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What types of taxes are generally required for import agency customs declaration?

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I’m planning to use an import agency for customs declaration but am unsure about the types of taxes involved. To avoid being misled, I’d like to understand this in advance. Can anyone familiar with the process explain what taxes are typically required for import agency customs declaration? Are the calculation methods complicated?

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Professional consultant answers

William Yang
William YangYears of service:5Customer Rating:5.0

International logistics consultantConsult

Generally, import agency customs declaration requires two main types of taxes: tariffs and VAT.

Tariffs are taxes imposed by customs authorities on goods crossing a country's border. The calculation formula is: Tariff amount = dutiable value × tariff rate, where the dutiable value is usually based on the CIF price (cost, insurance, and freight).

VAT is a turnover tax levied on the value added during the circulation of goods (including taxable services). The formula for import VAT is: Import VAT = (dutiable value + tariff amount) × VAT rate. Tariff and VAT rates vary for different goods, and specific rates can be found in relevant tax regulations. Additionally, certain goods may require other taxes like consumption tax.

Robert Chen
Robert ChenYears of service:6Customer Rating:5.0

Customer service consultantConsult

Besides tariffs and VAT, consumer goods like alcohol, tobacco, and cosmetics may require consumption tax upon import. Consumption tax can be calculated via ad valorem, specific, or compound methods. The ad valorem formula is: Taxable amount = composite taxable price × consumption tax rate, where composite taxable price = (dutiable value + tariff) ÷ (1 - consumption tax rate).

David Li
David LiYears of service:6Customer Rating:5.0

Senior customs declaration consultantConsult

For special goods like endangered species or related products, special tariffs may apply, though such cases are relatively rare. Special tariff amounts are determined by customs based on specific policies.

Andrew Huang
Andrew HuangYears of service:7Customer Rating:5.0

Supply chain optimization expertConsult

Customs supervision fees might also apply during import agency customs declaration. However, most such fees have been abolished, with only certain duty-free imports potentially subject to them, calculated as a percentage of the CIF price.

Amanda Yang
Amanda YangYears of service:3Customer Rating:5.0

Cost control consultantConsult

For leased imports, in addition to regular tariffs and VAT, tariffs and VAT are also levied on rental payments. Rental tariff = each rental payment × tariff rate, while rental VAT = (each rental payment + rental tariff) × VAT rate.

Michelle Chen
Michelle ChenYears of service:3Customer Rating:5.0

Business coordination consultantConsult

Anti-dumping duties may apply to imports sold below normal value. The anti-dumping tax amount = dutiable value × anti-dumping tax rate, with the rate determined by anti-dumping investigation results.

Joseph Zhou
Joseph ZhouYears of service:10Customer Rating:5.0

Senior foreign trade managerConsult

Additional taxes like urban maintenance and construction tax or education surcharges are usually based on the actual paid VAT and consumption tax. However, these are often exempt during import agency customs declaration.

Sarah Zhang
Sarah ZhangYears of service:8Customer Rating:5.0

Document expertConsult

If imports qualify under preferential origin agreements, they may enjoy reduced tariff rates. Proper documentation, such as certificates of origin, is required, and the extent of the reduction depends on the specific agreement.

Emily Liu
Emily LiuYears of service:10Customer Rating:5.0

Settlement and payment expertConsult

Cross-border e-commerce imports follow different tax policies, often subject to a consolidated tax combining partial benefits of tariffs, VAT, and consumption tax, with varying rates for different categories.

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