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Note: This article concerns only customs duties and taxes Applied on the Chinese Territory.
For each exportation/importation, companies are exposed to taxes such as:
1 – Value added tax (VAT)
2 – Consumer law
3 – Customs Duty
For imported goods, consumption tax can depend on the type of product.
Tax calculation can be done either based on « ad valorem » or on quantity.
Customs duties include importation and exportation taxes which represents 8 294 objects subject to a charge according to the customs tariff plan 2017/2018. Customs duties are calculated either on the basis of « ad valorem » or on quantity.
Customs duties applicable for importations of goods are divided in several categories:
MFN taxes (Most Favored Nation) are the most often followed customs duties.
Broadly speaking, it is widely less important than overall rate Applied on non – MFN countries. Products concerned by This taxes are :
It is Applied on imported goods from countries or Territories having ratified a regional trade agreement which stipulates the provisions on customs duties with China.
It is Applied on imported goods from countries or Territories having ratified a trade agreement which stipulates the provisions of preferential laws with China.
In general, these tariffs are lower than MPF rates and conventional customs duties.
The general tax is enforced on imported goods from countries or Territories with any agreements and treaties or from unknown origin.
The tariff quota law submitted imported goods to a lower tariff rate. For imported goods which outreach quotas, there is a more significant tariff rate.
In 2016, China have been adopted these temporary customs duties which are lower than MPN.
These 787 imported Products concerned by this tax are:
Since 1th June 2015, China decreased its customs tariffs for 14 types of goods.
This Measure has been put into practice due to the decision made by the Chinese government of changing its tax policy for encouraging and increasing the domestic consumption.
Here is the list of imported goods concerned by customs duties:
In China, there is other customs duties with a higher tariff.
It was a necessary decision to make in order to fight against dumping, misuse of funding’s and implementation of safeguards.
When a country does not respect a trade agreement, it is possible to apply this kind a deterrent measure, but it is exceptional.
In 2017, has been published a “catalogue of products and technical equipment’s approved by the government “since 1st January 2018.
Taxes and customs duties on imported products are calculated in function of the value of the article and the price paid by the buyer.
It is called Duty Paying Value (DPV)herefore, export some specific tools is not anymore subject to customs duties for Chinese companies (Tariffs depending on the goods which are imported).
DPV takes freight charges and insurances into account, however customs duties and paid taxes are not.
t is possible to calculate import tax and customs duties in relying on the DPV (Duty Paying Value) and tax rate on goods.
A few of raw Materials picked and semi-finished products are subject to customs duties. In 2016, some products including crude oil, fertilizers or iron alloys are submitted to temporary customs duties to preserve natural resources
| Import Duties calculation | ||
|---|---|---|
| DPV x Customs tariff | ||
| Quantity of imported goods x cost of customs duties per unit | ||
| DPV x Tariff + Quantity of imported goods x cost of customs duties per unit | ||
| Calculation with RMB method and strandard exchange rate from The People’s Bank of China. | ||
For exportation, DPV is based on a negotiate Price, it means on the price paid by the local seller who is exporting.
In order to make your shipment between China and USA, UK, AUSTRALIA, CANADA, and others more efficient, TianDot Shipping experts in Customs issues, will do for you all the necessary formalities.
These administrative aspects are complicated, and any mistakes could retard and even stop completely the shipping.
For preventing these possible issues, entrust your goods transportations to our TianDot shipping expert, who we will take over the transit of your goods to the destination.
Our experts located in China guarantee you an efficient and quick management of your customs formalities.
The customs clearances can take times and retard your shipping. In order to prevent from that, it is recommended to anticipate the declaration of all the information whose customs need.
After having submitted the shipment of your goods, you will help for the good execution of the shipping between these two countries.
The declaration of goods submitted to customs authorities can be done by Internet. You only need to Connect to the web site and indicate the delivery address and some information’s.
After having complete all the information, an analysis will be done to confirm the delivery of your goods.
The payment on customs duties is done by bank transfer.
Documentation that it must be provided to customs authorities will depend on the category of the product transported.
However, some documents are mandatory: Bill of landing, receipt, la facture, packing, customs declaration insurance, sales contract.
