Subheading · Chapter 19 · Section IV, Prepared foodstuffs

HS 1901 10Preparations suitable for infants or young children, put up for retail sale

Preparations of cereals, flour, starch or milk; pastrycooks' products › Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included, food preparations of goods of headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included

Customs duty
50%
2 tariff items
GST now
0% or 5%
depending on the goods
Import policy
Free
Export policy
Free
Unit
kg
Duty in China
0% to 5%
On Indian goods
Search codesDuty abroadRates as on 20 Oct 2026

Codes under this subheading

2 codes. Duty and GST are set on the 8-digit tariff items; open the one that describes your goods.

Codes under this code
CodeDescriptionCustoms dutyGST nowUnit
1901 10 10Malted milk (including powder)50%0% or 5%kg
1901 10 90Other50%0% or 5%kg

Importing into India

Duty is set on each 8-digit tariff item: open one of the codes above. Basic customs duty across its 2 tariff items: 50%. The rules below cover this whole code.

Anti-dumping, countervailing and safeguard duty

None in force on this code as on 20 Oct 2026.

Import policy (DGFT ITC(HS)) of its tariff items

  • Free: 2 tariff items

GST

IGST on imports is the GST rate. Rates changed on 22 September 2025.

  • Now 0% or 5%, depending on the goods.
  • Until 21 September 2025 0%, 5% or 18%, depending on the goods.
  • Change: Changed.

The rules that set it now

GST rate rules in force
NotificationGoodsRate
10/2025-Integrated Tax (Rate)Schedule Exempt, S.No. 97Food preparation of millet flour, in powder form, containing at least 70% millets by weight, other than pre-packaged and labelledNil
9/2025-Integrated Tax (Rate)Schedule I, S.No. 118Food preparation of millet flour, in powder form, containing at least 70% millets by weight, pre-packaged and labelled; Malt extract, food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of heading 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis not elsewhere specified or included5%

History

GST rate history
PeriodRateNotification
Until 21 Sep 20250%, 5% or 18%2/2017-Central Tax (Rate); 1/2017-Central Tax (Rate)
From 22 Sep 20250% or 5%10/2025-Integrated Tax (Rate); 9/2025-Integrated Tax (Rate)

Exporting from India

Export duty

Nil. The Second Schedule to the Customs Tariff Act does not list these goods, so no export duty is charged.

Duty drawback (All Industry Rates)

All Industry Rates of duty drawback under this heading
Drawback itemGoodsRateCap
1901Malt extract; food preparations of flour, groats, meal, starch or malt extract, not containing cocoa or containing less than 40%by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of headings 0401 to 0404,not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included0.15%—

Drawback items follow the 4-digit heading, not the 8-digit code: claim the one that describes your goods. Rates of notification 77/2023-Customs (N.T.) as amended, in force on 20 Oct 2026.

Export policy (DGFT ITC(HS) Schedule 2) of its tariff items

  • Free: 2 tariff items

What buyers pay abroad: import duty in the US, UK, EU and Australia for 1901 10, and China's below.

China: the same goods (1901 10)

China shares the first 6 digits with India and splits them into 10-digit codes of its own: 3 in force and 4 expired under 1901 10. Exporters see what China charges Indian goods; importers see the rebate and licences their Chinese supplier deals with.

China's tariff for these goods
China codeGoodsDuty on Indian goodsMFNImport VATExport rebateLicences
1901.10.10.10Special infant formulae for premature/low birth weight infants, human milk fortifiers早产/低出生体重婴儿配方、母乳营养补充剂特殊婴幼儿配方食品0%China's provisional rate, lower than MFN15%13%13%7ABRS
1901.10.10.90Formulated milk powder for infants and young children, put up for retail sale (excluding milk-based preparations for special medical purposes for infants and young children)供婴幼儿食用的零售包装配方奶粉(乳基特殊医学用途婴幼儿配方食品除外)5%China's provisional rate, lower than MFN15%13%13%7ABRS
1901.10.90.00Other food preparations for infant or young children, put up for retail sale其他供婴幼儿食用的零售包装食品2%China's provisional rate, lower than MFN15%13%13%ABPRS
  • India is a member of the Asia-Pacific Trade Agreement (APTA). With an APTA certificate of origin, Indian goods pay China's APTA rate where the line has one; China applies the lower of that and its provisional rate.
  • The export VAT rebate is what China refunds its own exporters. When China cuts it, Chinese export prices tend to rise.

