The table below lists the 4 tariff lines under HS 8523801. 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 |
|---|---|---|---|---|---|---|---|---|
| 8523801110 | Gramophone, recorded in radio, film and television programs | 0% | - | 0% | 9% | 30% | More | |
| 8523801120 | Recorded recordings processed abroad and returned to China | 0% | - | 0% | 9% | 30% | More | |
| 8523801190 | Gramophone records, Recorded | 0% | - | 0% | 9% | 30% | More | |
| 8523801900 | Other gramophone records | 0% | - | 0% | 13% | 15% | More |