How China import duty, consumption tax and VAT are calculated
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.
Customs duty = CIF value × duty rate (MFN, temporary or preferential, whichever applies).
Dutiable value = CIF value + customs duty.
Consumption tax (消费税) applies only to excisable goods such as tobacco, alcohol, cosmetics, refined oil and motor vehicles.
Import VAT (增值税) is charged on the duty-paid value — 13% for most goods, 9% for certain categories — and can be credited against output VAT by a general taxpayer.
Results are an estimate for landed-cost planning. The amount assessed by China Customs on the
declaration date is the binding one.
Frequently asked questions about the China import duty calculator
How is import duty calculated in China?
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.
What is the difference between CIF, FOB and CFR for Chinese import duty?
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.
What taxes are payable on goods imported into China?
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.