2026-09-21 · KeXinMaterials Redaktionsteam
China-Exportzoll / HS-Code / FTA 2026 Schutzkoffer B2B-Leitfaden
China-Schutzkoffer-Exporte verwenden HS-Code 4202.92 (Reisewaren) oder 3923.10 (Kunststoffbehaelter). Einfuhrzoll 0-25 Prozent je nach Ziel + FTA + 301.
HS-Code-Klassifizierung fuer Schutzkoffer
HS (Harmonized System) code determines duty rate + import requirements. Protective cases typically use 4202.92 or 3923.10.
HS 4202.92: Trunks, suitcases, executive-cases, briefcases, school satchels - travel goods of plastics / textile materials. Most common code for soft protective cases.
HS 3923.10: Articles for the conveyance or packing of goods, of plastics. Used for hard plastic protective cases (peli-style).
HS 4202.92 vs 3923.10: 4202.92 is for travel goods. 3923.10 is for packing / conveyance articles. Customs may dispute classification - factory should pre-classify with customs broker.
Alternative codes: HS 3926.90 (other articles of plastics), HS 3923.21 (sacks and bags of polymers of ethylene). Less common.
US import: HTS 4202.92 (US Schedule). Duty 20 percent (general). Lower with preference programs.
EU import: CN 4202.92. Duty 9.7 percent (general). Lower with GSP / FTA preference.
Documentation: Commercial invoice must declare HS code + country of origin + unit value + total value.
B2B recommendation: Always use HS 4202.92 for travel / camera / drone cases. Use HS 3923.10 for industrial packing cases. Confirm with customs broker before shipment.
US Section 301 Zoll 2026
US Section 301 tariff on China imports ranges 7.5-25 percent depending on product. Applies ON TOP of normal HTS duty.
Section 301 List 1 (2018): 25 percent additional tariff. Original US-China trade dispute. Applies to most China imports.
Section 301 List 2 (2018): 25 percent. Industrial machinery + intermediate goods.
Section 301 List 3 (2018): 25 percent. Consumer goods + electronics. Includes most plastic cases.
Section 301 List 4A (2019): 7.5 percent (reduced from 15 percent). Phones + laptops + toys + monitors.
Protective case classification: HS 4202.92 falls under List 3 (25 percent Section 301) + 20 percent normal HTS = combined 45 percent duty.
Trump 2.0 era (2025-2026): Additional 10-25 percent IEEPA tariff may apply. Total burden could reach 60-70 percent for some imports.
Mitigation: (1) Apply for Section 301 exclusion (rare in 2026). (2) Source from non-China factory (higher cost + longer lead time). (3) Use bonded warehouse for deferred duty. (4) Apply FTA preference (US has no FTA with China).
B2B recommendation: For US-bound orders, calculate full landed cost including Section 301 + IEEPA + HTS duty. May make non-China sourcing viable.
EU-Importzoll + GSP
EU imports from China carry 9.7 percent HTS duty + applicable anti-dumping. GSP removes some duties for developing countries (China not eligible as developed since 2024).
EU HTS duty: 9.7 percent for HS 4202.92 (general). Lower with preference programs.
EU GSP (Generalized System of Preferences): Originally China had GSP preference. Removed in 2024 (China now classified as upper-middle-income developing economy in some categories).
EU anti-dumping: Some plastic products from China have anti-dumping duty. Check EU TARIC database for protective case-specific AD measures.
EU countervailing duty: For subsidized imports. Rare for protective cases.
EU CBAM (Carbon Border Adjustment Mechanism): 2026 begins reporting for some products. May affect plastic cases with high carbon footprint. Reporting only in 2026, payment from 2027.
EU IPIF (Import Product Information File): EU regulation 2023/956. Requires importer to declare product carbon footprint for some categories. May affect plastic cases.
EU compliance: Importer must register in EU, file customs declaration, pay duty + VAT + applicable levies.
B2B recommendation: Verify EU TARIC for any protective case HS code. EU customs may reassign to anti-dumping category. Consider RCEP / CPTPP if alternative sourcing.
RCEP / CPTPP / FTA Zolloptimierung
Regional Comprehensive Economic Partnership (RCEP) + Comprehensive and Progressive Trans-Pacific Partnership (CPTPP) reduce duty for member countries.
RCEP (2022): 15 Asia-Pacific countries: China, Japan, Korea, Australia, NZ, ASEAN 10. RCEP rules of origin: 40 percent regional value content OR product-specific rule.
CPTPP (2018): 11 countries: Australia, Brunei, Canada, Chile, Japan, Malaysia, Mexico, NZ, Peru, Singapore, Vietnam. China NOT in CPTPP.
RCEP benefit for China: China exports to RCEP countries (Japan, Korea, ASEAN) qualify for RCEP preference if rules of origin met. RCEP reduces duty 0-50 percent depending on destination.
RCEP advantage: Single rule of origin for all RCEP destinations. Cumulative value content across member countries.
