The table below lists the 2 tariff lines under HS 27101993. 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 |
|---|---|---|---|---|---|---|---|---|
| 2710199310 | Basic oils for lubricating oils, other than those containing biodiesel | 6% | - | 1.52元/升 | 13% | 35% | More | |
| 2710199390 | Basic oils for lubricating oils, other than those containing biodiesel | 6% | - | 1.52元/升 | 13% | 35% | More |