hs code for lcd monitors made in china

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Oct14201618.5 5 WIRE RESISTIVE TOUCH SCREEN FOR COMPUTER, FOR 18.5 LCD MONITOR [ INPUT OUTPUT DEVICE] KTT-185W5N1ChinaBombay Air CargoSET2558,5272,341

Oct14201621.5 5 WIRE RESISTIVE TOUCH SCREEN FOR COMPUTER, FOR 21.5 LCD MONITOR [ INPUT OUTPUT DEVICE] KTT-215W5S1ChinaBombay Air CargoSET40125,9343,148

Jul162016KI 801-16 8 PC TABLET CPU INTEL BAY TRAIL 3735G ,QUAD CORE LCD SCREEN 8 IPS SCREEN 1280x800 PIXELS RAM 1 GB DDR STORChinaNhava Sheva SeaPCS50207,4534,149

Apr222016EW315A1010 INDUSTRIAL MONITOR TFT LCD 15.6RESISTIVE TOUCH SCREEN FRONT USB-INPUT VGA/DVI-24VDC-INDUSTRIAL MONITOR&PANELItalyBanglore Air CargoNOS136,15736,157

Feb232016N8000-8865 OPS SBC (CORE i5 IVY BRIDGE HDD)-SINGLE BOARD COMPUTER WITH INTEL PROCESSOR FOR NEC LARGE SCREEN LCD DISPLAYSChinaDelhi Air CargoNOS1146,707146,707

Feb192016K-1701 7 PC TABLET CPU INTEL BAY TRAIL 3735G ,QUAD CORE LCD SCREEN 7 IPS SCREEN 1024x600 PIXEL RAM 1 GB DDR STORAGE 1ChinaNhava Sheva SeaPCS8002,602,9033,254

Jan272016N8000-8865 OPS SBC (CORE i5 IVY BRIDGE HDD)-SINGLE BOARD COMPUTER WITH INTEL PROCESSOR FOR NEC LARGE SCREEN LCD DISPLAYSJapanDelhi Air CargoNOS1141,760141,760

Dec152015K-I701-7 PC TABLET-CPU INTEL BAY TRAIL 3735G,QUAD CORE LCD SCREEN 7 IPS SCREEN,1024*600 PIXELS RAM 1GB DDR STORAGE 16ChinaBombay Air CargoPCS79278,4393,525

Nov232015K-I701-7 PC TABLET-CPU INTEL BAY TRAIL 3735G,QUAD CORE LCD SCREEN 7 IPS SCREEN,1024*600 PIXELS RAM 1GB DDR STORAGE 16ChinaBombay Air CargoPCS96320,6053,340

Oct152015K-I701-7 PC TABLET-CPU INTEL BAY TRAIL 3735G,QUAD CORE LCD SCREEN 7 IPS SCREEN,1024*600 PIXELS RAM 1GB DDR STORAGE 16ChinaBombay Air CargoPCS1560,5744,038

Nov222016DM-F24A/PC-R10 24 250 CD/M FHD LCD MONITOR ALUMINIUM FRON PANEL BLACK COLOR WI/USB PROJECTED CAPACITIVE TOUCH SCREEN 3TaiwanBombay Air CargoPCS151,99351,993

Nov2120162200221 - D10 LCD DISPLAY/TOUCH SCREEN (PARTS FOR D10 HEMOGLOBIN TESTINGSYSTEM) - FOR CAPTIVE CONSUMPTIONFranceDelhi Air CargoNOS112,90312,903

Nov172016TOUCH SCREEN LCD DISPLAY WITH INTERNAL FRAME EF10TFT-S11376 ITEM NO. 81391(PART FOR CHECK WEIGHER)(FOR CAPTIVE CONSUMPTIItalyDelhi Air CargoNOS50380,0637,601

Oct29201610.1 MULTIREADER SCREENS 10.1WXGA COLOUR HD LCD OFFICE INFORMATION DISPLAY 1280 X 800 SCREEN RESOLUTIONChinaDelhi Air CargoPCS40955,15723,879

02/Jan/201985371019Touch control panel , voltage 12-30V , with built-in temperature sensor , with time display , LCD display , alarm function , lighting control device , air conditioner speaker, HDL manufacturers. 100% newChinaPiece/Pcs34.001,360.0040.00

The merchandise under consideration is referred to as Touchscreen LCM Display Monitor Modules, PNs E205048, E186819, E205247, E187005, and E846974. The subject Touchscreen Display Monitors are described as LCD displays of varying screen sizes, each having a capacitive touch overlay, but are not imported with an attached bezel. Based on the information provided, the fully functional Touchscreen LCM Display Monitor Modules are principally used with automatic data processing (ADP) machines, such as the Elo X-Series Computer Module.

