China Customs assesses import duty on the CIF value — the price of the goods plus international freight plus insurance. The calculator takes your unit price and quantity, converts the value into CNY using the published exchange rate for the currency you select, and applies the duty rate that matches the HS code and the origin country.
Results are an estimate for landed-cost planning. The amount assessed by China Customs on the declaration date is the binding one.
China Customs assesses duty on the CIF value — the goods value plus international freight plus insurance. Customs duty equals CIF value multiplied by the applicable duty rate. Consumption tax, where the goods are excisable, is calculated on the duty-paid value using the statutory formula for the category, and import VAT is then applied to the duty-paid value plus consumption tax.
China assesses import duty on the CIF value. Under FOB terms the buyer must add the actual freight and insurance cost to reach the CIF value; under CFR terms only insurance needs to be added; under CIF the invoice value already includes both.
Three charges can arise: customs duty (import tariff at the MFN, temporary or preferential rate), consumption tax (消费税) for excisable goods, and import VAT (增值税) — 13% for most goods and 9% for certain categories. Import VAT paid at customs can be credited against output VAT by a general taxpayer.