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Value Added Tax on imported goods
Products imported into China are subject to VAT and tax rates are the same as those applied to products sold in the domestic market (ie, 17 percent and 13 percent jr duty free for some products). jr duty free VAT is payable at the time of customs clearance.
Consumption Tax for Imported Goods Taxable items include luxury items such as watches high end products derived from non-renewable oil and diesel, and consumer products such as high-energy automobiles and motorcycles.
The import IC is obtained either on an ad valorem basis or based on the amount, with tax rates and varying amounts greatly. The IC must be paid within 15 days from the date that Customs issues the invoice for payment of import IC.
Customs Duties Customs Duties are the rights of import and export, with a total of 8,238 taxable items, according to the Plan of Implementation of the Customs Tariff of China 2013 ("2013 Rate Plan"). Customs duties are calculated either on an ad valorem basis or based on the amount. jr duty free
Tariff rate most favored nation (MFN); Tariff conventional type; special preferential tariff rates; jr duty free The general tariff jr duty free rates; Activity rates of the tariff quota (CA), and temporary duty rates
The type MFN MFN import tariffs are most commonly adopted. They are significantly lower than the overall rates that apply to non-MFN countries. Apply to the following products:
The goods imported to China from the member countries of the WTO; Goods from countries or territories that have concluded jr duty free bilateral trade agreements containing provisions on MFN with China, and Products that originated in China.
Type Conventional Conventional jr duty free tariff rates applicable to imported goods originating in countries or territories that have entered into regional trade agreements containing provisions on preferential duty rates with China. Under the "2013 Fee Plan": jr duty free
1,875 imported products originating in South Korea, India, Sri Lanka, Bangladesh and Laos adopted the conventional types of trade agreement. Certain products of members of the Association of Southeast Asian Nations (ASEAN), Chile, Pakistan, New Zealand, Singapore, Peru and Costa Rica are subject to treaty rights under the relevant treaties of free trade. Some imports jr duty free from Hong Kong, Macao and Taiwan enjoy duty-free policies.
Special rates Special Preferential Tariff Preferential tariff rates apply to goods imported from countries or territories with the trade agreements contain special provisions of preferential araneles with China. Usually they are lower than MFN rates and conventional types.
Under the 2013 Rate Plan, special preferential tariff rates apply to goods originating in 40 less developed countries, as classified by the United Nations. These countries include Ethiopia, Rwanda and Afghanistan.
Updated TLC Chinese In recent jr duty free years, China has been actively pursuing free trade agreements with various economic partners. So far, China has 16 FTA partners comprising 28 economies, including 10 agreements have been signed, and 8 agreements are negotiated. The free trade area is the China-ASEAN zone world's largest free trade area in terms of the larger population and the third in terms of nominal GDP.
China-ASEAN FTA China-Pakistan TLC TLC China-New Zealand-Singapore FTA China China-Chile FTA China-Peru FTA China-Costa Rica FTA Strengthened Economic Partnership Agreement between the Mainland and Hong Kong and Closer Economic Partnership Agreement between mainland China and Macau Marco Strait jr duty free Economic Cooperation Agreement
Tariff Quota Tas