China Customs Clearance & Import–Export Services

Trading with China involves strict customs regulations and multiple taxes that vary based on product type, value, and origin. Proper customs clearance is essential to avoid delays, penalties, or shipment rejection.

Our China customs clearance services ensure smooth, compliant, and timely import and export operations.

Taxes Applicable on Imports & Exports in China

When importing or exporting goods to or from China, the following taxes may apply:

  • Value Added Tax (VAT)
  • Consumption Tax
  • Customs Duty

Tax rates depend on the HS Code, product category, and country of origin.

Value Added Tax (VAT)

Imported goods into China are subject to VAT:

  • 13% VAT – Agricultural and selected essential goods
  • 17% VAT – General commercial goods

Registered businesses may deduct input VAT, thereby reducing their overall tax burden.

Consumption Tax

Consumption Tax applies to specific goods considered luxury or harmful to health, including:

  • Tobacco and alcohol
  • Cosmetics and luxury products
  • High-end vehicles and motorcycles

This tax is calculated based on product value or quantity, depending on the item.

Customs Duty in China

Customs duties are determined using the HS Code and the origin of goods. Common duty types include:

  • MFN Duty – For WTO member countries (most common and lower rates)
  • Preferential Duty – For countries with trade agreements
  • General Duty – For non-agreement countries (higher rates)
  • Quota Duty – Lower rates within quota, higher rates beyond

Certain goods benefit from short-term cuts in customs duties.

Duty Paying Value (DPV)

Customs duties are measured on the Duty Paying Value (DPV), which includes:

  • Declared product value
  • Freight charges
  • Insurance costs

Customs duty and VAT are not included in the DPV.

Import & Export Duty Calculation

  • Value-based duty: DPV × Duty Rate
  • Quantity-based duty: Quantity × Rate per Unit

All calculations are made in RMB using official exchange rates.

China Customs Clearance Process

Required Customs Documents

Restricted & Special Goods

Samples & Exhibition Goods

Why Choose Professional Customs Clearance Support?

China’s customs procedures are complex and time-sensitive. Errors in documentation or declaration can lead to shipment delays or financial losses.

Professional customs clearance ensures:

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