HS Code 9810.00 : Articles imported for the use of an institution established solely for religious purposes, Drawings, engravings, etchings, lithographs, woodcuts, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed
MODULE 2: EXTRACTABLE ANSWER (AEO / SPEAKABLE)
EN (Official WCO)
FR (Pending)
ES (Pending)
The 6-digit Harmonized System (HS) code for articles imported for the use of an institution established solely for religious purposes, drawings, engravings, etchings, lithographs, woodcuts, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed is 9810.00. 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
Articles imported for the use of an institution established solely for religious purposes
Heading 9810
Articles imported for the use of an institution established solely for religious purposes
Subheading .00
.00
Drawings, engravings, etchings, lithographs, woodcuts, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed
MODULE 4: SIGNATURE B: TARIFF MATRIX
Import Duty Rates by Destination
China (GACC / 中国海关 Tariff 2026)
9810.00.00
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 9810.00
Receive an automated email notification whenever GACC or 税委会 publishes duty rate adjustments or customs notices for 9810.00.
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 Articles imported for the use of an institution established solely for religious purposes, Drawings, engravings, etchings, lithographs, woodcuts, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed
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 9810.00.
Query official GACC Customs Advance Ruling (海关预裁定) portal criteria:
Search Official GACC Portal for 9810.00 →US National HTS Tariff Lines (9810.00)
| HTS Code | Description | General Rate | Special (FTA) Rate | Column 2 Rate | Unit |
|---|---|---|---|---|---|
| 9810.00.05.00 | Articles imported for the use of an institution established solely for religious purposes, Drawings, engravings, etchings, lithographs, woodcuts, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed | Free | Free | Free | No. |
| 9810.00.10.00 | Articles imported for the use of an institution established solely for religious purposes, Painted, colored or stained glass windows and parts thereof, all the foregoing valued over $161 per square meter and designed by, and produced by or under the direction of, a professional artist | Free | Free | Free | m2 |
| 9810.00.15.00 | Articles imported for the use of an institution established solely for religious purposes, Regalia | Free | Free | Free | No. |
| 9810.00.20.00 | Hand-woven fabrics, to be used by the institution in making religious vestments for its own use or for sale | Free | Free | Free | m2 |
| 9810.00.25.00 | Articles imported for the use of an institution established solely for religious purposes, Altars, pulpits, communion tables, baptismal fonts, shrines, mosaics, iconostases, or parts, appurtenances or adjuncts of any of the foregoing, whether to be physically joined thereto or not, and statuary (except granite or marble cemetery headstones, granite or marble grave markers and granite or marble feature memorials, and except casts of plaster of Paris, or of compositions of paper or papier-mâché) | Free | Free | Free | No. |
| 9810.00.30.00 | Articles imported for the use of an institution established solely for religious purposes, Drawings and plans, reproductions thereof, engravings, etchings, lithographs, woodcuts, globes, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed | Free | Free | Free | No. |
| 9810.00.35.00 | Letters, numbers, and other symbols; number cards and other arithmetical materials; printed matter; blocks and other dimensional shapes; geometrical figures, plane or solid; geographical globes; tuned bells and basic materials for understanding music; model articles and figures of animate objects; puzzles and games; flags; dressing frames; dummy clocks; bottles, boxes, and other containers or holders; all the foregoing, whether or not in sets, fabricated to specification and designed for the classroom instruction of children; and containers or holders fabricated to specification and designed for the storage of such instructional articles when not in use | Free | Free | The rate applicable in the absence of this subheading | kg |
| 9810.00.40.00 | Articles imported for the use of an institution established solely for religious purposes, Sculptures and statuary | Free | Free | Free | No. |
| 9810.00.45.00 | Articles imported for the use of an institution established solely for religious purposes, Regalia | Free | Free | Free | No. |
| 9810.00.50.00 | Any textile machine or machinery or part thereof, solely for the instruction of students | Free | Free | Free | No. |
| 9810.00.55.00 | Patterns and models exclusively for exhibition or educational use at any such institution | Free | Free | Free | No. |
| 9810.00.60.00 | Instruments and apparatus, if no instrument or apparatus of equivalent scientific value for the purposes for which the instrument or apparatus is intended to be used is being manufactured in the United States (see U.S. note 6 to this subchapter) | Free | Free | Free | No. |
| 9810.00.65.00 | Articles imported for the use of an institution established solely for religious purposes, Repair components for instruments or apparatus admitted under subheading 9810.00.60 | Free | Free | Free | kg |
| 9810.00.67.00 | Articles imported for the use of an institution established solely for religious purposes, Tools specially designed to be used for the maintenance, checking, gauging or repair of instruments or apparatus admitted under subheading 9810.00.60 | Free | Free | Free | No. |
| 9810.00.70.00 | Articles imported for the use of an institution established solely for religious purposes | Free | Free | Free | No. |
| 9810.00.75.00 | Articles imported for the use of an institution established solely for religious purposes, Lifeboats and life-saving apparatus | Free | Free | Free | No. |
| 9810.00.80.00 | Articles imported for the use of an institution established solely for religious purposes, Apparatus utilizing any radioactive substance in medical diagnosis or therapeutic treatment, including the radioactive material itself when contained in the apparatus as an integral element thereof, and parts or accessories of any of the foregoing | Free | Free | Free | No. |
| 9810.00.85.00 | Articles imported for the use of an institution established solely for religious purposes | Free | Free | The rate applicable in the absence of this heading | No. |
| 9810.00.90.00 | Articles imported for the use of an institution established solely for religious purposes | Free | Free | Free | kg |
| 9810.00.95.00 | Articles imported for the use of an institution established solely for religious purposes | 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 Articles imported for the use of an institution established solely for religious purposes, Drawings, engravings, etchings, lithographs, woodcuts, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed?
Under WCO Harmonized System 2022 and China (GACC / 中国海关), Articles imported for the use of an institution established solely for religious purposes, Drawings, engravings, etchings, lithographs, woodcuts, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed is classified under HS 9810.00 (Heading 9810, Chapter 98). The representative CN MFN general duty rate is 12.00 %.
How is HS 9810.00 distinguished within Heading 9810 (Articles imported for the use of an institution established solely for religious purposes)?
Heading 9810 covers Articles imported for the use of an institution established solely for religious purposes. Subheading 9810.00 specifically isolates Drawings, engravings, etchings, lithographs, woodcuts, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed. Importers must verify whether physical characteristics, processing state, or composition require alternative subheadings under Heading 9810.
What are the primary candidate subheadings related to HS 9810.00?
Related subheadings under Heading 9810 include . Classification depends on processing stage, decaffeination, purity, or material form.
What mandatory commercial entry documents are required to import Articles imported for the use of an institution established solely for religious purposes, Drawings, engravings, etchings, lithographs, woodcuts, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed 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 9810.00 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 Articles imported for the use of an institution established solely for religious purposes, Drawings, engravings, etchings, lithographs, woodcuts, sound recordings, recorded video tapes and photographic and other prints, all the foregoing whether bound or unbound, and exposed photographic films (including motion-picture films) whether or not developed?
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 9810.00?
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 9810.00 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 9810.00 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 9810.00?
Covered electrical, electronic, automotive, and safety articles under HS 9810.00 require China Compulsory Certification (CCC / 3C) and CIQ inspection prior to customs release.
Are there MOFCOM Anti-Dumping or Countervailing duties applicable to HS 9810.00?
Importers must verify whether active trade remedy measures published by the Ministry of Commerce (MOFCOM / 商务部) apply to their specific originating country.