jurisdictions