The customs clearances can take times and retard your shipping. In order to prevent from that, it is recommended to anticipate the declaration of all the information whose customs need.
After having submitted the shipment of your goods, you will help for the good execution of the shipping between these two countries.
The declaration of goods submitted to customs authorities can be done by Internet. You only need to Connect to the web site and indicate the delivery address and some information’s.
After having complete all the information, an analysis will be done to confirm the delivery of your goods.
The payment on customs duties is done by bank transfer.
Documentation that it must be provided to customs authorities will depend on the category of the product transported.
However, some documents are mandatory: Bill of landing, receipt, la facture, packing, customs declaration insurance, sales contract.
Some categories of products need a specific inspection such as Agri-food products (by the Health service)
It exists also some categories of products forbidden to import in China such as: weapons, documents which could push the Chinese government back and the economy or poison, drugs, some animals, hazardous plants, food or medicine from countries affected by diseases.
All samples imported in China have to be declared to the customs authorities for inspection. Samples and goodies are taxable according to the product code (HS) Number and nature. Only a few exceptions exist.
Goods intended to exhibition or demonstrations for fairs/ commercial events are not submitted to customs duties
Are you looking for a Chinese multilingual forwarder which is able to deliver an efficient and a complete service?
Contact TianDot Shipping for your next shipment.
General rules for determinate the value according to customs authorities.
The method Applied by all customs in the world is based on HS code and the declared value of goods.
It is evaluated to determinate duties and taxes. If you have any regulatory questions, contact the economic action center and general direction of customs in your region.
When goods are sold during the importation, an evaluation is done according to the transactional value.
Also, it could have an increase or decrease in accordance with fees to ad or to reduce on its value.
Here the list of cost, products, delivery on production, usage and transit:
Each factor which is added to the paid price or to be paid has to be based on datas which are objective and measurable.
After the importation of some goods, there are some costs which are not to be consider and not to be included in the paid price/ to pay.
All these fees are deductible on the cost when they have not been included in the price and the most import thing, when it is possible to quantify and identify it.
In the case of imported goods whom the aim is not to be sold like free goods, imported consignment goods, borrowed or rented objects etc. Or, when the transactional value is rejected.
In these case, we have different method to determinate the value:
| Comparative method | Transactional value allows us to establish the custom value which is accepted by customs authorities and concerns the same goods, from the same country, imported at the same time and with the same commercial value. |
| Deductive Method | Value is fixed from a resale cost |
| Calculated value | We determine value according to the cost of raw materials, the manufacturing process, profits and shipment costs. |
| Last resort Method | Here, reasonable ways are used in giving objectives that we can easily quantify. |
| Generally, this application is aimed to use one of the methods in the simplest way. It exists two others case to consider it, which are the AVP and the AJ as well. | |
Customs clearance in China. From Wikipedia, the free encyclopedia. Customs clearance can be conducted at any one of the many customs offices in China. A commercial invoice, packing list and the CIF (cost, insurance, and freight) must be provided for the shipment.
All goods imported into China are subject to the nation’s value-added tax (VAT) of either 13 percent or 17 percent. The 13 percent tax is available for certain goods that fall mainly within the categories of agricultural and utility items, while the 17 percent tax applies to other goods subject to the VAT tax.
The customs clearance covers the process of preparing and submitting Customs Entry documentation to the CBP. This is also known as Customs Brokerage. Customs Clearance Fee Tips: The standard rate for Customs Clearance is around $50 for clearance with China’s Customs and $100-$120 for clearance with CBP.
Each country determines the assessment of duties and taxes differently. … Duties and VAT are calculated as a percentage of the customs value of the goods (item + insurance + shipping). Any duties and taxes on your international shipment will be billed directly to you by the global carrier.
There is no way of you taking possession / ownership of the goods unless you pay Customs duty i.e. if you don’t pay the Customs duty, you can’t take delivery of goods from Customs.
Do I Need a Permit to Import from China? There is no general import permit for importing products from China. However, you might need a permit to import from a federal agency certain goods from China. Different federal agencies oversee different imported products and requirements can vary.
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