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

HTS Code 28439000.40
Article Description Lridium oxide for fuel cell (iridium content 75% and above, particle size 40-100 nm, total metal impurities less than 500ppm)
Unit of Quantity(I/II) gram/
MFN (Most-favored Nation) 5.5%
Gen (General Tariff Rate) 30%
Provisional Import tariff 2%
Export tariff
Export Tax Rebate 0%
TaxVAT (Value-added Tax) 13%
Consumption Tax 0%
Regulations & Restrictions 4xy
Inspection & Quarantine
Customs Clearance Requirements: 4xy
Customs Code Supervision Documents Name Issuing Authority
4 Export license MOFCOM
CIQ Inspection and Quarantine Requirements: