The table below lists the 2 tariff lines under HS 681099. 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 |
|---|---|---|---|---|---|---|---|---|
| 6810991000 | Railway sleepers of concrete | 8% | - | 0% | 13% | 10% | More | |
| 6810999000 | Other articles of cement, concrete or artificial stone | 10% | - | 0% | 13% | 35% | More |