Every Chinese code in full

1901.10.00

1901.10.00.00Food preparations for infants or young children, put up for retail sale (containing less than 40% by weight of cocoa, prepared from flour, starch or malt extract, or containing less than 5% by weight of cocoa, of dairy produce)供婴幼儿食用的零售包装食品(可可含量<40%粉、淀粉或麦精制、或可可含量<5%乳品制 )Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

1901.10.00.10Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

1901.10.00.90Expired
Unit
None
MFN import duty
None
Provisional import duty
None
General import duty
None
Import VAT
None
Consumption tax
None
Export duty
None
Provisional export duty
None
Export VAT rebate
None
Updated by China
30 Dec 2018
Licences and certificates

None.

Inspection and quarantine

None.

What the customs declaration must state

Not listed.

1901.10.10Prepared milk powder for infant use, put up for retail sale, of skimmed milk, containing less than 5% by weight of cocoa

1901.10.10.10Special infant formulae for premature/low birth weight infants, human milk fortifiers早产/低出生体重婴儿配方、母乳营养补充剂特殊婴幼儿配方食品

Dairy preparations, containing < 5% by weight of totally defatted cocoa按重量计全脱脂可可含量<5%乳品制

Unit
kg
MFN import duty
15%
Provisional import duty
0%
General import duty
40%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • 7Automatic import licence自动进口许可证
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.Use (for infant or young child consumption; applicable age range)用途(供婴幼儿食用;适用的年龄阶段)
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
10.5%
Ecuador
12.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
5%
Brunei
5%
Cambodia
5%
Laos
5%
Malaysia
5%
New Zealand
5%
Singapore
5%
Thailand
5%
Vietnam
5%
Indonesia
5%
Philippines
5%
Myanmar
5%
CIQ codes
  • 1901101010101Special infant formulae for premature/low birth-weight infants (milk-based), human milk fortifiers (milk-based) (milk preparations, with a fat-free cocoa content by weight of <6%) (premature/low birth-weight infant formulae (milk-based))早产儿/低出生体重婴儿配方(乳基)、母乳营养补充剂(乳基)特殊婴幼儿配方食品(按重量计全脱脂可可含量<6%乳品制)(早产儿/低出生体重婴儿配方(乳基)食品)
  • 1901101010102Special infant formulae for premature/low birth weight infants (milk-based), human milk fortifiers (milk-based) (milk preparations with a fat-free cocoa content of < 6% by weight) (Human milk fortifiers (milk-based) special infant formulae)早产儿/低出生体重婴儿配方(乳基)、母乳营养补充剂(乳基)特殊婴幼儿配方食品(按重量计全脱脂可可含量<6%乳品制)(母乳营养补充剂(乳基)特殊婴幼儿配方食品)
  • 1901101010999Milk-based infant formulae for special medical purposes (milk preparations containing <5% by weight of fat-free cocoa)乳基特殊医学用途婴幼儿配方食品(按重量计全脱脂可可含量<5%乳品制)
1901.10.10.90Formulated milk powder for infants and young children, put up for retail sale (excluding milk-based preparations for special medical purposes for infants and young children)供婴幼儿食用的零售包装配方奶粉(乳基特殊医学用途婴幼儿配方食品除外)

Dairy preparations, containing < 5% by weight of totally defatted cocoa按重量计全脱脂可可含量<5%乳品制

