The tax types involved in import agents mainly include customs duties and value-added taxes, and some commodities also need to pay consumption taxes.
Customs duties: The tax rate is determined by the HS code of the goods, and the tax rates of different categories are different. For example, the difference in customs duty rates between ordinary daily necessities and high-tech products is relatively large. The calculation formula is the customs duty dutiable price × the customs duty rate.
Value-added tax: The general tax rates are 13%, 9%, etc. Similarly, the tax calculation basis is the dutiable price plus the amount of customs duties, that is, (the customs duty dutiable price + the amount of customs duties) × the value-added tax rate.
Consumption tax: It is levied on specific consumer goods such as tobacco, alcohol, and cosmetics. The tax rate is determined according to the specific category by ad valorem, specific quantity, or compound tax calculation. For example, the ad valorem tax rate of cosmetics is 15%.
In addition, there may be surtaxes, including urban maintenance and construction tax, education surcharge, etc., and the tax calculation basis is the amounts of actually paid value-added tax and consumption tax.
Professional consultant answers
Emily LiuYears of service：10Customer Rating：5.0
Settlement and payment expertConsult
The tax types involved in import agents mainly include customs duties and value-added taxes, and some commodities also need to pay consumption taxes.
Customs duties: The tax rate is determined by the HS code of the goods, and the tax rates of different categories are different. For example, the difference in customs duty rates between ordinary daily necessities and high-tech products is relatively large. The calculation formula is the customs duty dutiable price × the customs duty rate.
Value-added tax: The general tax rates are 13%, 9%, etc. Similarly, the tax calculation basis is the dutiable price plus the amount of customs duties, that is, (the customs duty dutiable price + the amount of customs duties) × the value-added tax rate.
Consumption tax: It is levied on specific consumer goods such as tobacco, alcohol, and cosmetics. The tax rate is determined according to the specific category by ad valorem, specific quantity, or compound tax calculation. For example, the ad valorem tax rate of cosmetics is 15%.
In addition, there may be surtaxes, including urban maintenance and construction tax, education surcharge, etc., and the tax calculation basis is the amounts of actually paid value-added tax and consumption tax.
Sarah ZhangYears of service：8Customer Rating：5.0
Document expertConsult
Besides the above, if the imported goods are involved in anti-dumping, anti-dumping duties also need to be paid. This tax is set to resist the import of dumped goods and protect domestic industries, and the tax rate is implemented according to the regulations.
William YangYears of service：5Customer Rating：5.0
International logistics consultantConsult
Don't forget that ship tonnage tax may also be involved. If an international voyage ship enters a domestic port, this tax needs to be paid, and different tax rates are applicable according to the net tonnage of the ship and the length of stay.
Andrew HuangYears of service：7Customer Rating：5.0
Supply chain optimization expertConsult
There may be some local surtaxes and fees in the import process. For example, some places will levy local education surcharges on specific industries or products, and the tax rate is usually not high, and it is calculated based on the amounts of actually paid value-added tax and consumption tax.
Jennifer WangYears of service：4Customer Rating：5.0
Market development consultantConsult
For importing products such as raw logs, there may be resource taxes in the import process, which mainly depend on the specific categories of the imported goods, and the tax rate is determined according to the resource categories.
Amanda YangYears of service：3Customer Rating：5.0
Cost control consultantConsult
If the imported products are endangered animals, plants and their products, endangered species import and export management fees may need to be paid, and the fee standards are implemented according to the relevant regulations.
James LiuYears of service：10Customer Rating：5.0
Foreign trade tax refund consultantConsult
Sometimes special customs duties may be encountered, such as retaliatory customs duties, etc. However, these generally only occur in special trade situations and are adjusted by the state according to relevant policies.
Joseph ZhouYears of service：10Customer Rating：5.0
Senior foreign trade managerConsult
If specific mineral products are imported, import mineral product resource taxes may be involved, which specifically depend on the types of mineral products and relevant regulations.
Elizabeth LiYears of service：3Customer Rating：5.0
Compliance and risk managerConsult
Import agents may occasionally involve cultural undertakings construction fees. For example, when importing products related to advertising services, 3% of the billed sales amount of advertising services is paid.
Michelle ChenYears of service：3Customer Rating：5.0
Business coordination consultantConsult
If the imported products are used mechanical and electrical products, inspection and quarantine fees may be involved in some cases, and the specific standards of these fees are according to the relevant inspection and quarantine regulations.