The table below lists the 1 tariff line under HS 09023031. For each code you can see the MFN rate, temporary rate, consumption tax rate, VAT rate and the US and Canada additional tariffs, plus a link to the full record with FTA and RCEP preferential rates. Rates are reference figures for 2026.
| Hscode | Description | MFN rate | Temperate rate | Comsumer rate | Vat rate | US additional | CA additional | Detail |
|---|---|---|---|---|---|---|---|---|
| 0902303100 | Pu erh tea (ripe tea) with a net weight not exceeding 3 kilograms per piece | 15% | - | 0% | 9% | 10% | More |