In your request you suggest that the subject Touchscreen Display Monitors are classified in subheading 8528.52.0000, Harmonized Tariff Schedule of the United States (HTSUS), as monitors, not incorporating television reception apparatus, and being capable of directly connecting to and designed for use with an ADP machine of heading 8471.  However, in their entirety, these touchscreen monitors are more specifically provided for elsewhere in the tariff.  Therefore, classification in subheading 8528.52.0000, HTSUS, is not applicable.

The General Rules of Interpretation (GRIs) to the HTSUS govern the classification of goods in the tariff schedule. GRI-1 states, in pertinent part, that "for legal purposes, classification shall be determined according to the terms of the headings and any relative section or chapter notes . . . ." And although not dispositive, the Explanatory Notes (ENs) to the Harmonized Commodity Description and Coding System represent the official interpretation of the tariff at the international level and facilitate classification under the HTSUS by offering guidance in understanding the scope of the headings and the GRIs.

As stated, the subject Touchscreen LCM Display Monitor Modules are designed to connect directly to an ADP machine for the purpose of performing input and output functions in an ADP system. The ENs describe an ADP system as consisting of a central processing unit, an input unit, and an output unit and states that an input unit and output unit can be combined into one single unit within the system.

We would note that in order to be classified in heading 8471, the merchandise must meet the terms of a unit of an ADP system as specified in Legal Note 5(C) of Chapter 84, HTSUS. In this regard, Note 5(C) to Chapter 84 defines the term “data processing units” for purposes of heading 8471 as follows:

Further to meeting the conditions of Note 5(C), the unit must not be excluded from any of the conditions provided for in Note 5(D) and Note 5(E) of Chapter 84, HTSUS. While monitors and projectors are excluded from classification in heading 8471, the subject Touchscreen LCM Display Monitor Modules are not merely a display monitor, but instead meet the conditions set forth in the legal notes for ADP systems by comprising two of the three components within the system, namely the input and the output. As the touchscreen and the LCD panel are permanently combined into a single unit, and the display unit is principally used within an ADP system for the purpose of performing a data processing function, the subject Touchscreen Display Monitors will be classified by name and in accordance with GRI-1 as a combined input output unit for ADP.

The applicable subheading for the Touchscreen LCM Display Monitor Modules, PNs E205048, E186819, E205247, E187005, and E846974 will be 8471.60.1050, HTSUS, which provides for “Automatic data processing machines and units thereof; Input or output units, whether or not containing storage units in the same housing: Combined input/output units: Other.” The general rate of duty will be Free.

Effective July 6, 2018, the Office of the United States Trade Representative (USTR) imposed an additional tariff on certain products of China classified in the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(b), HTSUS. The USTR imposed additional tariffs, effective August 23, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(d), HTSUS. Subsequently, the USTR imposed further tariffs, effective September 24, 2018, on products classified under the subheadings enumerated in Section XXII, Chapter 99, Subchapter III U.S. Note 20(f) and U.S. Note 20(g), HTSUS. For additional information, please see the relevant Federal Register notices dated June 20, 2018 (83 F.R. 28710), August 16, 2018 (83 F.R. 40823), and September 21, 2018 (83 F.R. 47974). Products of China that are provided for in subheading 9903.88.01, 9903.88.02, 9903.88.03, or 9903.88.04 and classified in one of the subheadings enumerated in U.S. Note 20(b), U.S. Note 20(d), U.S. Note 20(f) or U.S. Note 20(g) to subchapter III shall continue to be subject to antidumping, countervailing, or other duties, fees and charges that apply to such products, as well as to those imposed by the aforementioned Chapter 99 subheadings.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on the World Wide Web at https://hts.usitc.gov/current.

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Approximately 90 percent of all LCD modules are manufactured in mainland China. The remaining 10 percent are manufactured primarily between Japan and Taiwan, and some in Korea. China’s clear stronghold in manufacturing, coupled with its large volume of imports to the U.S., mean these tariffs will definitely impact the industry.

China uses joint venture requirements, foreign investment restrictions, and administrative review and licensing processes to require or pressure technology transfer from U.S. companies.

China conducts and supports cyber intrusions into U.S. commercial computer networks to gain unauthorized access to commercially valuable business information.

Unfortunately, while the USTR works to rectify inequities in these unfair practices, many American manufacturers will have to pay higher prices for their components. That works its way up the supply chain and can ultimately lead to higher prices for American consumers.

The USITC (Office of Tariff Affairs and Trade Agreements) is responsible for publishing the Harmonized Tariff Schedule of the United States Annotated (HTSA). The HTSA provides the applicable tariff rates and statistical categories for all merchandise imported into the United States; it is based on the international Harmonized System, the global system of nomenclature that is used to describe most world trade in goods. Although the USITC publishes and maintains the HTSA in its various forms, Customs and Border Protection is the only agency that can provide legally binding advice or rulings on classification of imports.

