2026 China HS CODE | China Import Tariff & Tax China HS Code Classification (January 18, 2026)

HTS Code 27101926.00 27101991.00
Article Description Other diesel Lubricating oils, other than those containing biodiesel and other than waste oils
Unit of Quantity(I/II) kilogram/liter kilogram/liter
MFN (Most-favored Nation) 6% 6%
Gen (General Tariff Rate) 11% 17%
Provisional Import tariff -- --
Export tariff -- --
Export Tax Rebate -- 0%
TaxVAT (Value-added Tax) 13% 13%
Consumption Tax 1.2yuan/L 1.52yuan/L
Regulations & Restrictions 47ABxyv 4Axy
Inspection & Quarantine M/N M/