Export duties are not included in the customs value.

Chapter IV Levy of Duties of Import and Export Goods

Regulations of the People's Republic of China on Import and Export Duties

Import and export goods listed as follows are exempted from customs duties

Export duties are in the form of export tariff rate, and temporary tariff rate may be applied to export goods within a specified period of time.

Customs duties of import and export goods may be levied by means of ad valorem, specific duties, or otherwise specified by the State.

The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.

3. goods for which export duties have been paid fail to be exported due to certain reasons, and an application has been filed for customs declaration back into the country.

In cases where the original import goods to be changed free of charge are not transported out of China or the original export goods are not transported into China, the customs shall levy customs duties on the original import and export goods in line with regulations.

In cases where after granting access to import and export goods, the customs discovers that duties are not levied or levied not in its entirety, it shall levy duties on the taxpayer within one year, starting from the day of duty payment or access being granted to goods.

Import duties will not be levied on export goods that are returned without changing state due to quality or specification problems within one year, starting from the day of exportation of the goods.

The related laws of the State Council shall be followed in reducing or exempting import and export goods of special regions, enterprises or of special uses from paying customs duties either temporarily or otherwise.

Export duties will not be levied on imported goods that are transported out of China without changing state due to quality or specification problems within one year, starting from the day of importation of the goods.

2. goods for which export duties have been paid are transported into the country without changing state due to quality or specification problems, and for which taxes of domestic links returned upon exportation have been paid

This includes the compurterisation of most customs work, such as the electronic transfer of information, import and export protocols using EDI (Electronic Data Interchange), e payment for taxes and duties, and e manifest for electronic information transfer.

Calculating formula of import duties is import duties customs value x import tariff rate

Segregation of duties

Duties Without Borders

Duties and qualifications

1410 Low duties

1420 High duties

1510 Low duties

1520 High duties

1710 Retaliatory duties

3420 Antidumping duties

3520 Countervailing duties

Segregation of banking duties

He neglected his duties.

In cases where the consignor, carrier or insurance company of the import and export goods offers to compensate free of charge for, or change goods that are the same with those which are found to have been damaged, short of the standard, inferior in quality or not conform with specifications, no customs duties are levied on them in the import and export.

taxes and duties due and

Regulation 14.2 (separation of duties)

1720 Urgency and safeguard duties

Duties of the Secretary General

Exemption from import and export duties and taxes in respect of particular belongings right to transfer earnings and savings from the State of employment to the State of origin or any other State imposition of taxes and avoidance of double taxation principle.

3. import duties and domestic taxes.

Ad valorem applies to import duties.

4130 Advance payment of customs duties

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Export Procedures