HS Codes and Import Duty: Estimate Landed Cost from China
How HS codes set import duty, whether duty is charged on CIF or FOB value, and a worked example that turns a China price into a landed cost.
Key takeaways
- Import duty depends on the product's HS code and is charged on its customs value; import VAT or GST is usually added on top.
- The first six digits of an HS code are the same worldwide; each country adds its own digits, so check the import code in the destination's tariff.
- The EU, the UK, China and Japan charge duty on the CIF value (goods plus freight and insurance); the US, Canada, Australia and New Zealand use the goods value without international freight.
- Landed cost = goods + freight + duty + import tax + clearance and delivery; XINTING's compare table estimates the duty and tax part from an HS code and goods value.
Import duty is set by the product's HS code and charged on its customs value; import VAT or GST is then usually charged on top. To estimate landed cost before you ship, find the code, read the duty rate in the destination's official tariff, work out the customs value on that country's basis (CIF or FOB), and add freight, duty, import tax and delivery.
What is an HS code?
The Harmonized System (HS) is maintained by the World Customs Organization. It sorts goods into about 5,000 groups, each with a six-digit code, and more than 200 countries and economies use it as the basis of their customs tariffs. The digits narrow down step by step: a two-digit chapter, a four-digit heading, then the six-digit subheading. A glossary entry has the short version.
| Digits | Level | Example: cotton T-shirt |
|---|---|---|
| 61 | Chapter | Articles of apparel and clothing accessories, knitted or crocheted |
| 6109 | Heading | T-shirts, singlets and other vests, knitted or crocheted |
| 6109.10 | Subheading, the same in every HS country | Of cotton |
| 8–10 digits | National tariff line | Added by each country: US HTS (10), EU CN (8) and TARIC (10), UK commodity code (10), China (10) |
Because only the first six digits are shared, the code on your Chinese export declaration and the code your importer declares can differ in the last digits. Both should describe the same product.
How do you find the right code?
- Describe the product by what it is made of, what it does and how it is presented (single item, set, kit or part).
- Search the destination's official tariff: the USITC Harmonized Tariff Schedule for the US, TARIC for the EU, the UK Trade Tariff for Great Britain.
- Read the section and chapter notes; they decide many borderline cases, such as parts and accessories or goods made of mixed materials.
- For products that remain unclear, many customs authorities issue binding classification rulings on request.
- Keep the code consistent with the description on the commercial invoice and packing list.
A wrong code can mean the wrong duty, delays while customs queries the entry, or penalties after the event. Our customs team pre-classifies products from the name, material and use you send us and confirms the duty rate before you ship. The compare table on our homepage also accepts a code, or a product name in English or Chinese, and suggests matching codes.
Is duty charged on the CIF or the FOB value?
The customs value is the base for duty. Some countries include the international freight and insurance in it (CIF), others use the value of the goods at export (FOB or transaction value). Import VAT or GST is then usually charged on the customs value plus the duty, and in some countries plus the international transport cost as well.
| Destination | Duty charged on | Standard import tax used on our site |
|---|---|---|
| EU, e.g. Germany, France, Netherlands | CIF value | Import VAT 19% (DE), 20% (FR), 21% (NL) |
| United Kingdom | CIF value | Import VAT 20% |
| Japan | CIF value | Consumption tax 10% |
| USA | FOB / transaction value | No federal VAT; state sales tax may apply |
| Canada | FOB value | GST 5%, plus provincial tax in some provinces |
| Australia | FOB value | GST 10% |
| New Zealand | FOB value | GST 15% |
Duty rates on goods from China, the US above all, change often and can include additional duties on top of the general rate. Check the current line in the official tariff for your shipment date, and confirm it with your broker before you commit to a price.
A worked example (hypothetical numbers)
The figures below are an illustration only: a hypothetical duty rate of 5%, not the rate for any real product. Goods worth USD 10,000 FOB Shenzhen, with USD 800 for freight and insurance to the destination.
| Step | Germany (CIF basis) | USA (FOB basis) |
|---|---|---|
| Goods value, FOB Shenzhen | 10,000 | 10,000 |
| Freight and insurance | 800 | 800 |
| Customs value | 10,800 | 10,000 |
| Duty at 5% (hypothetical) | 540 | 500 |
| Import VAT | 19% × (10,800 + 540) = 2,154.60 | None at federal level |
| Landed cost before local fees | 13,494.60 | 11,300.00 |
Two things stand out. The same rate produces more duty in a CIF country, because freight is part of the base. And import VAT is the larger item in Europe, although VAT-registered businesses can usually reclaim it, which turns it into a cash-flow cost rather than a final one. Customs brokerage, port or airport charges and delivery come on top in both cases.
Which costs make up the full landed cost?
- The goods, at the price and Incoterm agreed with the supplier
- Origin charges: pickup, export declaration and terminal handling, unless the supplier pays them
- The main freight and its surcharges, by air, sea, rail or express
- Duty, and any additional duties for the product and origin
- Import VAT or GST
- Destination clearance, terminal charges and final delivery
If you buy EXW or FOB, the origin side is yours to pay; under DDP it is all in the seller's price. Our guide to Incoterms® 2020 shows which costs each term moves to which party. On our China–Europe rail line, duties and taxes are included in the price.
How to estimate your own shipment
Enter the destination, weight or volume, the HS code (or the product name) and the goods value in the compare table. It prices every shipping method side by side and adds duties and taxes from the official tariff where we look them up automatically, with the source linked. The figures are estimates for comparison; your written quote and the customs decision set the final amounts. When you are ready, request a quote and we will confirm the classification and the costs with you.
FAQ
Is the Chinese export HS code the same as the import code?
The first six digits are the same, because they come from the WCO Harmonized System. The extra digits are national: China uses 10, the US HTS 10, the EU 8 (CN) or 10 (TARIC). Check the import code in the destination's own tariff.
Who is responsible for the HS code on import?
The importer is responsible for the classification declared on import, and customs can review it later. A broker or forwarder can pre-classify the goods; for products that stay unclear, many customs authorities issue binding rulings.
Do I pay duty on the freight cost too?
In CIF countries such as the EU, the UK, China and Japan, yes: international freight and insurance are part of the customs value. In the US, Canada, Australia and New Zealand, duty is charged on the goods value without the international freight.
Can I reclaim import VAT?
Businesses registered for VAT in the importing country can usually reclaim import VAT through their VAT return, so for them it is mainly a cash-flow cost. For consumers and unregistered buyers it is a final cost. Our compare table shows it as a separate line.
Sources
Services and routes in this article
Send us the details — you'll get a confirmed door-to-door quote and a dedicated coordinator.
Read next
All insightsImport rules for goods from China: what changed in 2026
A dated summary of 2026 changes for goods from China: US tariffs and de minimis, the EU's €3 parcel duty, the UK's £135 plan and Canada's steel surtax.
Air Freight Cost from China per kg: What Sets the Price
Published air freight rates from China per kg to the USA, Canada, Australia, New Zealand and Europe, and what sets the price: chargeable weight, breaks, fees.
LCL vs FCL Shipping from China: Which Should You Choose?
LCL or FCL from China? How each is charged, when a 20-foot container beats consolidation (around 15 CBM), what a container really holds, and transit times.