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

HTS Code 28045000.30 28045000.01
Article Description Boron and its alloys with particle size <500μm (content ≥97%, in any form such as spherical, ellipsoidal, atomized, flaky, crushed metal fuel); Boron slurry formed by dissolving boron in solvent (energy density >40MJ/kg) Tellurium
Unit of Quantity(I/II) kilogram/-- kilogram/--
MFN (Most-favored Nation) 5% 5%
Gen (General Tariff Rate) 17% 17%
Provisional Import tariff -- 0%
Export tariff -- --
Export Tax Rebate 13% 13%
TaxVAT (Value-added Tax) 13% 13%
Consumption Tax 0% 0%
Regulations & Restrictions 3 3
Inspection & Quarantine -- --