Many people are asking about using alternate HTC codes with lower burden implications. Unfortunately, these codes are abundant and complicated. There should be exactly one code that properly categorizes your product.

When a display is designed and built for a single application, it may be more appropriate to use a harmonized tariff code for the end-product instead of the display component. An LCD in a cellphone is a good example of this.

A popular way to do this is to reevaluate your current HTC codes and make sure they’re correct. This can be done with in-house council or the use of a consultant specializing in this area of the government. Ultimately, however, you need get a ruling from the government to be certain you are using the correct code.

Finding a tariff code by perusing the USTR HTC tariff code list can be overwhelming and risky. If the code is chosen incorrectly, it can lead to fines and penalties from the USTR.

Some companies are searching for key suppliers outside of the China region and working towards qualifications of those factories. Others are exploring having key components of the purchased assembly outsourced outside of China so it still satisfies the correct definition of Country of Origin. Again, violating these definitions can lead to costly fines and penalties.

I read your publication about the current Chinese export-import tarriff system with interest.However,I am short in getting answer for my immediate question.Perhaps you could help me,I hope

we are exporting weekly goods to Shenzhen district, but in last months it happens that a lot of containers have been stopped to Customs since Customs agents request specific declaration on the amount od Insurance Premium. For us it’s extremely difficult to declare this amount for each invoice since we pay a yearly premium.

The exporter has the right adjust the prices of products. Customs does however check and asks for explanation of the adjustment. This is done to understand the reason for the change and to avoid human error.

I am looking at setting up a repair centre in Guangzhou to repair my hearing aid devices, the idea would be to have all Asia Pacific countries to ship to Guangzhou for repair and then the repair centre to ship back to those countries. Currently I am going through many websites to understand all requirements, duties & VAT so I can complete a cost comparison to our current process, I am looking for as much information as possible and hoping that you can help me out.

this business and I’m confused as the information regarding taxes and pricing keep changing from person to person that i’ve come across. Can anyone give me information how I should proceed?

As mentioned in the article, export duties are only imposed on a small number of certain goods. In order to confirm the duties on export for polyester, we can check with the Customs Bureau. We will follow-up with you about this in a separate email.

Thanks for your question. The duty payable in China on imported aluminium into China could be zero if the boat building yard is located in a export processing or bonded zone. In this way they can be shipped to China, worked on but as the product is not intended for the Chinese domestic market they do not ‘officially” enter China. So you need to find a boatyard located in such a site. Otherwise duty will be payable, and as the product is not meant for the China market this just adds an unnecessary – and avoidable – element to the end cost. Let me know if you need assistance with site location, we have clients in the boat building industry in China. – Chris

We are a boat building company based in Indonesia. We plan to export a newly built 32 meter luxury yacht into Hainan, China. We will cruiser her straight from Jakarta into Hainan. What sort of taxes will my customer come across with the importation of this yacht? Just keeping a heads up for my client.

@Astrid – There is a search function on the official website of China Customs and Import duties of various goods abd their respective HS codes that can be found here:

Anyway, exporting aluminum ingots from China is subject to both export duty and value-added tax. The tax rate of VAT is always 17%, while the export duty rate is 15% for such resources.

i was trying to use link (http://www.customs.gov.cn/publish/portal0/tab9409/) for seaching HS codes by myself but i was not succesful. That page did not let me trough its verification code. So i decided to ask here and i would be grateful for any reply to my email.

My company is starting business with importing goods to Europe from China. I have a regular discussion about export duties with my china suppliers. I would like to have some sort of credible source which would give me straight and clear information about real export duties which my china supplier is facing. Is there some credible government source like this in english language?

We are importing to EU mainly HS8443999090 and HS4811900000, HS3703900000. Can i ask about real export duties with these goods? Im especially interested if i had to pay 17% China VAT when im exporting these goods from China to Europe.

I think the problem you are facing on that website is that you are putting the “HS” in front of the code, which doesn’t work. You just have to put the numerical code in directly. However, yes it is only in Chinese and can be a bit confusing.

Our China site has been importing goods from different countries. We had encountered an issue where in the China Customs is taxing us base on a higher value. We bought the goods from Singapore for like .05/unit. China customs is taxing us base on 0.162/unit. They do not accept that the real price for the item is just 0.05/unit.

I am administrating an international school in mainland china, and I want to order some textbooks from America. The American textbook publisher requires me to provide my customs registration number before I can complete the order, but I’m finding it very difficult to find out how to get such a number.