CPTPP advantage for Vietnam / Malaysia: CPTPP gives 0 percent duty to CPTPP members (Japan, Canada, etc.). Sourcing from Vietnam / Malaysia can bypass China duty issues.
EU-Vietnam FTA (EVFTA): 0 percent duty for Vietnam exports to EU (with rules of origin). Alternative to China sourcing for EU market.
Rules of origin: Factory must issue FTA certificate of origin (Form RCEP / Form CPTPP / Form EVFTA / Form E). Factory registered with chamber of commerce.
B2B recommendation: For China to ASEAN exports, use RCEP. For non-China exports to EU/Japan, consider Vietnam / Malaysia sourcing + CPTPP/EVFTA.
Laenderspezifische Zollsaetze 2026
Import duty rates by major destination country for HS 4202.92 protective cases (general rates, FTA may reduce).
USA: HTS 4202.92, 20 percent general + 25 percent Section 301 + 10-25 percent IEEPA (2025+) = 55-70 percent combined.
Canada: HS 4202.92, 6.5 percent general. CPTPP 0 percent (if from Vietnam/Malaysia).
Mexico: HS 4202.92, 10 percent general. CPTPP 0 percent (if from CPTPP country).
EU 27: HS 4202.92, 9.7 percent general. RCEP 0 percent (China to EU not eligible - EU not in RCEP).
UK: HS 4202.92, 9 percent general. UK-Japan CEPA / UK-Australia FTA may apply.
Japan: HS 4202.92, 5.6 percent general. RCEP 0 percent (China to Japan via RCEP rules of origin).
Korea: HS 4202.92, 8 percent general. RCEP 0 percent (China to Korea via RCEP).
Australia: HS 4202.92, 5 percent general. RCEP 0 percent (China to Australia via RCEP).
ASEAN (Indonesia, Thailand, Vietnam): HS 4202.92, 5-15 percent general. RCEP 0 percent (China to ASEAN via RCEP).
India: HS 4202.92, 20 percent general. No FTA with China currently.
Brazil: HS 4202.92, 20 percent general. No FTA with China currently.
B2B recommendation: Calculate landed cost for each destination. RCEP optimization for Asia. CPTPP/EVFTA for non-Asia.
Ursprungszeugnis + Dokumentation
Certificate of Origin (CO) + FTA certificates are critical for preferential duty. Issued by China Chamber of Commerce or authorized agencies.
General CO (non-preferential): Issued by China Chamber of Commerce (CCPIT). Required by customs in some countries (Saudi Arabia, UAE, India, etc.). USD 50-150 per shipment.
Form A (GSP): China not GSP-eligible in many destinations now. Less commonly used.
Form E (China-ASEAN FTA): Used for China-ASEAN exports. 0 percent duty on qualifying products. Form E required.
Form RCEP (RCEP): Used for RCEP member countries (China to ASEAN/Japan/Korea/Australia/NZ). 0 percent duty with RCEP rules of origin. New form 2022.
Form CPTPP: Not applicable for China (China not in CPTPP). Use for Vietnam/Malaysia sourcing.
Form EVFTA: Vietnam-EU FTA. Not applicable for China sourcing.
USMCA / NAFTA: North America. Not applicable for China sourcing.
Rules of origin (RCEP): 40 percent regional value content OR product-specific PSR. Factory must calculate + document + sign declaration.
B2B recommendation: For Asia exports (Japan/Korea/ASEAN), use Form RCEP + comply with 40 percent RVC. CO general for non-FTA destinations.
Zolloptimierungsstrategien
Legal strategies to reduce protective case import duty burden. Includes FTA optimization, bonded zones, and origin planning.
FTA optimization: For Asia destinations, use RCEP. For EU/Japan, RCEP not available - use direct (or alternate origin).
Bonded warehouse: For US / EU imports, store goods in bonded warehouse. Defer duty until distribution. Useful for slow-moving inventory.
Foreign Trade Zone (FTZ): US-only. Goods in FTZ can be processed without paying duty. Final duty on finished product only.
Country of origin transformation: Source components from RCEP countries. Assemble in China. May qualify for RCEP if regional value content (RVC) exceeds threshold.
Free Trade Zone (China FTZ): Shanghai / Guangdong / Hainan / Fujian. Goods in FTZ may defer / waive duty.
First Sale for Export: Two-step export. Reduces dutiable value. Requires careful documentation. Common for China to US trade.
Duty drawback: Re-export of imported goods. Recover duty paid on inputs. For China sourcing, claim drawback when re-exporting.
B2B recommendation: For high-volume US-bound orders, evaluate RCEP assembly (China + RCEP components). For EU-bound, evaluate EVFTA (Vietnam sourcing) for Section 301 avoidance.
B2B-Kostenauswirkungs-Beispiel
Worked example: USD 50,000 order of protective cases to US importer, with full duty burden.
FOB Shenzhen value: USD 50,000.
Ocean freight (40HQ to US West Coast): USD 1,500.
Insurance (0.5 percent): USD 250.
CIF value: USD 51,750.
