The consignees of import goods, the consigners of export goods and the owners of inward and outward articles are duty payers.

Goods(trade) and articles(personal) allowed to enter or leave the territory of China.

(1)      Import Duty Rates:

There are 5 kinds of duty rates on import goods in China, including most-favored-nation duty rates, conventional duty rates, special preferential duty rates, general duty rates, tariff quota duty rates.

(2)      Type of Duty Rates on Import:

① Ad valorem duties: the most common used tariff taxation standard;

② Specific duties: tax calculation based on the quantity, weight, volume or capacity of the imported goods;

③ Compound duties: customs duties calculated by applying both price and amount to the imported commodities;

④ Alternative duties: there are 2 kinds of tariff rates for the same imported commodity, the highest one will be chosen according to price level;

⑤ Sliding duties: tariff rates are set from low to high as the price of imported commodities goes from high to low, actually it belongs to ad vlorem duties.

(3)      Duty Rates on Export:

Adopt proportional rate of 0%-25%. China impose export duties on only about 100 kinds of commodities with low tax rates.

Customs dutiable value of import and export goods shall be determined by Customs on the basis of the actual transaction value with some adjustments.

(1)      Customs Dutiable Value of Regular Import Goods

Customs dutiable value of import good based on transaction value = commodity price + cost of procurement (including the costs of transport, insurance and other labor costs prior to unloading of such goods at the port or place of entry within the Customs territory of China).

The adjustments need to be made as following:

Items included in customs dutiable value

Items excluded in customs dutiable value

①     Commission and brokerage incurred by the buyer, except buying commissions; ②     Cost of containers to be regarded as a part of the goods shall be borne by the buyer; ③     The cost of packaging incurred by the buyer, whether for labor or materials; ④     Related fees as development, design services undertaken elsewhere than in the Customs territory of China in connection with the production and sales to the Customs territory of China ⑤     Royalties and license fees related to the goods which shall be paid by the buyer directly or indirectly. The value of the proceeds of any subsequent resale, disposal or use of the goods that accrues directly or indirectly to the seller

①     Charges for construction, erection, assembly, maintenance, or technical assistance, undertaken after importation on import goods such as industrial plant, machinery or equipment； ②     Cost of transportation incurred after unloading of import goods at the port of place of entry within the Customs territory of China； ③     Import duty and other internal taxes； ④     Expenses paid to copy the imported goods in China； ⑤     Domestic and overseas technical training fees and overseas investigation expenses； ⑥     Qualified interest.

(2)      Customs Dutiable Value of Export Goods

Customs dutiable value of export goods shall be determined by the customs on the basis of the transaction price, which also include the costs of transport, insurance and other labor costs prior to unloading of such goods at the port or place of departure within the Customs territory of China.

Below items are not included in customs dutiable value of export goods:

① Export duty;

② The freight and insurance fees from departure port to overseas port included in sales price;

③ Commission specified separately to be paid to overseas.

（1）  Following situations shall enjoy statutory reduction or exemption of customs duties:

①  Goods of a single consignment on which the duties are not more than RMB 50 yuan;

②  Advertising matter and samples of no commercial value;

③ Goods and materials, which are rendered gratis by foreign government and international organizations;

④  Fuels, stores, beverages and provisions for use en route loaded on any means of transport, which is in transit across the frontier.

⑤ Goods lost prior to Customs release;

⑥ The duties on goods damaged prior to Customs release may be deducted in accordance with the degree of damage confirmed by the Customs.;

⑦ Tax deduction or exemption stipulated in international treaties that concluded and participated by China.

(2)      Following situations shall enjoy Special tariff exemption：① Scientific and educational products；

② Special articles for disabled people；

③ Charitable donations；

④ Products of processing trade；

⑤ Import goods of border trade；

⑥ Import and export goods in bonded area；

⑦ Import and export goods of export processing zone；

⑧ Imported equipment.

(3)      Where the following goods are permitted by the Customs to temporarily enter or leave the Customs territory, and the duties of such goods may be temporarily exempted on the condition that such goods shall be re-transported out of or into the Customs territory within 6 months from the date of entry or departure.

① Goods for display or use at exhibitions, trade fairs, meeting or similar events;

② Items for performance or contest in cultural or sports exchange activities;

③ Apparatus, equipment or items for news report, cinematography or television programs;

④ Apparatus, equipment or items for scientific research, education and medical activities；

⑤ Means of transport and special purpose motor vehicles for functions specified in item 1-4 of this paragraph；

⑥ Sample of goods；

⑦ Apparatus and tools used for equipment installation, adjustment and test；

⑧ Containers of goods；

⑨ Other goods intended for non-commercial purpose.