China customs commodity code 2204300000 (Other grape must other than that of heading No.20.09) carries an MFN import duty of 30%, a temporary rate of not applicable, consumption tax of 10% and import VAT of 13%. US additional tariff: 30%; Canada additional tariff: not applicable. Rates are reference figures for 2026 — confirm the rate in force with China Customs on the declaration date.
HS code 2204300000 (Other grape must other than that of heading No.20.09) carries an MFN import duty rate of 30% and a temporary (interim) rate of not applicable. Where a temporary rate is published for the year it applies instead of the MFN rate. China Customs applies the rate in force on the date of declaration.
Goods classified under HS code 2204300000 are subject to import VAT of 13%, collected by China Customs together with any customs duty. Import VAT may be credited against output VAT by a general taxpayer.
HS code 2204300000 attracts a consumption tax (消费税) rate of 10% in addition to customs duty and import VAT.
The record lists the preferential import duty for the agreements that cover this code — ASEAN, RCEP (per member country), Pakistan, Singapore, Chile, New Zealand, Peru, Costa Rica, Switzerland, Iceland, Australia, South Korea, Georgia, the Asia-Pacific Trade Agreement, Hong Kong China, Macao China, Taiwan China and Mauritius. A valid preferential certificate of origin and the applicable origin rule are required to claim them.
The additional tariff imposed by the United States on this code is 30% and the additional tariff imposed by Canada is not applicable. These are listed separately from the standard Chinese import duty.
The rates above are compiled from published Chinese customs tariff schedules and are shown for reference and landed-cost estimation. MFN is the Most-Favoured-Nation rate applied to WTO members without a preferential agreement; the temporary rate (暂定税率) supersedes it when published for the year; consumption tax (消费税) applies only to excisable goods; VAT (增值税) is collected by China Customs on the duty-paid value. The rate applied by China Customs on the date of declaration is the legally binding one.