China import and export guide

• Customs authority: China Customs (the General Administration of Customs). It publishes the Customs Clearance Handbook (2025).
• Tariff: six rate categories: general, most-favoured-nation (MFN), agreement, preferential, tariff rate quota and provisional rates.
• Valuation: dutiable value is the CIF price. China Customs checks declared values against a valuation database.
• VAT: applies to the sale and importation of goods, calculated after tariffs and including the tariff amount.
• Special zones: special economic zones, open cities and foreign trade zones offer reduced or exempt duty.
• US-China tariffs: both countries have imposed additional tariffs on each other since 2018, and many remain.

Goods are declared to China Customs and classified under the Harmonized System. China Customs values them at the CIF price, which is the transaction price plus packing, freight, insurance and the seller's commission. It usually accepts the importer's price, but if the declared value is far out of line, officers estimate the value under Article 6 of the Administrative Regulation on Examination and Determination of the Dutiable Value of Imported and Exported Goods. For agricultural products, China Customs generally applies the highest price in its database.

The US Commercial Service points importers to the Customs Clearance Handbook (2025) published by China Customs. Use a licensed customs broker and check the current document requirements for your product.

• Customs duty. Imports from WTO members are assessed at the MFN rate. China may apply rates well below the published MFN rate for goods it considers necessary for critical industries, such as automotive, steel and chemicals.
• Additional tariffs. Since 2018 China has imposed additional tariffs on certain US goods in response to US Section 301 and Section 232 tariffs. In February to April 2025 it announced more measures on goods including automobiles, agricultural products and chemicals. A limited truce in mid-May 2025 reduced certain duties, but many tariffs remain. Exclusions exist, but are narrow.
• VAT. Charged on importation as well as on domestic sales, calculated after tariffs and including the tariff amount. Rebates of up to 17% (a full rebate) are available on certain exports. Exporters report long processing times and miscalculations.

Check the current tariff for your product and origin before you quote a price.

VAT rebates of up to a full rebate are available for certain exported goods, depending on the taxpayer classification and the product. The sources I used do not describe the export customs procedure. Check the requirements with China Customs and your forwarder.

1. Find the HS code and confirm the MFN rate and any additional tariff for your origin.
2. Work out the CIF value, including packing, freight, insurance and commission.
3. Check whether your goods are covered by a special zone or a tariff rate quota.
4. Use a customs broker and consult the Customs Clearance Handbook.
5. Keep the invoice and contract consistent with the declared value.

• Value challenges. China Customs compares declared values with its database. Prices out of line are re-estimated.
• Tariff changes. Additional tariffs between China and the US have changed repeatedly. Agree who bears changes.
• Rebate delays. Exporters report long processing times for VAT rebates.
• Fake documents. Forged certificates, invoices and origin proofs exist in every trade lane. Verify a certificate with the issuing body, and check the company before you pay.