Importer's guide 2026

    China Import Duties & Customs Clearance

    How China import duties are calculated, who pays them, the clearance steps and documents you'll need — and the legal ways to keep your landed cost down.

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    Quick Answer

    China import duty equals your product's HS-code duty rate multiplied by the customs value of the shipment — usually the CIF value (goods, freight, and insurance), though the US uses FOB. On top of duty, most countries add import VAT or GST on the value plus duty. The buyer normally pays under FOB terms. Duty rates vary widely by product and country, so classify accurately and check your national tariff.

    Import duty & tax calculator

    Estimate duty and import VAT/GST on a CIF basis. Estimate only — the exact rate depends on your HS code and destination country.

    Tip: US importers usually pay duty only (no federal VAT); UK/EU/AU add import VAT/GST — set the VAT rate for your country.

    Customs value (CIF)$11,320
    Import duty$736
    Import VAT / GST$0
    Total import taxes
    $736
    Cost to clear
    $12,056
    Tax as % of goods
    7.4%
    Get a full landed-cost quote
    The formula

    How China import duties are calculated

    Five inputs decide what you actually pay at the border. Get each one right before the goods ship.

    Input
    What it is
    Why it matters
    HS code
    The 6–10 digit tariff classification of your product
    Determines the duty rate — get this wrong and you over- or under-pay
    Customs value
    Usually the CIF value: goods + international freight + insurance
    Some countries (e.g. the US) use FOB value instead
    Duty rate
    A percentage set by your country's tariff schedule per HS code
    Ranges widely — often 0% to ~25%, sometimes higher with trade remedies
    Import VAT / GST
    A consumption tax applied on customs value + duty
    Commonly ~0%, 5%, 10%, 15%, 17%, 20% or 21% depending on country
    Extra charges
    Anti-dumping, countervailing, or safeguard duties where they apply
    Product- and origin-specific; can add significant cost
    Worked example (illustrative)

    Say you import goods with a CIF customs value of $10,000 and a duty rate of 6.5%. Duty is 10,000 × 6.5% = $650. If your country then charges import VAT of 20%, it is applied to value + duty (10,000 + 650 = 10,650), so VAT = $2,130. Total taxes on entry ≈ $2,780, before any anti-dumping duties or broker fees. Rates and the value basis (CIF vs FOB) differ by country, so treat this as a method, not a quote.

    Who pays the duty?

    It comes down to the Incoterms in your contract. Under FOB, EXW, or CIF the buyer is the importer of record and pays duty, import VAT, and clearance in the destination country. Under DDP the seller covers it. Most managed sourcing runs on FOB, so the importer budgets and pays the duties at home. Our MOQ is $10,000 FOB, and we quote on that basis so you can plan the tax on top.

    • FOB / EXW / CIF — buyer pays duty and clears customs
    • DDP — seller pays duty and delivers cleared goods
    • The importer of record is legally liable for accuracy

    The clearance steps

    1. 1Get the documents ready. Commercial invoice, packing list, bill of lading or air waybill, and any certificate of origin or product-specific certificates.
    2. 2Classify and value the goods. Confirm the HS code and the customs value your country uses (CIF or FOB) before filing.
    3. 3File the customs entry. You or your customs broker submit the declaration to the border authority for the shipment.
    4. 4Pay duty and taxes. Duty plus import VAT/GST (and any extra duties) are assessed and must be paid to release the goods.
    5. 5Inspection and release. Customs may inspect or clear on paperwork; once satisfied, the cargo is released for delivery.

    Documents you'll need

    • Commercial invoice — describes the goods, value, and terms
    • Packing list — cartons, weights, and dimensions
    • Bill of lading (sea) or air waybill (air)
    • Certificate of origin — may unlock a lower duty rate
    • Product-specific certificates where the goods require them

    Legal ways to reduce duty

    • Classify under the correct — often lower — HS code
    • Claim a free trade agreement rate with a valid certificate of origin
    • Declare an accurate customs value, never inflated
    • Use Incoterms that keep freight and insurance costs clear
    • Consolidate shipments to reduce per-entry overhead

    Misdeclaring value or classification to cut duty is illegal and carries penalties — the honest routes above are the only ones worth using.

    Related: China sourcing agent · Pricing & commission · Industrial packaging from China · Sourcing agent vs trading company

    China import duties & customs clearance — FAQ

    Import duty is the duty rate for your product's HS code multiplied by the customs value of the shipment. Most countries base the customs value on CIF (goods plus international freight and insurance); a few, such as the United States, use FOB (goods only). On top of duty, most countries add import VAT or GST calculated on the customs value plus the duty. Anti-dumping or safeguard duties may also apply to specific products and origins.

    Plan your import with the duties built in

    Tell us your product and target quantity. We'll source verified factories, quote the true FOB price, and help you scope the HS code and documents so customs clearance is smooth. Response within 24 hours.

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