HS Code 9801.00 : Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for products of the united states when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad is 9801.00. Under the 2026 China (GACC / 中国海关), the representative MFN general duty rate is 12.00 % [GACC / 税委会 2026].
MODULE 3: SIGNATURE A: HS DECODE VISUAL HIERARCHY
Chapter 98
Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
Heading 9801
Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
Subheading .00
.00
Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
China (GACC / 中国海关 Tariff 2026)
9801.00.00
MODULE 5: CHINESE IMPORT DUTY & TAX BREAKDOWN (LANDED COST STACK)
🇨🇳 RCEP PREFERENTIAL TARIFF ELIGIBILITY
Qualifying originating goods from RCEP member countries (ASEAN, Japan, South Korea, Australia, New Zealand) satisfying product-specific rules enter China under RCEP preferential rates with a valid Certificate of Origin.
Official GACC Rulings: Request a General Administration of Customs [GACC Advance Ruling (海关预裁定) ↗]
Notice: Chinese customs entry, MFN tariffs, provisional rates, VAT, and Consumption Tax are governed by GACC (海关总署) and the Customs Tariff Commission of the State Council (税委会). Always declare entry via an authorized Customs Broker (报关行) on the China International Trade Single Window (国际贸易单一窗口).
TRACK THIS HS CODE
Get Real-Time Tariff & Trade Remedy Change Alerts for HS 9801.00
Receive an automated email notification whenever GACC or 税委会 publishes duty rate adjustments or customs notices for 9801.00.
MODULE 6: Mandatory Customs Entry Document Matrix
Rule-Derived Customs Entry Package Checklist
UNIVERSAL DOCUMENT
Commercial Invoice
Itemized description, currency, Incoterms, seller/buyer details, and country of origin.
UNIVERSAL DOCUMENT
Packing List & Bill of Lading
Gross/net weight, container/seal numbers, piece count, and transport B/L or Air Waybill.
PREFERENTIAL RULE
Certificate of Origin (If Claiming FTA)
Required only when claiming zero-duty preference under USMCA, KORUS, or GSP.
MODULE 7: Regulatory Compliance & Partner Government Agency (PGA) Flags
Standard Entry
This commodity does not carry mandatory PGA pre-clearance flags under the ACE message set.
MODULE 8: Chinese Trade Remedies (MOFCOM AD/CVD) & Safeguards
MOFCOM Anti-Dumping Status
Standard GACC Tariff
MOFCOM Trade Remedy Investigation
Standard Statutory Clearance
CCC Certification / CIQ Status
Standard Customs Supervision
MODULE 9: Free Trade Agreements (FTA) & Rules of Origin (RoO)
| Agreement Code | Trade Agreement / Program | Preferential Rate | Rules of Origin (RoO) Requirement |
|---|---|---|---|
| RCEP | Regional Comprehensive Economic Partnership (RCEP) | Free / Preferential | Must satisfy RCEP product-specific origin rules and certificate of origin. |
| ACFTA | China-ASEAN Free Trade Area (ACFTA) | Free / Preferential | Form E Certificate of Origin issued by ASEAN authority. |
| ChAFTA | China-Australia Free Trade Agreement (ChAFTA) | Free | ChAFTA Certificate of Origin or declaration on origin. |
MODULE 10: Logistics, Freight & Transport Specifications
Standard 20ft Container
~28 CBM / 28,000 kg Payload
Standard 40ft High-Cube
~68 CBM / 28,600 kg Payload
Stowage Factor & Handling
Standard commercial packaging for Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad
MODULE 11: GACC Advance Ruling (海关预裁定)
Legally binding tariff classification decisions issued by General Administration of Customs of China (GACC) for HS 9801.00.
