Import duty and VAT in China: how to estimate the landed cost

Published February 28, 2026 · 3 min read

How import duty and 13% VAT stack up on shipments into China, with a worked landed-cost example.

The customs value

Duty is usually charged on the customs value of the goods, which in many countries includes the price paid plus shipping and insurance to the border. Some countries use the value at the point of export instead, so check the valuation basis that applies in China.

Worked example

Here is the calculation with sample figures. Change any number in the China Import Duty Calculator to run your own.

Duty rates depend on the product code

Every product has a tariff classification code, and the duty rate is set per code. Two similar products can carry very different rates. Trade agreements, quotas and anti-dumping measures can change the rate again, so the 5% used in the example below is only an illustration.

VAT is charged on top of duty

Import VAT in China is normally charged on the customs value plus the duty, which means you pay tax on the duty itself. Registered businesses can often reclaim import VAT as input tax, but the duty is a real cost.

Quick reference at 13%

Common amounts in China, worked both ways: adding tax to a net price, and extracting it from a price that already includes tax.

How China compares

Standard rates on file for other countries. A difference of a few points matters most on high-value purchases and on cross-border sales.

Using the calculator step by step

1. Open the China Import Duty Calculator.
2. Type your figures into the numbered lines. Results update as you type.
3. Check the rate field. It starts at 13%; change it if a reduced rate, local surcharge or exemption applies to you.
4. Read the result on the receipt panel, and use the formula shown under it if you need to explain the figure to a client or colleague.

Key terms

Zero rate

A rate of 0% on a taxable supply. Unlike an exemption, the seller can usually still reclaim tax on costs.

Tax credit

An amount subtracted directly from the tax bill, worth its full face value.

Standard rate

The rate that applies to most goods and services unless a specific reduced rate, zero rate or exemption applies.

Effective rate

Total tax divided by total income, the average rate you actually pay.

Net amount

The amount before tax is added. On an invoice it is the figure the tax is calculated on.

Common mistakes to avoid

• Using the product price alone and ignoring shipping in the customs value.
• Assuming the duty rate of a similar product applies to yours.
• Forgetting broker and handling fees when pricing imported stock.

Frequently asked questions

This article is general information for planning, not tax advice. Rates and rules change; confirm with your tax authority or a qualified adviser.