HS Codes Tax Rates Set for Diaper Imports Globally

This article provides a detailed analysis of the HS code 9619001000 for diapers and nappies, including tax rate information, declaration elements, and regulatory requirements. It covers export tax rebates, value-added tax, and import tax rates, offering important references for businesses engaged in international trade.
HS Codes Tax Rates Set for Diaper Imports Globally

In international commerce, accurate classification of goods through Harmonized System (HS) codes and understanding associated tax information is critical. The growing market demand for diapers and incontinence products in both child and adult care sectors makes proper classification essential for businesses operating in this space.

Product Overview

HS code 9619001000 covers various types of diapers and incontinence products made from different materials, including disposable diapers and cloth diapers. This classification applies to products designed for both children and adults, offering comprehensive care solutions.

Tax Rate Information

Key tax information for diaper products includes:

  • Measurement unit: Kilograms
  • Export tax rate: 0%
  • Export tax rebate rate: 13%
  • Value-added tax (VAT) rate: 17%
  • Most-favored-nation (MFN) tariff rate: 7.5%
  • General import tariff rate: 80%
  • Consumption tax rate: 0%

Declaration Requirements

The declaration process for diaper imports and exports remains relatively straightforward. Businesses must ensure compliance with entry goods clearance requirements, as regulatory agencies maintain specific supervision conditions for this product category.

Regulatory Compliance

Diaper products are subject to customs clearance documentation requirements for imported goods. Specific regulatory provisions include:

  • Inspection and quarantine category: Imported products must undergo mandatory inspection

RCEP Tariff Considerations

While current Regional Comprehensive Economic Partnership (RCEP) agreement rates for these products remain unspecified, businesses engaged in regional trade should monitor potential policy changes that could affect tariff structures under evolving trade facilitation measures.

Product Classification Details

Within the HS code system, diapers and incontinence products fall under:

  • Section XX: Miscellaneous manufactured articles
  • Chapter 96: Miscellaneous manufactured articles
  • Heading 9619: Sanitary towels and similar articles of any material

CIQ Code Specifications

Customs authorities further classify these products as:

  • 9619001000101: Disposable diapers and liners (infant)
  • 9619001000102: Disposable diapers and liners (adult)
  • 9619001000103: Cloth diapers (infant)

These detailed classifications enable precise product identification in international transactions, facilitating compliant trade operations and efficient customs clearance. Mastery of this classification system represents a critical success factor for businesses operating in the global diaper market.