China customs commodity code 4412994090 (Other multi-layer boards, with needle leaf wood on both the upper and lower surfaces, and at least one layer of wood particle board in the middle) carries an MFN import duty of 6%, a temporary rate of 0%, consumption tax of 0% and import VAT of 13%. US additional tariff: 10%; 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 4412994090 (Other multi-layer boards, with needle leaf wood on both the upper and lower surfaces, and at least one layer of wood particle board in the middle) carries an MFN import duty rate of 6% and a temporary (interim) rate of 0%. 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 4412994090 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.
No consumption tax (消费税) rate is listed for HS code 4412994090. Consumption tax applies to excisable categories such as tobacco, alcohol, cosmetics, refined oil and motor vehicles.
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 10% 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.