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How Taxes on Goods Imported to China Calculated?-CTD 101 Series

Thu, 13 Apr 2023
Contributors: Zhao Jing
Editor: C. J. Observer

Contributed by Ms. Zhao JingHylands Law Firm. For more posts about China Customs Affairs, please click here.

This post was first published in CJO GLOBAL, which is committed to providing consulting services in China-related cross-border trade risk management and debt collection. We will explain how debt collection works in China below.

China imposes customs duty, consumption tax, and value-added tax on goods imported into its territory.


1. Customs Duties

Customs duties are calculated based on the price or quantity of imported goods.

(1) Calculation by price

The customs duties for most goods are calculated based on their prices.

Duties Payable = Dutiable Value * Duty Rate

(2) Calculation by quantity

The customs duties for a small number of goods, such as frozen chicken, crude oil and beer, are calculated based on quantity.

Duties Payable = Quantity of Goods * Unit Duty Rate

2. Consumption Taxes

Customs shall levy consumption tax on alcoholic drinks, tobacco, automobiles, and jewelry.

(1) Calculation by price

Tax Payable = [(Dutiable Value + Dutiable Levied)/(1- Consumption Tax Rate)] * Consumption Tax Rate

(2) Calculation by quantity

Tax Payable = Quantity of Goods*Unit Consumption Tax

3. Value-added Taxes

Value-added tax is collected by customs instead of tax bureaus at the time of import.

Tax Payable= (Dutiable Value + Duties Levied +Consumption Tax Levied) * Value-added Tax Rate



Contributor: Zhao Jing

Agency/Firm: Hylands Law Firm

Position/Title: Partner



* * *

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Photo by Anja Bauermann on Unsplash


Contributors: Zhao Jing

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