@Nathan: Bringing in school textbooks from overseas can be very difficult as the Chinese government monitor very carefully the publications that can be brought in. It’s not just a matter of customs, it’s also a matter for several other Government departments as well, including the Ministry of Education and the Ministry of Propaganda. You will need professional assitance with this. I have sent you a personal email to discuss. – Chris

@Kian – this China Ministry of Customs website lists all the applicable duties on HS codes for goods imported into China: http://www.customs.gov.cn/publish/portal0/tab9409/

Could you please help me check what are the HS codes of quartz-based engineered/artificial/man-made stone and natural stone (marble/granite) exported to China? Is it 68101100 or 68101910 or any number else?

I intend to import to the Philippines some stuffed toys (animals – dog, cats, etc.) coming off from a plant in China. My supplier intends to impose their local taxes on top of my acquisition cost. We are willing to accept this term. My question is: how would I know if proper taxes were really levied on the goods? I would like to know how it is calculated and their Tariff rates for such. Reason here is I would like to be fair and have a check & balance protocol for this “at-my-cost” field. Thank you!!

Our company is supplying business partners in China with special metal goods of purpose for car industry produced and developed in EU. Just recently custom in a way blocked one of last shipment and making complete due diligance of supplier and importer and finialy asking for paying of waranty fee, extra duty tax.

@Rob Read: There are over seven kinds of HS codes for tea in China, however, none of them are specifically for the ‘Rooibos tea’ you enquired about. Overall, tariff duties for various kinds of tea are the same in the country. Specifically:

@Bryan Horridge: In China, tariff duties for a boat vary a lot depending on the size, engine and intended purpose of each boat. We need more information on the boats you intend to manufacture so we can provide detailed tax rates. You can email to tax@dezshira.com to get in touch. We’d also need to know the place of manufacture in China.

There is an international system in place so that customs officials across each country and around the world can understand each other in relation to specific products. It is called the “Harmonized Tariff Schedule” (commonly referred to as the HS Code) and means nearly all products have a specific code number. If you know that number you can refer to the import duty as applicable in any country.

If you look up Christmas Stockings (probably under decorative stockings) that’ll give you the HS Code and you can find the import duty applicable in the United States.

My company imports from China. What are the tax rates, and how do we get VAT back? From where do I get the information about logistic, foe example what roots are the shortest how much the prices are, what are my benefits from importing from China etc..

We are exporting boats (luxury yachts) from China to HongKong, Europe and USA. We are looking for the exact types of certifications we need as it seems it is different if the boat is shipped by cargo or sailed on her own bottom.

@Em: When exporting boats from China to other countries, the enterprises need to apply with the Chinese customs and submit all the required materials, including the application form, information of the ship and names of the crew. If such application has been approved, the customs will issue a certificate that allows the boat to exit the Chinese port. In terms of the type of the certification, it depends on the imported country of the boat. For example, CE certification is required for all recreational boats entering or sold in the European Union, while CCS certification may be required for importing boats to China.

This is quite a complicated procedural process. If you need assistance please contact one of our China offices for professional assistance with customs: china@dezshira.com

@James – There are six kinds of HS codes for watches in China, and tariff duties vary a lot depending on the materials and brands of the watches. Specifically:

For your information, Chinese brands such as Seagull http://www.seagullwatches.com and the French-Chinese brand The Chinese Timekeeper http://www.thechinesetimekeeper.com are gaining more in desirability because they are making some very fine watches and are Chinese in origin.

i am looking some information.i am from Bangladesh.If i import Ready made Garments (RMG) from Bangladesh what is the tax rate or tariff duties?can someone let me know?

@Solaiman Siddique: There is some variation about the exact HS code for these products as RMGs made by different materials vary a little within their normal rate. Generally, the minimum tariff rate is 16%, and normal rate ranges from 9% to 13%. They are also subject to 17% VAT.

We have been offered a MGO manufacturing plant in Nanjing in an ordinary manufacturing zone, not an export zone that I am told holds an export licence, Need advice we wish to purchase PC items out of China doors windows and produce our own MGO board in china for our own use back in Australia for housing construction, First is the export licence an advantage?

What is the China Customs duty rate for the importation by individuals (entering at the airport with said items in possession not intended for sale) for gold and silver coins and bullion that exceed 50 grams. And, how is the dutiable value determined on the coins, by their face value or weight??

