China Justice Observer

中司观察

EnglishArabicChinese (Simplified)DutchFrenchGermanHindiItalianJapaneseKoreanPortugueseRussianSpanishSwedishHebrewIndonesianVietnameseThaiTurkishMalay

What Taxes Does China Customs Collect?-CTD 101 Series

Fri, 07 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.

China Customs collects and calculate taxes on import and export goods, as well as inbound and outbound articles.

Goods refer to items imported or exported by companies, while articles refer to baggage carried by travelers entering or leaving China, or personal postal articles for personal use.

1. Taxes on Goods

(1) Import and Export Duties

These are duties levied on import and export goods. However, most exports are not subject to such duties.

Import duties include ordinary duties, as well as anti-dumping duties, countervailing duties, tariffs on warranty measures, and retaliatory duties on certain goods.

(2) Consumption Taxes

They are only applied to automobiles, jewelry, and certain other goods.

(3) Value-added Taxes

They are levied on all goods.

2. Taxes on Articles

Customs calculates taxes on articles imported by individuals based on the prices of the articles and the tax rates.

 

Contributor: Zhao Jing

Agency/Firm: Hylands Law Firm

Position/Title: Partner

 

 

* * *

Do you need support in cross-border trade and debt collection?

CJO Global's team can provide you with China-related cross-border trade risk management and debt collection services, including: 
(1) Trade Dispute Resolution
(2) Debt Collection
(3) Judgments and Awards Collection
(4) Bankruptcy & Restructuring
(5) Company Verification and Due Diligence
(6) Trade Contract Drafting and Review

If you need our services, or if you wish to share your story, you can contact our Client Manager Susan Li (susan.li@yuanddu.com).

If you want to know more about CJO Global, please click here.

If you want to know more about CJO Global services, please click here.

If you wish to read more CJO Global posts, please click here.

 

Photo by Lucas van Oort on Unsplash

Contributors: Zhao Jing

Save as PDF

You might also like

China Revises State Secrets Protection Law

China’s national legislature, the National People’s Congress, revised the State Secrets Protection Law to enhance information classification, secrecy in technological innovation, and precise protection of state secrets, effective May 1, 2024.

China Enhances Legal Aid Law Implementation

In November 2023, China’s Supreme People’s Court and other top judicial bodies jointly issued measures to implement the Legal Aid Law, clarifying responsibilities and ensuring parties' rights to legal aid.