Whether duty is levied on re-export trade imports depends on the specific situation. Generally, if the goods of re-export trade do not enter the domestic customs territory and are only transshipped in the country, usually there is no need to pay import tariffs, value-added tax on the import link, consumption tax, etc. Because the goods are not actually consumed and circulated in the country.
However, if the goods enter the domestic customs territory for storage, processing, etc., relevant taxes and fees may be involved. For example, if they enter special supervision areas such as bonded areas, if they meet the relevant regulations, they can enjoy the bonded policy and no duty will be levied temporarily; if the goods enter the domestic market for sale from special supervision areas, they need to pay tariffs, value-added tax, etc. according to the regulations. Tariffs are determined based on the tariff classification of the goods, the dutiable value, etc. to determine the tax rate and the amount of tax payable. Value-added tax is generally calculated and levied based on the applicable tax rate of the goods and the composite assessable price. In short, the key lies in whether the goods enter the domestic customs territory and their subsequent uses.
Professional consultant answers
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
Whether duty is levied on re-export trade imports depends on the specific situation. Generally, if the goods of re-export trade do not enter the domestic customs territory and are only transshipped in the country, usually there is no need to pay import tariffs, value-added tax on the import link, consumption tax, etc. Because the goods are not actually consumed and circulated in the country.
However, if the goods enter the domestic customs territory for storage, processing, etc., relevant taxes and fees may be involved. For example, if they enter special supervision areas such as bonded areas, if they meet the relevant regulations, they can enjoy the bonded policy and no duty will be levied temporarily; if the goods enter the domestic market for sale from special supervision areas, they need to pay tariffs, value-added tax, etc. according to the regulations. Tariffs are determined based on the tariff classification of the goods, the dutiable value, etc. to determine the tax rate and the amount of tax payable. Value-added tax is generally calculated and levied based on the applicable tax rate of the goods and the composite assessable price. In short, the key lies in whether the goods enter the domestic customs territory and their subsequent uses.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
If the goods of re-export trade imports do not enter the domestic customs territory, basically there is no need to consider the issue of duty levy. But once they enter the country for processing or the like, it is very likely that taxes will need to be paid, so it is necessary to pay attention to the flow direction of the goods during business operations.
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
Usually, if the goods in re-export trade are not actually imported and consumed in the country, no import tax will be levied. However, if there are some additional operations in the country, such as simple packaging, etc., it depends on the specific regulations and maybe taxes will need to be paid.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
Whether duty is levied on re-export trade imports is related to the staying state of the goods. If it is just a short transit without staying, generally no duty is levied; if it stays and the use is changed, taxes and fees may be generated.
Robert ChenYears of service：6Customer Rating：5.0
Customer service consultantConsult
If the goods of re-export trade imports have always been in the international transportation state and have not entered the scope of the domestic customs territory, then it is highly likely that no duty will be levied. But if they enter a specific area for processing, whether duty is levied will be judged according to the area policy.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
For re-export trade imports, the main concern is whether the goods have entered the domestic customs territory consumption field. If not, the possibility of duty levy is small; if they enter, taxes will need to be paid according to the regulations for imported goods.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
Generally speaking, as long as the goods are not used after entering the domestic customs territory, the re-export trade imports will not generate the usual import taxes and fees. But if they enter the country to do something else, it depends on the situation to pay taxes.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
For re-export trade imports, if the goods are just passing through the domestic port for transshipment and do not involve duty levy. If they enter the country to carry out some commercial activities, they may need to pay taxes according to the regulations.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
For re-export trade imports, if the goods do not enter the domestic customs territory consumption link, usually no duty is levied. Once they enter the domestic customs territory for other purposes, they need to pay taxes according to the relevant tax laws.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
Whether duty is levied on re-export trade imports depends on the flow direction and use of the goods. If it is just a pure transit, no duty is levied; if it enters the domestic customs territory and the use is changed, it is highly likely that taxes will need to be paid.