@Mr. G: Gold and silver coins and bullion that exceed 50 grams in weight being brought into China are required to go through custom declaration. Chinese customs will determine how many quantities of gold and silver exceed their “reasonable range for self-use” based on relevant criteria. For excess self-use they items may be subject to import duties at 10% on their recent market value.

recently some of my competitors have tried to contact my custom agent in china and tried to get the information of the invoices i submit for custom clearance of my goods

@Jorge – No, your customs agent should NOT be divulging this information to your competitors. But that doesn’t mean that he isn’t. If you think he is leaking this data then I suggest changing your customs agent. It would be difficult to bring a legal case in this instance, although I agree it is wrong it would be a very hard case to prove. – Best regards – Chris

Hello I am looking at exporting plastic decking material to Hong Kong from England. Please advise the necessary taxes I have to allow for. Can you please confirm ASAP. Thank you

@Titus: Hong Kong is a free port and does not impose any customs tariff on imports and exports except for four types of dutiable commodities: liquor, tobacco, hydrocarbon oil, and methyl alcohol. So you have no customs duties to pay when shipping the items described to HK.

@Yuni – You need to find out the HS code for the product. This is an internationally recognized code that customs officials worldwide use to identify specific products. If you don’t have this you will be unable to export it from China or import it into Indonesia as no-one will be able to identify what it is. So you need to find this out. I suggest you visit http://www.hscode.org to help identify the relevant number.

@Bill – The common rate and minimum rate for import duty of Centrifugal fans are 30 percent and 8 percent respectively, and 50 percent and 0 percent for fans with power less than 125w. Tax rate is usually lower for importing components and then assembling in China. However, the customs of China will assess the value of the components, and if the total price of the components accounted for more than 60 percent of the price for a complete equipment, tax rate for complete equipment will be applied.

I’m working on a cost simulation for selling Lithium Carbonate ( it seems that HS 28369100 covers both technical/industrial grade and battery grade) to countries in the Asia Pacific block and eventually Europe. As far as what I’ve learned from your different answers, exporters would get the VAT back on one side and the Chinese company wouldn’t pay duties if it reimports a purified product within 6 months assuming the company exports a product concentrate to Vietnam (for instance) where it gets purified (No HS# change though).

All that said, what are the regular export duties for Lithium Carbonate ? If exceeding the 6 months to re import, what would be the import duties then?

If the lithium carbonate failed to be re-imported within six months, you can apply for extension with relevant customs and such period can be extended for another three months upon approval. However, if the lithium carbonate failed to be re-imported within nine months after being exported, the regular import duties shall apply.

We are a rope manufacturer in the US. We are exporting some cordage to a manufacturer in Qingdao China that will add them to sport bags they are making for us. They will ship the finished product back to us in the States. Will there be taxes and duties placed on this item in China ? Should I place any special wording on the commercial invoice to eliminate taxes since this will be used for manufacturing and shipped back to us. Thanks

hi , I have export out good frequently to china, and every time I stuck with china custom, due to import licence in china, how should we go about applying for this licence, and as for custom duty is there any bench mark or how percent charge ??

Again, if you need assistance with the setup procedures let us know. In terms of duties, they vary from product to product but the same rate should always apply for each specific item unless regulatory changes occur to adjust this.

Separate question – these will be for my personal collection, but if I want to sell one or two off in the city down the road what will my tax liabilities be?

@Art Collector: Personal articles will be considered as import and subject to import duty when the value of a single article exceeds 1000 RMB and has been determined by the customs as “not for personal use”. Once the paintings are considered imported goods, the import duty = duty paying value * import duty rate. The import duty rate is temporarily reduced to 6% for oil paintings since 2012, and the duty paying value of the paintings will be determined by either the price on the invoice or the recent market price of similar goods from the same source, whichever is applicable.

I never import such items into China anymore, even for personal use as sometimes things have just gone missing. I’d certainly never rely on China Post, who have a 50% failure rate of delivery whenever I’ve had things sent in from overseas. I’d encourage you to ship to Hong Kong and then hand carry in.

@Adeleh: The VAT rate for both SD cards and Roots Blowers are 17%, and the rate is the same for the same products in all cities of China. The VAT is included in the price you paid to the suppliers. After the export, you could file export refund at local tax bureau. Currently, the VAT rebate rate for both of these products are also 17%, so all of the VAT paid will be paid back. The process will take months though.

Could I ask if I export brass parts made in Australia to China for processing and then shipped back to Australia, I understand that there will be duties and VAT etc that is unavoidable on the import transaction into China, however as I am not actually selling anything to China, can I declare a nominal value – for example 5000 parts would in reality cost say $20,000 – can I declare $1 per part – so just $5000. No actual payment is made for the parts – the only transaction is a payment from Australia to China for the reprocessing and return shipping. Thanks in advance.

@Ian: This type of processing service is characterized as “processing with supplied material” (PSM) by the Custom and the Tax bureau. Under PSM, no tariff, VAT, or consumption tax will be imposed as long as the quantity of the parts imported match the export quantity of the processed parts. The relevant information of the parts will be put into a manual issued by the Custom when the parts coming into the country. Also the processing company in China must have the qualification approved by relevant government authorities to conduct PSM.

