Clothing import tariff rates, imported goods tariff rate table

Import duties on men's and women's clothing.

In between, in addition to import duties.

It is also necessary to pay 17% value-added tax, and the base of customs tax calculation is: value of goods + freight and insurance premiums, on this basis, the import duty is calculated first, and then the import duty amount is added to the tariff base;

VAT is calculated using the added numbers as the base. Calculation: *17% VAT rate.

This year, China will further reduce import tariffs on some consumer goods;

The average tax rate has been reduced from , covering food, health products, medicines, and daily chemicals.

Consumer goods such as clothing, shoes and hats, household equipment, culture and entertainment, and daily necessities involve a total of 187 goods, and the average tax rate has been reduced from 187 items.

The characteristics of the tax reduction on consumer goods:

First, the scope of tax reduction is relatively large, involving 1,449 taxes.

item, covering the tax item of daily consumer goods.

more than 70% of the total;

Second, the tax reduction is larger, and the average tax rate of consumer goods involved in the tax reduction has been reduced from the average rate to the average reduction, of which the tax reduction rate of pharmaceutical and health goods is as high;

Third, the implementation of the tariff reduction is more direct, the first four tariff cuts for daily consumer goods were implemented by setting and adjusting the "provisional import tax rate", and the current tariff reduction was implemented by directly reducing the "most-favored-nation tax rate".

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.

Legal analysis: in addition to the import tax, the VAT of 17% must be paid, and the base of the customs tax calculation is: the value of the goods + freight and insurance, on which the import tariff is calculated first, and then the import tariff is added to the tariff base; VAT is calculated using the added numbers as the base.

Calculation: *17% VAT rate.

Legal basis: According to Article 55 of the Customs Law of the People's Republic of China, the customs shall review and determine the duty-paid ** of imported and exported goods on the basis of the transaction of the goods**.

When the transaction cannot be determined, the tax payment shall be assessed by the customs in accordance with the law. Duty-paid of imported goods**Including the price of the goods, the transportation of the goods before they arrive at the place of entry within the territory of the People's Republic of China and their related expenses and insurance premiums; The dutiable value of export goods** includes the price of the goods, the transportation of the goods to the place of export and loading and related expenses and insurance premiums, but the amount of export duties included therein shall be deducted. The duty-paid amount of inbound and outbound goods** shall be determined by the Customs in accordance with the law.

In addition to the import tax, the VAT of 17% must be paid, and the base of the customs tax is: the value of the goods + freight and insurance, on which the import duty is calculated first, and then the import duty is added to the tariff base; The number of laughs is used as the base for calculating VAT. Calculation method:

17% value-added tax rate.

Tax identification number

Item categoryScope

Tax rate

Food, beverages, medicinesFood: including dairy products, sugar products, condiments, ginseng, Korean ginseng, red ginseng, milk powder and other health products, supplements, etc.;

Beverages: including mineral water, soft drinks, coffee, tea, and other non-alcoholic beverages.

Medicines: including Chinese herbal liquor, etc.

The state stipulates that the import value-added tax is levied at a reduced rate of 3% for imported drugsNote.

Wine

Including beer, wine (champagne), rice wine, fruit wine, sake, rice wine, brandy, whiskey, vodka, rum, gin, liquor, health wine, cocktails, liqueurs, tequila, cordill, plum wine and other alcoholic beverages made by fermentation or preparation of starch or sugar substances such as grains and fruits.

Smoke

Including cigarettes, cigars, reconstituted tobacco, homogenized tobacco, other tobacco and tobacco substitute products, tobacco, pipe tobacco, hookah, tobacco powder, etc.

Textiles and their finished productsClothing: including outerwear, outerwear, underwear, shirts, T-shirts, other clothing, etc.;

Accessories: including hats, silk scarves, bandanas, scarves, ties, belts, gloves, socks, handkerchiefs, etc.;

Home textiles: including blankets, quilts, pillows, bedspreads, sleeping bags, curtains, etc.;

Others: including towels, bath towels, tablecloths, curtains, carpets, etc.

Leather clothing and accessoriesIncluding a wide range of leather clothing and leather accessories.

Bags and shoesBoxes: including boxes of various materials;

Shoulder bags, backpacks, and bags: including shoulder bags, backpacks, and bags of various materials;

Wallets and key cases: including wallets, key cases, and card cases of various materials.

Hello, I am happy to serve you and give you the following answers: The export tax rebate rate refers to the export enterprise when declaring the export tax rebate, according to the type of export products, in accordance with the tax rate stipulated by the state, from the export products to form an export tax rebate. The export tax rebate rate for exported clothing is generally 13%, but it will also vary according to different product types.

Export garment enterprises may encounter some problems when declaring export tax rebates, mainly the following points: 1When exporting garment enterprises to declare export tax rebates, the materials that need to be prepared are incomplete, resulting in the failure of the declaration.

2.When exporting garment enterprises to declare export tax rebates, the declared materials do not meet the national regulations, resulting in the failure of the declaration. 3.

When exporting garment enterprises to declare imitation hail out of the vertical mouth tax rebate, the declared tax rate is incorrect, resulting in the failure of the declaration. The steps to solve these problems are as follows:1

Understand national regulations: When applying for export tax rebates, export garment enterprises should have a detailed understanding of the relevant national regulations on export tax rebates to ensure compliance with national regulations. 2.

Prepare sail materials: export garment enterprises should prepare all necessary materials when applying for export tax rebates to ensure the smooth passage of the declaration. 3.

Check the tax rate: When applying for export tax rebates, export garment enterprises should check the tax rate of export products to ensure accuracy. In short, when applying for export tax rebates, export garment enterprises need to understand in detail the country's regulations on export tax rebates, prepare all necessary materials, and check the tax rates of export products to ensure that the declaration is successfully passed.