China Tariffs Query & Landed Cost Calculation
Tariffs & Taxes Query         Landed Cost Calculation
• 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
 
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  •  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.


     
    Risky Food Export to China Process
    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.

    Dairy
    Products

    Meat
    Products

    Aquatic
    Products

    Animal
    Feeds

    GMO
    Agriculturals

    Dietary
    Supplements

    Infant
    Formula

    Fresh
    Foods
    More...

    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.
     
    The common China's government departments include :
    Learn More China Pre-market Approval >>>
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