Unit
kg
MFN import duty
15%
Provisional import duty
5%
General import duty
40%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • 7Automatic import licence自动进口许可证
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.Use (for infant or young child consumption; applicable age range)用途(供婴幼儿食用;适用的年龄阶段)
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
Mauritius
0%
Maldives
0%
Cambodia
0%
Nicaragua
10.5%
Ecuador
12.8%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
5%
Brunei
5%
Cambodia
5%
Laos
5%
Malaysia
5%
New Zealand
5%
Singapore
5%
Thailand
5%
Vietnam
5%
Indonesia
5%
Philippines
5%
Myanmar
5%
CIQ codes
  • 1901101090101Retail packaged milk-based infant formula (excluding formulas for premature/low birth weight infants, breast milk fortifiers, and special infant formulas) (milk-based, total defatted cocoa content < 5% by weight) (milk-based infant formula)供婴幼儿食用的零售包装配方奶粉〔早产/低出生体重婴儿配方(乳基)、母乳营养补充剂(乳基)特殊婴幼儿配方食品除外〕(按重量计全脱脂可可含量<5%乳品制)(乳基婴儿配方食品)
  • 1901101090102Milk powder for infants and young children, in retail packages [excluding formula for premature/low birth weight infants (milk-based), breast milk fortifiers (milk-based) and special infant formulas] (milk-based, total defatted cocoa content < 5% by weight) (milk-based formula for older infants)供婴幼儿食用的零售包装配方奶粉〔早产/低出生体重婴儿配方(乳基)、母乳营养补充剂(乳基)特殊婴幼儿配方食品除外〕(按重量计全脱脂可可含量<5%乳品制)(乳基较大婴儿配方食品)
  • 1901101090103Retail packaged milk-based follow-up formula for young children (excluding formulas for premature/low birth weight infants, breast milk fortifiers, and special infant formulas) (milk-based, total defatted cocoa content < 5% by weight) (milk-based follow-up formula)供婴幼儿食用的零售包装配方奶粉〔早产/低出生体重婴儿配方(乳基)、母乳营养补充剂(乳基)特殊婴幼儿配方食品除外〕(按重量计全脱脂可可含量<5%乳品制)(乳基幼儿配方食品)
  • 1901101090104Retail packaged milk-based infant formula (excluding formulas for premature/low birth weight infants, breast milk fortifiers, and special infant formulas) (milk-based, total defatted cocoa content < 5% by weight) (milk-based infant formula)供婴幼儿食用的零售包装配方奶粉〔早产/低出生体重婴儿配方(乳基)、母乳营养补充剂(乳基)特殊婴幼儿配方食品除外〕(按重量计全脱脂可可含量<5%乳品制)(乳基婴儿配方食品)
  • 1901101090105Milk powder for infants and young children, in retail packages [excluding formula for premature/low birth weight infants (milk-based), breast milk fortifiers (milk-based) and special infant formulas] (milk-based, total defatted cocoa content < 5% by weight) (milk-based formula for older infants)供婴幼儿食用的零售包装配方奶粉〔早产/低出生体重婴儿配方(乳基)、母乳营养补充剂(乳基)特殊婴幼儿配方食品除外〕(按重量计全脱脂可可含量<5%乳品制)(乳基较大婴儿配方食品)
  • 1901101090106Retail packaged milk-based follow-up formula for young children (excluding formulas for premature/low birth weight infants, breast milk fortifiers, and special infant formulas) (milk-based, total defatted cocoa content < 5% by weight) (milk-based follow-up formula)供婴幼儿食用的零售包装配方奶粉〔早产/低出生体重婴儿配方(乳基)、母乳营养补充剂(乳基)特殊婴幼儿配方食品除外〕(按重量计全脱脂可可含量<5%乳品制)(乳基幼儿配方食品)
1901.10.10.00Milk powder for infant food in retail packages供婴幼儿食用的零售包装配方奶粉Expired
Unit
kg
MFN import duty
15%
Provisional import duty
None
General import duty
40%
Import VAT
13%
Consumption tax
None
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
4 Jan 2021
Licences and certificates
  • 7Automatic import licence自动进口许可证
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.Use [for infant or young child consumption/applicable age range]用途[供婴幼儿食用/适用的年龄阶段]
  • 4.Packing specifications包装规格
  • 5.Brand [Chinese and foreign names]品牌[中文及外文名称]
  • 6.GTIN
  • 7.CAS
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
3%
Iceland
0%
Australia
0%
South Korea
0%
Georgia
0%
Mauritius
0%
CIQ codes
  • 1901101000101Formulated milk powder for infants and young children, put up for retail sale (of dairy produce, containing less than 5% by weight of fat-free cocoa) (milk-based infant formula)供婴幼儿食用的零售包装配方奶粉(按重量计全脱脂可可含量<5%乳品制)(乳基婴儿配方食品)
  • 1901101000102Prepared milk powder for infant or young child feeding, put up for retail sale (milk preparations, with a fat-free cocoa content of < 5% by weight) (milk-based formula for older infants)供婴幼儿食用的零售包装配方奶粉(按重量计全脱脂可可含量<5%乳品制)(乳基较大婴儿配方食品)
  • 1901101000103Formulated milk powder for infants, in retail pack (milk preparations, wholly skimmed, cocoa content < 5% by weight) (formula for premature/low birth weight infants)供婴幼儿食用的零售包装配方奶粉(按重量计全脱脂可可含量<5%乳品制)(早产/低出生体重婴儿配方食品)
  • 1901101000104Formulated milk powder for infants and young children, put up for retail sale (of dairy produce, containing less than 5% by weight of fat-free cocoa) (milk-based young child formula)供婴幼儿食用的零售包装配方奶粉(按重量计全脱脂可可含量<5%乳品制)(乳基幼儿配方食品)

