The table below lists the 2 tariff lines under HS 851310. 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 |
|---|---|---|---|---|---|---|---|---|
| 8513101000 | Portable electric torches designed to function by dry batteries | 5% | - | 0% | 13% | 20% | More | |
| 8513109000 | Other portable electric lamps designed to function by their own source of energy, other than lighting equipment of heading No.85.12 | 6% | - | 0% | 13% | 35% | More |