• 2021 China's latest HS Harmonized Tariff Schedule
• Auto-Capture applicable tariff, consumption tax,
value-added tax by original country source. • Help
minimize cost by comparing tariffs of many sources,
include General Duty, MFN Duty, Interim Duty,
Conventional Duty etc. • Efficiently, accurately
auto-calculate tariff, consumption tax, value-added
tax, etc • Help cut costs by revealing the lowest
duties, value-added tax, etc •Wisely calculate total
landed cost and predict profits • Help make
trade
decision by PDF report output
China Import Customs Duty, Tax Overview :
All
commodities importing into china, need pay the 3 types tariffs:
I. Customs Duty
II. Value-added tax
III. Consumption tax
The valuation method is CIF (Cost, Insurance and Freight), which
means that the import duty and taxes payable are calculated on
the complete shipping value, which includes the cost of the
imported goods.
These tariffs rate depend on the different types of commodities,
countries, years and import way.
I. China Customs duty for
imported commodities :
China Customs duties include import and export duties, with
nearly 9000 items taxed, according to China’s Customs
Tariff Implementation Plan (“ china tariff schedule ”). Customs
duties are computed either on an ad valorem basis or quantity
basis.
China Duty rates on import goods consist of:
1. General duty rates;
2. Most-favored-nation duty (MFN) rates;
3. Conventional duty rates;
4. Special preferential duty rates;
5. Tariff rate quota (TRQ) duty rates; and,
6. Temporary duty rates
1. General duty rates
General duty rates are applied to imported goods originating
from countries or territories that are not covered in any
agreements or treaties, or of unknown places of origin.
2. MFN duty rates
MFN (most-favored-nations) rates are the most commonly adopted
import duty rates. They are much lower than the general rates
which apply to non-MFN nations. They apply to the following
goods:
• Goods imported to China from WTO member countries;
• Goods originating from countries or territories which have
concluded bilateral trade agreements containing provisions on
MFN treatment with China; and,
• Goods that originated from China.
3. Conventional duty rates and
special preferential duty rates
Conventional duty rates are applied to imported goods that
originate from countries or territories that have entered into
regional trade agreements containing preferential provisions on
duty rates with China.
4. Special preferential duty
rates
Special preferential duty rates are applied to imported goods
originating from countries or territories with trade agreements
containing special preferential duty provisions with China. They
are generally lower than MFN rates and conventional duty rates.
5. Tariff rate quota duty
rates
Under tariff rate quota (TRQ) schemes, goods imported within the
quota are subject to a lower tariff rate, and goods imported
beyond the quota are subject to higher tariff rates. For
example, the TRQ rate for importing wheat within the quota is
one percent – substantially lower than the MFN duty rate of 65%
and the general duty rate of 130%.
6. Temporary duty rates
China also sets temporary duty rates for certain imported goods
in order to boost imports and meet domestic demand. In 2016,
China implemented temporary tax rates, which are even lower than
the MFN tariffs on more than 787 imported commodities, including
on diapers (2%), sunglasses (6%), kaolin (1%), and skincare
products (2%).
II. Value-added Tax for imported goods
All goods imported into China are subject to the nation’s
value-added tax (VAT) of either 13 percent or 17 percent. The 13
percent tax is available for certain goods that fall mainly
within the categories of agricultural and utility items, while
the 17 percent tax applies to other goods subject to the VAT
tax.
The input VAT (Sales x VAT rate), which is the VAT amount paid
when purchasing products or taxable services, can often be used
for deduction against output VAT, which is the VAT amount
charged to the buyer by the seller of a good or taxable service.
III. Consumption Tax for
imported goods
China’s consumption tax (CT) is imposed on companies and
organizations who manufacture and import taxable products,
process taxable products under consignment, or sell taxable
products.
Imported products taxable under China’s consumption tax include
those that are harmful to one’s health like tobacco or alcohol,
luxury goods like jewelry and cosmetics, and high-end products
such as passenger cars and motorcycles.
For imported goods, consumption tax varies depending on the type
of product being brought into the country. Calculating
consumption tax can be done by using either the ad valorem or
quantity-based method.
IV. Cross-Border e-Commerce
import tax:
There are two circumstances can apply Cross-Border
e-Commerce import:
1. goods purchased from merchants registered in China's
cross-border e-commerce network, or
2. goods purchased from any overseas merchant AND shipped by a
courier company that is able to present three required documents
(commercial invoice, airway bill, and proof of payment), and who
can take legal responsibility for the import
Personal imports of these types, with a customs value (CIF
value) up to CNY 5,000, and where the accumulated transaction
value has not surpassed the personal annual limit of CNY 26,000,
are exempt from import duty, and subject to 70% of the
applicable VAT and Consumption Tax rate.
Imports which exceed these limits will be subject to all duties
and taxes. NB: Only products in the positive list (i.e. a list
of products approved by China's Ministry of Finance) can be
imported under this regime.
In China, the imported food is divided into 4 risk levels
from low to high :
A, B, C, D ; Different levels of
supervision are adopted for foods with different risk
levels;
The medium to high risky imported food categories
include:Meat products, aquatic products, dairy products,
sausage casings, bird nest products, bee products, egg
products, edible oils and fats, oilseeds, stuffed wheaten
products, edible grains, milled grain industry products and
malt, fresh and dehydrated vegetables and dried beans,
condiments, nuts and seeds, dried fruits, unroasted coffee
beans and cocoa beans, foods for special dietary purposes,
and health foods, Animal feed etc.
In addition to the above-mentioned general food import
procedures, the risky imported food also need to go through
other government procedures of Manufacturer
Registration / Certifcation, Pre-market approval of the
product etc.
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