1901.10.90Other food preparations for infant or young child, put up for retail sale, of flour, starch or malt extract, containing < 40% by weight of defatted cocoa, or of milk preparations, containing < 5% by weight of defatted cocoa

1901.10.90.00Other food preparations for infant or young children, put up for retail sale其他供婴幼儿食用的零售包装食品

Preparations of flour, starch or malt extract, with <40% by weight of totally defatted cocoa; preparations of dairy products, with <5% by weight of totally defatted cocoa按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制

Unit
kg
MFN import duty
15%
Provisional import duty
2%
General import duty
40%
Import VAT
13%
Consumption tax
0%
Export duty
0%
Provisional export duty
None
Export VAT rebate
13%
Updated by China
23 Aug 2026
Licences and certificates
  • AInbound goods clearance (inspection and quarantine)入境货物通关单
  • BOutbound goods clearance (inspection and quarantine)出境货物通关单
Inspection and quarantine
  • PInbound animal and plant (product) quarantine进境动植物、动植物产品检疫
  • RImported food hygiene inspection进口食品卫生监督检验
  • SExported food hygiene inspection出口食品卫生监督检验
What the customs declaration must state
  • 0.Brand type品牌类型
  • 1.Export preferential status出口享惠情况
  • 2.Ingredient content成分含量
  • 3.Use (for infant or young child consumption; applicable age range)用途(供婴幼儿食用;适用的年龄阶段)
  • 4.Packing specifications包装规格
  • 5.Brand (Chinese or foreign names)品牌(中文或外文名称)
  • 6.GTIN
  • 7.CAS
  • 8.Other其他
China's agreement rates
ASEAN
0%
Chile
0%
Pakistan
0%
New Zealand
0%
Peru
0%
Costa Rica
0%
Switzerland
0%
Iceland
0%
Australia
0%
Mauritius
0%
Maldives
9%
Cambodia
0%
Nicaragua
10.5%
Ecuador
12.8%
Serbia
10.5%
Hong Kong
0%
Macao
0%
RCEP rates
Australia
5%
Brunei
5%
Cambodia
5%
Laos
5%
Malaysia
5%
New Zealand
5%
Singapore
5%
Thailand
5%
Vietnam
5%
Indonesia
5%
Philippines
5%
Myanmar
5%
CIQ codes
  • 1901109000101Other food preparations for infant or young child, put up for retail sale (of flour, starch or malt extract, containing less than 40% by weight of defatted cocoa; of milk preparations, containing less than 5% by weight of defatted cocoa) (Other quick-frozen cereal preparations, containing meat)其他供婴幼儿食用的零售包装食品(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)(其他含肉速冻粮食制品)
  • 1901109000102Other food preparations for infant or young children, put up for retail sale (of flour, starch or malt extract, with <40% by weight of defatted cocoa; of milk preparations, with <5% by weight of defatted cocoa) (other quick-frozen cereal products, not containing meat)其他供婴幼儿食用的零售包装食品(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)(其他不含肉速冻粮食制品)
  • 1901109000103Other food preparations for infant or young children, put up for retail sale (of flour, starch or malt extract, with <40% by weight of defatted cocoa; of milk preparations, with <5% by weight of defatted cocoa) (other quick-frozen cereal products, not containing stuffing)其他供婴幼儿食用的零售包装食品(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)(其他不含馅速冻粮食制品)