Hi! We are purchasing plastic packaging from a factory in Shenzen. This packaging will then be shipped to a factory in Taishan. This Taishan factory manufactures the product and will load the product into the packaging. This is all being done and paid for by a US based company. The packaged products will then be exported to the US. Should we be paying VAT taxes on the packaging from the Shenzen factory to them? Or would the Taishan factory who is doing the final packout and shipping bill us for the entire VAT tax total?

Thanks for all the information on this page. I’m trying to find out what regime applies to Chinese export of rolled aluminium. Is there a rebate, and if so does it apply to both the export tax and VAT, or just VAT. I am trying to work out the price of exported aluminium from China, if you have any information on internal pricing within China or links to where I can find that information that would be excellent.

@Faye C: The Taishan factory will pay VAT for purchasing the packaging, and this amount of VAT is included in the price of the packaging paid to the Shenzhen factory. For example, if the original price of the packaging is 100, then the final price that Taishan factory will pay for will be 117 (100 plus 17% VAT). If the buyer of the packaged products produced by the Taishan factory is a company in China, then this amount of VAT can be passed to this buyer (again included in the selling price, which will be 117 plus 17% VAT = 136.89).

Therefore, yes, usually the final consumer will bear the entire VAT generated from all value chain. However, when the Taishan factory export the products to the U.S., it can apply for VAT rebate after the export. The VAT rebate rate depends on the product and varies from 5% to 17%. Usually, the foreign buyer could bargain the price with the exporter to cut the part of VAT that the exporter could get back later from VAT rebate.

@Pierre Shepherd: Only the VAT can be refunded. There is no rebate for export duty. The export rate for rolled aluminum varies from 0% to 15% depends on the application of different HS code. The internal pricing model varies for different company. Generally, the price would include all the costs (material, labor, transportation, etc. ), and export companies usually want to put the cost of VAT in the price as well even if they could get the amount back after the export through VAT rebate. All in all, the final price depends on the bargain and negotiation with the sales person of the export company.

We are looking to import slate into china for use in producing product which will be exported to North America. What is tax and duty on slate from India to China

To make an online tip-off, you need to register on the SAT website by providing your legitimate personal information, then report the details. Here is the link to make an online report: http://hd.chinatax.gov.cn/jzxx/jicha.jsp#

I am going to send 30 kg pashmina(Scalfs) to Beijing from Nepal. So i want to know about duty tax of Beijing for pashmina . Please could you tell me about this ? how much percents tax i have to pay in total invoice value ?

The common import rate for feldspar powder is 50 percent. Minimum import rate of 3 percent could apply if there is a relevant tax treaty between India and China. The VAT rate is 17 percent.

The common import rate for pashmina is 130 percent which could be reduced to 14-16 percent (minimum import rate) if tax treaties exist. The VAT rate is 17 percent.

The export rate for the paper board (HS Code No.48181000) is actually 0 percent. By the way, thank you for providing the HS Code which makes our job easier and more accurate when answering these questions.

I want to export device from europe for mould trial to china, after trials this device will be sent back to Europe, How looks taxes with temporary export

Can you kindly advice what procedures I have to do to apply for tax exemptions? Recently purchased a LCD monitor from China and it arrived faulty. Seller informed to send it back but I have checked and the cost to send it back plus the duties and taxes already outweighs the cost of the item. Is there a term that returned goods can be exempted? I only received the item about a week ago. Any documents I can provide to help? The third party courier did not hand me any invoice from the seller in the first place.

@Raf – You could declare the device as a temporarily imported good to the Chinese Customs and obtain an ATA (Admission Temporaire/Temporary Admission) carnet. In order to be granted ATA, certain amounts of deposit or other types of guarantee will be required by the customs. In addition, to be qualified for temporarily imported goods, the goods should be exported generally within 6 months, any extension will need approval from the customs. The import and export duty and VAT are exempted for temporarily imported goods.

I don’t think there will be any taxes imposed on the LCD monitor as long as the customs are convinced this product is for personal use instead of sales purpose.

@Joanne: The suppliers could claim VAT refund for the jewelry items. Depending on the material of the jewelry, the VAT refund rate generally ranges from 0 percent to 13 percent.

@Tina: Generally speaking, Chinese companies providing consulting or authentication services to foreign companies should be VAT exempted unless the subject matter (the products or goods) for which the services are provided for are located or produced in China.

@Hamish: The normal import rate for importing dried fruit into China is 70 percent, but it could be reduced to 25 percent if there are tax treaties applied between Australia and China. The import VAT is 13 percent.

In your case, the supplier can claim the VAT back based on the valid tax certificates (for components) they should have. The refund rates are not available online, they will need to check with the customs for detailed information.