US HTS duty 4202.92 (20 percent): USD 10,350.
US Section 301 List 3 (25 percent): USD 12,938.
US IEEPA tariff 2025+ (10 percent estimate): USD 5,175.
US MPF (Merchandise Processing Fee 0.3464 percent): USD 179.
US HMF (Harbor Maintenance Fee 0.125 percent): USD 65.
Customs broker fee: USD 250-500.
Total landed cost: USD 80,957-81,207.
Total duty + fees: USD 30,957-31,207 (60-62 percent of FOB).
Without Section 301 + IEEPA: USD 80,957 - USD 18,113 = ~USD 62,844 landed (27% reduction).
Without any tariff (Section 301 waiver): ~USD 52,500 landed (only HTS duty + fees).
B2B recommendation: Always calculate FULL landed cost including all tariffs + fees + broker. Compare with non-China sourcing cost.
Wesentliche Erkenntnisse
- HS-Code: 4202.92 (Reisewaren) am haeufigsten; 3923.10 (Verpackung) fuer Industrie-Koffer
- US-Zoll: 20 Prozent HTS + 25 Prozent Section 301 + 10-25 Prozent IEEPA = 55-70 Prozent kombiniert
- EU-Zoll: 9,7 Prozent HTS; GSP fuer China 2024 entfernt
- RCEP: China zu ASEAN/Japan/Korea/Australien/Neuseeland = 0 Prozent mit 40 Prozent RVC
- CPTPP/EVFTA: Vietnam-Beschaffung fuer EU/Japan umgeht China-Zollprobleme
- China-ASEAN FTA Formular E: 0 Prozent mit Ursprungsregeln
- Ursprungszeugnis (CO): USD 50-150 pro Sendung; in einigen Laendern erforderlich
- Zolllager / FTZ: Zoll fuer langsam drehende Bestaende verschieben
FAQ
Was ist der HS-Code fuer Schutzkoffer?
HS-Code fuer Schutzkoffer: HS 4202.92 (Reisewaren aus Kunststoff oder Textil) am haeufigsten. Alternative: HS 3923.10 (Verpackungsartikel aus Kunststoff) fuer Industriekoffer. Zollbroker sollte Einstufung bestaetigen.
Was ist der US Section 301 Zoll fuer Schutzkoffer?
US Section 301 Zoll auf China-Schutzkoffer (HS 4202.92): Liste 3 (25 Prozent zusaetzlicher Zoll auf normalem HTS-Zoll). Plus 20 Prozent normaler HTS-Zoll. Plus 10-25 Prozent IEEPA-Zoll (2025-2026). Kombiniert: 55-70 Prozent Zoll.
Was ist RCEP und wie reduziert es Zoll?
RCEP (Regional Comprehensive Economic Partnership) ist ein 15-Laender Asien-Pazifik-FTA effektiv Januar 2022. Mitglieder: China, Japan, Korea, Australien, Neuseeland + ASEAN 10. RCEP reduziert Zoll auf 0 Prozent fuer qualifizierende Produkte zwischen Mitgliedslaendern.
Was ist der EU-Einfuhrzoll fuer Schutzkoffer aus China?
EU-Einfuhrzoll fuer Schutzkoffer aus China (HS 4202.92): 9,7 Prozent allgemeiner HTS-Zoll. China wurde 2024 aus GSP entfernt. Anti-Dumping-Zoll: selten fuer Schutzkoffer. CBAM: Berichterstattung ab 2026.
Wie erhaelt man ein FTA-Ursprungszeugnis?
FTA-Ursprungszeugnis ausgestellt von China Chamber of Commerce (CCPIT) oder autorisierter Agentur: (1) Antrag bei CCPIT. (2) Handelsrechnung + Packliste + Produktionsprozess + Rohstoffherkunft. (3) CCPIT prueft Ursprungsregelkonformitaet. (4) Ausstellung 3-7 Werktage. Kosten USD 50-150.
Wie klassifiziert CBP Schutzkoffer aus Kunststoff?
US Customs and Border Protection (CBP) klassifiziert Kunststoffschutzkoffer nach Primaerverwendung (Reisewaren vs Industrieverpackung), Materialzusammensetzung (Kunststoff vs Textil vs Leder), Designmerkmalen.
Was ist Section 301 vs Section 232 vs IEEPA?
US-Zolltypen fuer China-Ursprung: (1) Section 301: 7,5-25 Prozent auf China-spezifische Produkte. (2) Section 232: 25 Prozent auf Stahl + 10 Prozent auf Aluminium. (3) IEEPA: 10-25 Prozent Notstandszoll (Trump 2.0).
Wie beschafft man aus Vietnam statt China fuer US-Markt?
Vietnam-Beschaffung fuer US-Markt: (1) CPTPP ermoeglicht 0 Prozent Zoll in USA (mit Ursprungsregeln). (2) Keine Section 301. (3) Vietnam hat gute Fertigungsbasis. (4) Lieferzeit +15-30 Tage. EVFTA: Vietnam zu EU 0 Prozent.