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Import duty & taxes when importing into China

Overview

Import duty and taxes are due when importing goods into China whether by a private individual or a commercial entity.  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, the cost of freight, and the cost of insurance.  In addition to duty, imports are subject to consumption tax and sales tax (VAT).

Duty Rates

Duty rates in China vary from 0% to 100%, with an average duty rate of 12.47%.  Some products can be imported free of duty, e.g. laptops and other electronic products.

Sales Tax

Goods imported into China are subject to VAT at a standard rate of 17%, or a reduced rate of 13% on certain products, calculated over the CIF value plus any applicable duty and consumption tax.

Minimum thresholds

Duty and VAT are only charged when together they account for more than RMB 50; otherwise the import is exempt from both.

Other taxes and customs fees

Consumption tax is imposed inter-alia on imports of alcohol, petrol, jewellery and cars.  The relevant rates are between 1% and 45%.  It is calculated over the CIF value plus any applicable duty. 

Local Customs office and contacts

More information on import declaration procedures and import restrictions can be found at the Chinese Customs website.