@Jonas: The normal rate for import candy is 50 percent. The minimum rate of 10 percent could apply if you enact the relevant tax treaty between China and Sweden. This article explains: https://www.china-briefing.com/news/2010/12/16/using-double-tax-treaties-to-maximize-china-investment-financial-effectiveness.html

Where can I find the rules and regulations for import of Gold and Silver into China? Can one set up a trading company in China to import Gold and Silver and sell the same to Jewellers and Traders? What are the applicable VAT and other taxes for the same?

You can set up a trading company to sell gold and silver ornaments in China, the VAT rate is 17 percent, plus 5 percent consumption tax and applicable corporate income tax and import duties. For setting up a China Trading Company please see: http://www.asiabriefing.com/store/book/trading-with-china-398

@Anil: The major taxes you will be subject to are value-added taxes and customs duties. You’ll need help with planning all this out, together with planning your registered capital and all these issues properly to cater accurately for the start up costs. For more information, please contact china@dezshira.com let us know where you’ll be establishing operations and our relevant regional office will be pleased to assist.

I need your help Chris. i have been searching Chinese taxes for week. I would like to know import sunflower oil to third country China from Russia and what would be the taxes and custom duties. Is it legal to Import sunflower oil to china? because last time we try to import arabseed from Russia but china don’t allow to buy arabseed from Russia .

perhaps you can help here: we may export artworks temporarily from China. I know that after 6 months it is possible to request an extension for another maximum 6 months, right? After that, what happens if:

1) It is possible to request an extension for another 6 months, and the application should be made 30 days prior to the expiration of the first 6 month period;

2)When they apply to temporarily export artworks, they are required to pay a deposit fee that is equivalent to the amount of export duties for exporting the artwork. The deposit fee will be returned if the artwork is reimported to China within the stipulated period. But if the artwork is not returned to China within the period stipulated, the deposit fee will automatically be converted into export duties and paid to the Customs, regardless of whether the work has been sold, returned late, or not returned at all.

@Julia: The normal import duty rate for HS code 39129000 is 45%. The minimum import duty rate of 6.5% will apply if there are certain tax treaties between the export country and China. The product will also be subject to 17% value added tax.

Could you please help me to know that in which category cotton linter pulp comes and what will be the custom duty on this when importing from china to India. Also please advise me the whole process for importing any material from China to India.

@Amit: The normal import rate for cotton linter pulp is 8 per cent, the export rate is 10 per cent and the value-added tax rate is 17 per cent (H.S code: 4701000000). The minimum import rate is zero if tax treaties and relevant provisions are activated.

In regards to the whole process for importing, please see our magazine on sourcing from China here: http://www.asiabriefing.com/store/book/sourcing-from-china-413 or contact china@dezshira.com

Our company is based in Singapore and we fabricate steel structure for our client in China. Our client is a Shipyard in China building oil rigs and we supply them some fabricated steel structures for their rigs. Upon completion of the fabricated components, we ship them to China and listing them as the consignee. I would like to check who is liable for the import duty, taxes & VAT in China?

@Hui Ling: The consignee is liable for import duties and VAT in China. They cannot claim refunds on the import duties, however, they could claim up to a 17% export VAT refund when exporting the oil rigs. If you require professional assistance, please contact our firm at china@dezshira.com

I present Yarmarka Company Russia, we’re producing brand packaged cereals beans (and mixtures with them with no flavoring agents and even salt) and would love to start collaboration with China. I’d be very grateful if you could answer which certificates and documents are necessary for us in Russia to successfully export our products (grocery) to China ? Thank you in advance!

@Rob: These are very specific questions. Our team will get back to you directly and we need to know more details. Bear in mind we may need to charge for time here, this is more than a simple query about tariffs. However we’ll reply via email and you can follow up from there.

Could you please help me check what are the HS codes of dairy product? we want to export sunflower cooking oil and Milk to china. By the way please how much tax costs and tariffs.

I am looking for a reliable HS consultancy service based in Hong Kong able to deliver training to my team of Merchandisers regarding HS codes in to the UK.

@Simon – we don’t source suppliers – we’re tax lawyers. We do have an office in Hong Kong but it does company formation, accounting, China business planning, that sort of service.

3. Are the above Duty and Tax (VAT) subjected to products imported to China for domestic consumption? If I were to import raw materials to China for reprocessing and export, do I have to pay for the Duty and Tax (VAT)? Or do I have to pay upfront first and collect them back when I export?

