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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



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Photo by Lucas van Oort on Unsplash

Contributors: Zhao Jing

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