What are the import tariff rates and what are the import tariff rates?

Import duties are customs duties imposed by a country's customs on imported goods and articles. Countries no longer use transit duties, and export taxes are rarely used. The so-called tariffs mainly refer to import duties.

Import VAT = (Duty Paid** + Customs Duty) (1 - Consumption Tax Rate) VAT rate.

Import duties are subject to ordinary and preferential rates. Imported goods originating in countries or regions that have not concluded a reciprocal agreement with the People's Republic of China shall be taxed at the ordinary rate; Imported goods originating in countries or regions that have concluded reciprocal tariff agreements with the People's Republic of China shall be taxed at preferential rates.

Imported goods that are taxed at the ordinary rate as stipulated in the preceding paragraph may be taxed at a preferential rate with special approval from the Customs Tariff Commission. Where any country or region imposes discriminatory tariffs or gives other discriminatory treatment to its imports of goods originating in the People's Republic of China, the Customs may impose special tariffs on the imported goods originating in that country or region. The types of goods subject to special tariffs, tax rates, and the time of commencement and suspension of levy shall be decided by the Customs Tariff Commission and promulgated for implementation.

After China's accession to the WTO, in order to fulfill the relevant obligations undertaken by China in the negotiations on tariff concessions on China's accession to the WTO and enjoy the rights due to WTO members, since January 1, 2002, China's import tariff has four columns: most-favored-nation tax rate, treaty tax rate, preferential tax rate and ordinary tax rate.

1) The MFN tariff rate is applicable to imported goods originating from the world** organization member countries or regions to which the MFN treatment clause is jointly applied with China; or goods originating from countries or regions that have signed bilateral agreements with China that have mutually accorded MFN terms; and imported goods originating in the territory of our country.

2) The agreed tax rate is applicable to the import of goods originating from the relevant parties to the regional ** agreement containing preferential tariff clauses to which China is a party. The treaty rates are currently applied to 739 tariff lines originating in the three Bangkok Agreement members of the three Bangkok Agreement countries of South Korea, Sri Lanka and Bangladesh (i.e., the Bangkok Agreement rates are applied).

3) The preferential tax rate is applicable to imported goods originating from countries or regions that have signed special preferential tariff agreements with China. Preferential tariffs are currently applied to imports of goods originating in Bangladesh under 18 tariff lines (i.e., the Bangkok Agreement is subject to preferential tariffs).

4) The ordinary tax rate applies to imported goods originating in countries or regions other than those mentioned above. Imported goods subject to the ordinary rate may be subject to the MFN rate with special approval from the Customs Tariff Commission.

The list of countries or regions applying the MFN tariff, treaty tariff rate and preferential tariff rate shall be decided by the Customs Tariff Commission.

There are two types of customs tariffs: single-entry tariffs and double-entry tariffs, and most countries implement double-entry tariffs.

Tariff rates are divided into MFN and ordinary rates, ranging from 4% to 80%. According to the new "Tariff Regulations", the statutory tax rates of China's import tariffs include the most-favored-nation tax rate, the treaty tax rate, the preferential tax rate and the ordinary tax rate.

Article 1 of the Measures for the Implementation of the Pilot Project of Replacing Business Tax with Value-Added Tax.

Units and individuals that sell services, intangible assets or immovable property within the territory of the People's Republic of China (hereinafter referred to as "Territory") (hereinafter referred to as "taxable acts") are VAT payers and shall pay VAT in accordance with these Measures, but not business tax.

"Units" refers to enterprises, administrative units, public institutions, military units, social organizations, and other units.

"Individual" refers to individual businesses and other individuals.

Article 15. VAT rate:

1) In the event of taxable behavior of a taxpayer, the tax rate shall be 6 except for the provisions of subparagraphs (2), (3) and (4) of this Article.

2) Provide transportation, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, tax rate of 11%.

3) Provision of tangible movable property leasing services, with a tax rate of 17%.

4) The tax rate for cross-border taxable activities of domestic entities and individuals shall be zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.

Article 16. The VAT levy rate is 3%, unless otherwise stipulated by the Ministry of Finance and the State Administration of Taxation.

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

The tariff rate of imported goods needs to be determined according to the type of imported goods, and goods from countries that have not signed a reciprocal agreement with China cannot enjoy the relevant preferential tariff policies. The types of import tariff rates include most-favored-nation rates, preferential rates, treaty rates, ordinary rates, and more.

1. What is the tariff rate of imported goods?

The tariff rate of imported goods is taxed according to the type of goods imported. The average tariff rate for clothing, shoes, hats, sports and fitness products, etc., while the average tax rate for household appliances such as washing machines and refrigerators is 8%. China's import tariffs are set at ordinary tax rates and preferential tax rates, and countries that have not signed a reciprocal agreement with China are subject to ordinary tax rates.

1.Food Import Duty 10%--35%: Import Duty Amount = CIF ** Import Duty Rate.

2.Food import VAT 17%: VAT tax amount = (CIF price + import duty amount + consumption tax amount) VAT rate (depending on the actual product, some products are 13% such as honey).

3.Consumption tax 10%: Consumption tax amount = ((CIF + customs duty) 1 - Consumption tax rate) x Consumption tax rate (depending on the actual product, some products are subject to consumption tax such as red wine.)

2. What are the types of import tariff rates?

Reminder, the types of import tariff rates are: MFN rate, preferential rate, treaty rate, ordinary rate, provisional rate, tariff quota rate, and sliding rate.

1) MFN tax rate (keyword ="Most favorable")

The following imported goods are taxed at the most-favoured-nation rate:

1 Country of origin = China is a member of the world** organization to which the MFN clause applies.

2 Country of origin = country with which China has signed a bilateral** agreement containing reciprocal MFN treatment.

3 Country of origin = China.

2) Preferential tax rate (keyword ="Special offers")

Country of origin = countries that have signed an agreement with China with ** with special tariff preference clauses.

3) Treaty tax rate (keyword ="Offers")

Country of origin = countries that have signed a regional** agreement with China with preferential tariff provisions.

4) Ordinary tax rate.

The following two cases are taxed at the ordinary rate:

1 Country of origin = a member of the world** organization that does not jointly apply the MFN clause with China, and a country that has not concluded an agreement with China on mutual MFN treatment, preferential tariff clauses**, and special tariff preferential clauses** (three non-countries).

2 Goods of unknown origin.

3. What is import duty?

Explain the definitions of various tariffs in the simplest unofficial language.

1.Import VAT.

It is a very commonly used tax rate, basically all goods will have, as long as you check the HS code in the import value-added tax, it must be paid, it is clearer.

2.Import Ordinary Tariffs.

It is said that it is an ordinary tariff, but in fact it is rarely used in this ordinary tariff, and when you check the parameter table of the General Administration of Customs on the country, there will be a l h to express whether it is an ordinary tariff or the most favored nation tariff.