What Taxes Does China Customs Collect?

Contributed by Ms. Zhao Jing, Hylands Law Firm. For more posts about China Customs Affairs, please click here.

China Customs collects and calculate taxes on import and export goods, as well as inbound and outbound articles.

Goods refer to items imported or exported by companies, while articles refer to baggage carried by travelers entering or leaving China, or personal postal articles for personal use.

Table of Contents

1. Taxes on Goods

(1) Import and Export Duties

These are duties levied on import and export goods. However, most exports are not subject to such duties.

Import duties include ordinary duties, as well as anti-dumping duties, countervailing duties, tariffs on warranty measures, and retaliatory duties on certain goods.