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PRC Import and Export Tariff Schedule · HS 10 digit · General Administration of Customs of the People's Republic of China

Standard VAT/GST

13%

Three-rate VAT: 13% standard, 9% on agricultural products and books, 6% on services. Import VAT is collected by customs at the time of import.

Valuation

CIF

Declaration language

ZH

FTA agreements

3

FTA network

RCEP

In force since 2022-01-01

15-member Asia-Pacific FTA covering 30% of global GDP. Tariffs on 90%+ of goods reduced or eliminated over 20 years. Unified rules of origin with cumulative content.

Official text

ASEAN-China

In force since 2010-01-01

Mature FTA covering 99% of products with zero tariffs between China and the original 6 ASEAN members. 3.0 upgrade negotiations include digital and green economy.

Official text

Korea-China

In force since 2015-12-20

Bilateral FTA eliminating tariffs on roughly 90% of tariff lines over 20 years.

Official text

Top HS6 tariff lines

50 lines
HSProductMFN
2202.10Waters with sweetening or flavouring35.0%
2202.90Other non-alcoholic beverages35.0%
2203.00Beer made from maltFree
2204.21Wine in containers of 2 litres or less14.0%
2208.30Whiskies10.0%
3304.10Lip make-up preparations6.5%
3304.20Eye make-up preparations6.5%
3304.30Manicure or pedicure preparations6.5%
3304.91Powders for cosmetic use6.5%
3304.99Other beauty or make-up preparations and preparations for the care of the skin5.0%
3305.10Shampoos6.5%
3305.20Preparations for permanent waving or straightening of hair6.5%
3305.90Other preparations for use on the hair6.5%
3306.10Dentifrices (toothpaste)8.4%
3307.49Other room deodorisers or perfumes6.5%
3307.90Other perfumery, cosmetic or toilet preparations6.5%
3920.10Plates, sheets, film of polymers of ethylene, non-cellular6.5%
3920.20Plates, sheets, film of polymers of propylene6.5%
3923.10Boxes, cases of plastic7.5%
3923.21Sacks and bags of polyethylene7.5%
3924.10Tableware and kitchenware of plastic13.0%
3926.90Other articles of plastic10.0%
4011.10New pneumatic tyres of rubber, for motor cars15.0%
4011.20New pneumatic tyres of rubber, for buses or lorries15.0%
4015.19Other gloves of rubber12.0%
4202.12Trunks, suitcases with outer surface of plastic or textile20.0%
4202.21Handbags with outer surface of leather20.0%
4202.22Handbags with outer surface of plastic or textile20.0%
4202.31Articles for personal use, outer surface of leather20.0%
4202.32Articles for personal use, outer surface of plastic or textile20.0%
4818.10Toilet paper7.5%
4818.20Handkerchiefs, cleansing tissues7.5%
6109.10T-shirts, singlets and other vests of cotton, knitted14.0%
6109.90T-shirts, singlets of other textile materials, knitted14.0%
6110.20Jerseys, pullovers, sweaters of cotton, knitted14.0%
6110.30Jerseys, pullovers of man-made fibres, knitted14.0%
6111.20Babies' garments of cotton, knitted14.0%
6114.20Other knitted garments of cotton14.0%
6116.10Gloves impregnated, coated, knitted14.0%
6203.42Men's trousers, breeches of cotton, not knitted14.0%
6203.43Men's trousers of synthetic fibres, not knitted14.0%
6204.42Women's dresses of cotton, not knitted14.0%
6204.62Women's trousers of cotton, not knitted14.0%
6204.63Women's trousers of synthetic fibres14.0%
6205.20Men's shirts of cotton, not knitted14.0%
6206.40Women's blouses of man-made fibres14.0%
6302.10Bed linen of cotton, knitted or crocheted12.0%
6302.32Bed linen of man-made fibres12.0%
6302.60Toilet linen and kitchen linen of cotton12.0%
6402.99Other footwear with outer soles and uppers of rubber or plastics24.0%

Recent customs policies

Data source

General Administration of Customs of the People's Republic of China · http://www.customs.gov.cn