  • 1901109000104Other retail pack. food prep. for infant/young children (of flour, starch or malt ext. <40% by wt. of fat-free cocoa; of dairy prod. <5% by wt. of fat-free cocoa) (soy-based infant formula)其他供婴幼儿食用的零售包装食品(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)(豆基婴儿配方食品)
  • 1901109000105Other retail packaged food for infants and young children (containing < 40% by weight of defatted cocoa powder, starch or malt extract; containing < 5% by weight of milk products) (soy-based follow-up formula for older infants)其他供婴幼儿食用的零售包装食(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)(豆基较大婴儿配方食品)
  • 1901109000106Other retail packaged food for infants and young children (containing < 40% by weight of defatted cocoa powder, starch or malt extract; containing < 5% by weight of milk products) (cereal-based complementary food for infants and young children)其他供婴幼儿食用的零售包装食品(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)(婴幼儿谷类辅助食品)
  • 1901109000107Other retail packaged food for infants and young children (containing < 40% by weight of defatted cocoa powder, starch or malt extract; containing < 5% by weight of milk products) (canned complementary food for infants and young children)其他供婴幼儿食用的零售包装食品(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)(婴幼儿罐装辅助食品)
  • 1901109000108Other food preparations for infants and young children, put up for retail sale (total defatted cocoa content <40% by weight for flour, starch or malt extract preparations; total defatted cocoa content <5% by weight for milk preparations) (infant formula liquid milk)其他供婴幼儿食用的零售包装食品(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)(婴幼儿配方液态乳)
  • 1901109000109Other retail-packed food for infants or young children (powder, starch or malt extract based, with <40% by weight of fat-free cocoa; milk-based, with <5% by weight of fat-free cocoa) (soy-based formula for young children)其他供婴幼儿食用的零售包装食(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)(豆基幼儿配方食品)
  • 1901109000110Other retail-packed food for infants or young children (powder, starch or malt extract based, with <40% by weight of fat-free cocoa; milk-based, with <5% by weight of fat-free cocoa) (liquid infant formula)其他供婴幼儿食用的零售包装食品(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)(婴儿配方液态乳)
  • 1901109000111Other retail packaged food for infants and young children (containing < 40% by weight of defatted cocoa powder, starch or malt extract; containing < 5% by weight of milk products) (liquid follow-up formula for older infants)其他供婴幼儿食用的零售包装食品(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)(较大婴儿配方液态乳)
  • 1901109000112Other retail-packed food for infants or young children (powder, starch or malt extract based, with <40% by weight of fat-free cocoa; milk-based, with <5% by weight of fat-free cocoa) (liquid follow-up formula for young children)其他供婴幼儿食用的零售包装食品(按重量计全脱脂可可含量<40%粉、淀粉或麦精制;按重量计全脱脂可可含量<5%乳品制)(幼儿配方液态乳)

China's tariff as compiled by HS编码网 from China Customs, the State Council Tariff Commission and the State Taxation Administration. The Chinese is the original.

Nearby codes

Sources