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

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