The import tax rate for customs declaration by an agent is not a fixed value. It will vary depending on factors such as the types of goods and the country of origin. The customs has corresponding tariff item numbers for various commodities, and each tariff item number has a corresponding tax rate.
Taking common daily necessities as an example, for some plastic products, if imported from the most-favored-nation, the tariff rate may be around 6.5%, and the value-added tax is generally 13%. The comprehensive tax rate is approximately 20.35% (without considering consumption tax. The calculation method of the comprehensive tax rate is: tariff rate + value-added tax rate + tariff rate × value-added tax rate).
In terms of electronic products, for example, for imported computers, if imported from a country that applies the most-favored-nation treatment, the tariff rate may be 0, and the value-added tax is 13%. So the comprehensive tax rate is also 13%. However, if imported from a non-most-favored-nation, the tax rate will be much higher. For the specific tax rate, you can query on the official website of the General Administration of Customs of the People's Republic of China. By entering the tariff item number of the commodity, you can check the corresponding tariff rate. The value-added tax rate is generally relatively fixed, and it is mostly 13% except for special commodities.
Professional consultant answers
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
The import tax rate for customs declaration by an agent is not a fixed value. It will vary depending on factors such as the types of goods and the country of origin. The customs has corresponding tariff item numbers for various commodities, and each tariff item number has a corresponding tax rate.
Taking common daily necessities as an example, for some plastic products, if imported from the most-favored-nation, the tariff rate may be around 6.5%, and the value-added tax is generally 13%. The comprehensive tax rate is approximately 20.35% (without considering consumption tax. The calculation method of the comprehensive tax rate is: tariff rate + value-added tax rate + tariff rate × value-added tax rate).
In terms of electronic products, for example, for imported computers, if imported from a country that applies the most-favored-nation treatment, the tariff rate may be 0, and the value-added tax is 13%. So the comprehensive tax rate is also 13%. However, if imported from a non-most-favored-nation, the tax rate will be much higher. For the specific tax rate, you can query on the official website of the General Administration of Customs of the People's Republic of China. By entering the tariff item number of the commodity, you can check the corresponding tariff rate. The value-added tax rate is generally relatively fixed, and it is mostly 13% except for special commodities.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
The import tax rate is indeed very complex. Besides what has been mentioned above, some commodities may also have consumption tax. For example, for imported cosmetics, in addition to tariff and value-added tax, high-end cosmetics also have to pay 30% consumption tax. You have to first determine what the goods are specifically in order to accurately check the tax rate.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
When querying the tax rate, you should describe the commodity as accurately and detailedly as possible. Otherwise, the tax rate you check may be incorrect. Moreover, the preferential tariff rate under agreements will also affect the import tax rate. Different free trade agreements have preferential tax rates for the goods of the corresponding countries of origin.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
If you are not sure about the tariff item number, you can find a professional customs declaration by an agent company like Zhongshitong. They are familiar with the tax rates of various commodities and can quickly and accurately help you determine the applicable tax rate and also handle various affairs related to customs declaration.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Also, the tax rate may be adjusted sometimes. You should pay attention to the policy information released by the General Administration of Customs. For example, the import tax rate of some anti-cancer drugs was adjusted before, and the tariff was reduced.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
When calculating the import cost, besides the tax rate, there are also other fees such as customs declaration agency fees. The customs declaration agency fee is generally determined comprehensively according to the complexity of the goods, the value of the goods, etc. You need to consult the customs declaration by an agent company for specific details.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
Commodity classification is very crucial. Different classifications will result in significant differences in tax rates. For similar garments, if the details such as materials and styles are different, the tariff item numbers may be different, and so are the tax rates.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
When calculating the import tax rate, if it involves consumption tax, the formula will be more complex. For commodities subject to ad valorem consumption tax, the comprehensive tax rate calculation should take consumption tax into account.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
If an enterprise meets some policy conditions, it may also enjoy tax reduction and exemption preferences, such as the import of specific scientific research supplies. You can consult the local customs for specific details.
David LiYears of service：6Customer Rating：5.0
Senior customs declaration consultantConsult
For goods imported into some special supervision areas, there are differences in tax rate calculation compared with ordinary imports. For example, for goods in the bonded area, relevant regulations should be followed.