China import duty and VAT calculator

China import tax rules at a glance

How the calculator works it out

1. Customs value: the goods value plus the freight and insurance you enter.
2. Import duty: the customs value × the rate for the HS code, using the provisional rate where one is set.
3. Import VAT: (customs value + duty) × 13% or 9%.
4. Duty and VAT together, and the landed cost: goods, freight, duty and VAT, before port, clearance and delivery charges in China.

Customs works out the taxes in RMB. Prices in a foreign currency are converted at the customs exchange rate, which for each month is the RMB central parity rate published on the third Wednesday of the month before, so enter the values in RMB.

For example, hair dryers made in Japan (tariff line 8516.3100), worth RMB 100,000 with RMB 5,000 freight and insurance: the customs value is RMB 105,000. At the MFN rate of 7%, the duty is RMB 7,350 and import VAT is (105,000 + 7,350) × 13% = RMB 14,605.50, so RMB 21,955.50 in all. With RCEP proof of origin the agreement rate is 5.5%: duty RMB 5,775, VAT RMB 14,400.75, RMB 20,175.75 in all.

Origin and agreement rates

China's rate depends on where the goods originate, not where they ship from. Goods originating in a trade agreement partner can use the agreement rate listed in the tariff, for example under the China–ASEAN, China–Korea, China–Australia, China–New Zealand and China–Switzerland agreements, or the Regional Comprehensive Economic Partnership (RCEP), which covers goods from Japan. Where the MFN rate is lower than the agreement rate and there is no provisional rate, the MFN rate applies. Goods of unknown origin pay the general rate.

To claim the agreement rate, the importer declares it at import with the original certificate of origin or the origin declaration the agreement provides for, plus the invoice and transport documents. Without the certificate, the importer makes a supplementary declaration and customs can release the goods against a deposit; if neither is done, the agreement rate does not apply. Under RCEP, consignments with a customs value of US$200 or less need no proof of origin.

Goods that pass through Hong Kong

Agreement rates also require direct transport. Goods that pass through a third place count as directly transported only if they had no handling beyond what keeps them in good condition and stayed under that place's customs control. For goods passing through Hong Kong into the mainland, no transit certificate is needed with a single transport document from the exporting country to the mainland, or with documents showing the container and seal numbers did not change. Otherwise the importer needs a transit confirmation (中转确认书) from Hong Kong Customs, or from China Inspection Company for goods inspected in Hong Kong, and writes its number in the remarks of the declaration. If you want the agreement rate on goods consolidated in our Hong Kong warehouse, tell us before they ship so we can confirm the documents.

Goods from the United States

Goods originating in the United States also pay the additional tariff the State Council Tariff Commission sets on US goods. Under its Announcement No. 6 of 2026, from 10 November 2026 the 10% additional rate stays and the 24% rate remains suspended for two months. The calculator shows a note but does not add it; check the commission's latest announcement for your import date.

Consumption tax and what the estimate leaves out

Customs collects consumption tax at import together with import VAT. For goods taxed by value, the taxable price is (customs value + duty) ÷ (1 − the consumption tax rate), and import VAT is charged on that price too. The calculator flags the headings where consumption tax may apply but does not compute it, because the rate and whether a product counts as high-end depend on the product.

Also not included: duties charged per unit or by a compound formula (the result says so for those lines), anti-dumping, countervailing and other trade remedy duties, the RMB 50 duty exemption for small consignments, and charges for the port, customs declaration, inspection and delivery in China.

Cross-border e-commerce retail imports

Goods bought by consumers through a cross-border e-commerce platform are taxed differently: within RMB 5,000 per transaction and RMB 26,000 a year per person, the duty rate is 0% and import VAT and consumption tax are charged at 70% of the normal amount. A single item over RMB 5,000 can still come in this way if the annual limit allows, but pays full duty and taxes; purchases over the annual limit are treated as general trade. The calculator shows the reduced figure when the customs value is within RMB 5,000. Company imports are declared as general trade.

Importing into China with us

We collect from suppliers worldwide, consolidate small shipments in our Hong Kong warehouse and bring them into the mainland by air or sea, or on our own China–Hong Kong trucks, with general-trade import declarations. See import to China & Hong Kong, or ask our customs team to classify your products before you buy.

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