Query official GACC Customs Advance Ruling (海关预裁定) portal criteria:
Search Official GACC Portal for 9801.00 →US National HTS Tariff Lines (9801.00)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 9801.00.10 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Rate on request | — |
| 9801.00.10.10 | Articles previously exported with intent to reimport after temporary use abroad | Free | Free | Rate on request | kg |
| 9801.00.10.12 | Articles returned temporarily for repair, alteration, processing or the like, the foregoing to be reexported | Free | Free | Rate on request | — |
| 9801.00.10.15 | Other, Meat and poultry products provided for in chapter 2 or 16 | Free | Free | Rate on request | kg |
| 9801.00.10.26 | Other, Peanuts provided for in heading 1202 | Free | Free | Rate on request | kg |
| 9801.00.10.27 | Other, Articles provided for in chapter 28 | Free | Free | Rate on request | kg |
| 9801.00.10.28 | Other, Articles provided for in chapter 30 | Free | Free | Rate on request | kg |
| 9801.00.10.29 | Other, Articles provided for in chapter 37 | Free | Free | Rate on request | — |
| 9801.00.10.30 | Other, Articles provided for in chapter 71 | Free | Free | Rate on request | — |
| 9801.00.10.31 | Other, Articles provided for in chapter 82 | Free | Free | Rate on request | — |
| 9801.00.10.35 | Other, Articles provided for in chapter 84, Articles provided for in headings 8407.10, 8409.10, 8411 or 8412.10 | Free | Free | Rate on request | No. and kg |
| 9801.00.10.37 | Other, Articles provided for in chapter 84, Articles provided for in subheadings 8419.33.10, 8419.34.00, 8424.41, 8424.49, 8424.82, 8424.90, 8429.11, 8429.19 or 8431.42 or headings 8432, 8433, 8434 or 8436 | Free | Free | Rate on request | No. |
| 9801.00.10.43 | Other, Articles provided for in chapter 84, Articles provided for in headings 8470, 8471, 8472 or 8473 | Free | Free | Rate on request | No. |
| 9801.00.10.45 | Other, Articles provided for in chapter 84, Other | Free | Free | Rate on request | — |
| 9801.00.10.49 | Other, Articles provided for in chapter 85, Articles provided for in headings 8501, 8502 or 8503 | Free | Free | Rate on request | No. |
| 9801.00.10.51 | Other, Articles provided for in chapter 85, Articles provided for in heading 8504 | Free | Free | Rate on request | No. |
| 9801.00.10.53 | Other, Articles provided for in chapter 85, Articles provided for in headings 8517, 8519, 8525, 8527 or 8529 | Free | Free | Rate on request | No. |
| 9801.00.10.55 | Other, Articles provided for in chapter 85, Other | Free | Free | Rate on request | — |
| 9801.00.10.59 | Other, Articles provided for in chapter 86 | Free | Free | Rate on request | No. |
| 9801.00.10.63 | Other, Articles provided for in chapter 87, Articles provided for in heading 8701 | Free | Free | Rate on request | No. |
| 9801.00.10.64 | Other, Articles provided for in chapter 87, Articles provided for in heading 8702 | Free | Free | Rate on request | No. |
| 9801.00.10.65 | Other, Articles provided for in chapter 87, Articles provided for in heading 8703 | Free | Free | Rate on request | No. |
| 9801.00.10.66 | Other, Articles provided for in chapter 87, Articles provided for in heading 8704 | Free | Free | Rate on request | No. |
| 9801.00.10.67 | Other, Articles provided for in chapter 87, Articles provided for in headings 8706, 8707 or 8708 | Free | Free | Rate on request | No. |
| 9801.00.10.69 | Other, Articles provided for in chapter 87, Articles provided for in headings 8705 or 8709 | Free | Free | Rate on request | No. |
| 9801.00.10.74 | Other, Articles provided for in chapter 87, Other | Free | Free | Rate on request | No. |
| 9801.00.10.75 | Other, Articles provided for in chapter 88, Articles provided for in headings 8801 or 8802 | Free | Free | Rate on request | No. |
| 9801.00.10.77 | Other, Articles provided for in chapter 88, Articles provided for in heading 8804 | Free | Free | Rate on request | kg |
| 9801.00.10.79 | Other, Articles provided for in chapter 88, Articles provided for in headings 8805, 8806 or 8807 | Free | Free | Rate on request | — |
| 9801.00.10.89 | Other, Articles provided for in chapter 89 | Free | Free | Rate on request | No. |
| 9801.00.10.90 | Other, Articles provided for in chapter 90 | Free | Free | Rate on request | No. |
| 9801.00.10.92 | Other, Articles provided for in chapter 94, Articles provided for in headings 9401, 9402 or 9403 | Free | Free | Rate on request | No. |
| 9801.00.10.94 | Other, Articles provided for in chapter 94, Other | Free | Free | Rate on request | — |
| 9801.00.10.97 | Other, Articles provided for in chapter 97 | Free | Free | Rate on request | — |
| 9801.00.10.98 | Other, Other | Free | Free | Rate on request | — |
| 9801.00.11.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Rate on request | kg |
| 9801.00.20.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | kg |
| 9801.00.25.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | kg |
| 9801.00.26.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | kg |
| 9801.00.30.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | No. |
| 9801.00.40 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Exhibition, examination or experimentation, for scientific or educational purposes | Free | Free | Free | — |
| 9801.00.50 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Exhibition in connection with any circus or menagerie | Free | Free | Free | — |
| 9801.00.60 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Exhibition or use at any public exposition, fair or conference | Free | Free | Free | — |
| 9801.00.65 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad, Rendition of geophysical or contracting services in connection with the exploration for, or the extraction or development of, natural resources | Free | Free | Free | — |
| 9801.00.70.00 | Aircraft exported from the United States with benefit of drawback or heading 9813.00.05 | A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05 | Free (AU,BH, CL,CO,IL,JO, KR,MA,OM, P,PA,PE,S,SG) | A duty equal to the duty upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation, and (b) the duty which would have been payable on any articles used in the manufacture or production of such aircraft had they not been entered and exported under heading 9813.00.05 | kg |
| 9801.00.80 | Other, except articles excluded by U.S. note 1(c) of this subchapter | A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported | Free (AU,BH, CL,CO,IL,JO, KR,MA, OM,P,PA,PE,S, SG) | A duty (in lieu of any other duty or tax) equal to the sum of any duty and internal- revenue tax imposed upon the importation of like articles not previously exported, but in no case in excess of the sum of (a) any customs drawback proved to have been allowed upon such exportation of the article, and (b) any internal- revenue tax imposed, at the time such article is entered, upon the importation of like articles not previously exported | — |
| 9801.00.80.10 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Nonalcoholic beer provided for in subheading 2202.91.00 | Free | Free | Rate on request | liters |
| 9801.00.80.20 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Alcohol provided for in headings 2203, 2204, 2205, 2206, 2207, and 2208 | Free | Free | Rate on request | liters |
| 9801.00.80.30 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Tobacco and tobacco products provided for in chapter 24 | Free | Free | Rate on request | — |
| 9801.00.80.40 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Cigarette paper provided for in heading 4813 | Free | Free | Rate on request | — |
| 9801.00.80.90 | Other, except articles excluded by U.S. note 1(c) of this subchapter, Other | Free | Free | Rate on request | — |
| 9801.00.85.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | No. |
| 9801.00.90.00 | Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad | Free | Free | Free | No. |
MODULE 12: Candidate Subheadings & Related Codes
| Related HS Code | Heading Category | Action |
|---|
Official Primary Sources & Authority References
GACC Customs Tariff Portal (中国海关 2026) ↗
Official Chinese 8-digit CN commodity codes and GACC MFN duty rates.
