Are there really so many tricks in import tariff calculation?

Recently, Mr. Zhang purchased a camera online from overseas and was notified by the customs to pay additional tariffs. He was confused: "How on earth is this tariff calculated?" There are not a few people as confused as Ms. Li. Today, we will uncover the mystery of import tariff calculation, so that you can shop cross - border clearly from now on!

Import tariffs are not a single expense but consist of three parts:

• Tariff: The basic tax levied by the customs on imported goods
• Value - added tax: The current standard tax rate in China is 13% or 9%
• Consumption tax: Only levied on specific goods (such as cosmetics, high - end watches, etc.)

The general calculation formula for import tariffs is:

Dutiable value × Tariff rate = Tariff amount

Value - added tax and consumption tax are calculated based on this:

• Value - added tax=(Dutiable value + Tariff amount + Consumption tax)× Value - added tax rate
• Consumption tax=(Dutiable value + Tariff amount)× Consumption tax rate / (1 - Consumption tax rate)

The dutiable value is the basis of calculation. The customs mainly relies on:

• The actual transaction price of the goods
• Transportation and related expenses
• Insurance premiums

Tax rates vary greatly for different goods. The query methods include:

• The query system on the official website of the General Administration of Customs
• The tariff databases of professional institutions such as Zhongshitong
• The calculation tools provided by cross - border e - commerce platforms

There are also some special rules in tariff calculation:

• Personal mailed items: Exempted if less than 50 yuan
• Cross - border e - commerce: Enjoy preferential tax rates within the limit
• Free trade agreements: Some countries can enjoy preferential tax rates

Now, you may as well take out your recent customs duty statement and re - calculate it according to the methods we introduced. If there are discrepancies in the calculation, you can apply to the customs for a review. You are also welcome to share your tariff calculation experience in the comment section to see if anyone has encountered any interesting situations!