State Council Customs Tariff Commission (税委会) ↗
Chinese MFN and annual provisional tariff rate decrees.
MODULE 14: Frequently Asked Questions (FAQ) & Operational Guide
What is the 6-digit WCO tariff classification and China (GACC / 中国海关) general duty for Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad?
Under WCO Harmonized System 2022 and China (GACC / 中国海关), Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad is classified under HS 9801.00 (Heading 9801, Chapter 98). The representative CN MFN general duty rate is 12.00 %.
How is HS 9801.00 distinguished within Heading 9801 (Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad)?
Heading 9801 covers Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Subheading 9801.00 specifically isolates Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9801.
What are the primary candidate subheadings related to HS 9801.00?
Related subheadings under Heading 9801 include . Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad into China?
Importers require a Chinese Customs Entry Declaration (海关进口货物报关单) lodged on the China International Trade Single Window (国际贸易单一窗口), active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码), Custom Brokerage filing (报关行), Commercial Invoice, Packing List, and Bill of Lading.
Can goods under HS 9801.00 enter duty-free under RCEP or FTAs into China?
Yes. Goods originating in RCEP member countries, ASEAN nations (ACFTA), Australia (ChAFTA), or other FTA partners enter China under preferential tariffs with a valid Certificate of Origin (such as RCEP Certificate or Form E).
What express courier and e-commerce de minimis thresholds apply to China for Products of the United States when returned after having been exported, or any other products when returned within 3 years after having been exported, without having been advanced in value or improved in condition by any process of manufacture or other means while abroad?
China has no general commercial $800 de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.
How can an importer obtain a GACC Customs Advance Ruling (海关预裁定) for HS 9801.00?
Importers or foreign trade operators may submit a formal application for a Customs Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for legally binding tariff classification.
How is Import VAT (增值税) assessed on commercial imports of HS 9801.00 into China?
Import VAT is assessed at 13.00% standard rate (9.00% for agricultural products, books, utilities) on total entered CIF value plus customs duty plus consumption tax.
What is the Unified Social Credit Code (USCC) and Customs Brokerage requirement in China?
Commercial importers must hold an active 18-digit Unified Social Credit Code (USCC / 统一社会信用代码) registered with GACC and declare entry via a licensed Customs Broker (报关行) on the China International Trade Single Window (国际贸易单一窗口).
What is the difference between GACC MFN rates and Provisional applied tariffs (暂定税率)?
MFN general rates (最惠国税率) apply to all WTO member imports. Provisional rates (暂定税率) are lower temporary rates set annually by the Customs Tariff Commission (税委会) for strategic imports.
Does Consumption Tax (消费税) apply to imports of HS 9801.00 in China?
Consumption Tax applies selectively to luxury goods, tobacco, alcohol, passenger cars, refined oil, and luxury watches under the PRC Consumption Tax Regulations.
What express courier and Cross-Border E-Commerce (CBEC) rules apply in China?
China has no general $800 commercial de minimis. Personal postal items (行邮税) enter duty-free up to RMB 50 tax exemption, while Cross-Border E-Commerce (CBEC 跨境电商) allows duty-free entry up to RMB 5,000 per transaction / RMB 26,000 annual limit.
How are GACC Customs Advance Rulings (海关预裁定) requested in China?
Importers may submit a formal application for an Advance Ruling (海关预裁定) to GACC local customs authorities under GACC Decree No. 236 for binding classification valid across China.
What China Compulsory Certification (CCC / 3C) product safety rules apply to HS 9801.00?
Covered electrical, electronic, automotive, and safety articles under HS 9801.00 require China Compulsory Certification (CCC / 3C) and CIQ inspection prior to customs release.
Are there MOFCOM Anti-Dumping or Countervailing duties applicable to HS 9801.00?
Importers must verify whether active trade remedy measures published by the Ministry of Commerce (MOFCOM / 商务部) apply to their specific originating country.