@Joshua: According to the “Regulations of the People’s Republic of China on Import and Export Duties”, if an Interim Duty (Temporary duty) applies to import goods which are also subject to MFN Duty, the duty should be paid based on the Interim Duty rate. Therefore, you only have to pay 2 percent instead of 10 percent. But you still have to pay VAT of 13 percent. The products imported to China for domestic consumption should be subject to VAT. If you were to import raw materials for the purpose of re-export, the raw materials imported to China should be exempt from import VAT or consumption duty. The “Tax Exemption Certificate for Processing of Supplied Materials” shall be provided for the exempt of VAT and consumption duty of the re-export goods.

We purchase goods from China as components for a product we assemble in Canada, and we sometimes need to send samples of these same components back to our supplier for quality review.

@Gerald: For this question, I think we will need more information/description from you on the specific component you are sending to China and that is being returned in order for us to find the harmonized code that applies. I have emailed you about this directly.

We import chemicals and intermediates from China. I heard that the export rebate for chemicals and intermediates used in antibiotics is reduced from July ’14. Is this information correct. if so, let me know the rebate allowed for antibiotic intermediates.

how is the Chinese custom handling if a foreigner takes standard/ regular coins (no historic or bullions – just regular current currency e.g. USD or EUR) out of the country? Especially if exceeding the USD 5.000 threashold?

What if I declared the higher value of currency (albeit paper, but monex nevertheless) when entering – and thus now going back with just “another” form than paper?

@Duraimani: To date this year there has been no news related to the reduction of export rebates for chemicals and intermediates for this year. I clarify as follows:

@Graham Smith: As China granted MFN (Most-Favoured-Nation) status to Belgium, preferential tariffs can be applied to items imported from Belgium to China. Basically, there are six different tax rates of the import duty for children’s garments: 14%, 16%, 17.5%, 19%, 20%, and 25%. To make sure which rate is applicable, more detailed information such as the type of materials and percentage used in the finished garment, plus the type of product (coat, pants, underwear, etc.), and style (jacket, cloak, etc.) also need to be provided. You can email us for further details at china@dezshira.com with specifics if you wish.

@AV: This question is regulated by “Provisional Administrative Measures on Cash in Foreign Currencies Brought into and out of China” (Hui Fa (2003) No.102). Both coins and bank notes (paper) are regarded as “cash”. Consequently, whether you take bank notes or coins, it does not make any difference. Additionally, please note that according to Chinese regulations:

•If the foreign currency you take does not exceed the amount of declared in your last entry into China, you shall not be required to apply for the Permit for Bringing Foreign Exchange out of China and the Customs shall refer to the records of the amount of cash in foreign currencies declared by you for your last entry into China and allow exit.

– Where the amount of cash in foreign currencies to be brought out of China is US$5,000 equivalent or below, you shall be allowed exit without having to apply for the Permit, unless you make multiple trips within a day or within a short period.

– Where the amount of cash in foreign currencies to be brought out of China ranges from US$5,000 equivalent to US$10,000 equivalent, you shall be required to apply for the Permit with a bank and be allowed exit upon presentation of the Permit bearing the seal of the bank. However, if you present several Permits and the total amount of such Permits exceeds US$10,000 equivalent, you shall not be allowed exit.

– Where the amount of cash in foreign currencies to be brought out of China exceeds US$10,000 equivalent, you shall be required to apply to a branch of the State Administration of Foreign Exchange at the location of the account opening bank of foreign currency deposit or the bank selling such foreign currencies to you. The Customs shall allow exit upon presentation of the Permit bearing the seal of the SAFE bureau.

I would like to import the pigment (this is in a powder form) from China to the UK. Is this considered as importing raw materials? How much tax will I have to pay? Is there a difference if the pigment is in a liquid form?

@Georgie: First, as a buyer and exporter, you have no import duty to pay tax to China tax authorities. But you do need to fulfil any import tax in the UK and will need to search for a UK firm to advise you on this.

@Angela Lee: The HS code you provided above does not exist. However, based on the information you offered, the most probable answer is the 17% is VAT, the 7% is the preferential tax for import products.

@Andreas: The importation of sheet music into China falls under the category of import of books. The only tax imposed on it is VAT at the rate of 13%. There are no other direct taxes. However, all imported manuscripts must go through preliminary reviews, while the reviewer is not the Ministry of Propaganda, but the state-owned companies which have the exclusive right to import books. They typically ask for a 75% cut of the retail price, which usually renders the transactions deliberately unprofitable. – Best regards, Chris

we are preparing to set up production of 6, 7.5 and 9 meter electric boats. Currently looking at what the best strategic location for production will be. Could you help us with the following scenarios:

@Michael: For the engine, the general tariff is 14%, the VAT is 17%, the sales tax is 0% . For the battery, the general tariff is 90%, the VAT is 17% and the sales tax is 0%.

As to the suggestion for location, it’s best you consult with one of our professional team to get a comprehensive report, including the analysis of price, market, transportation and policies – email for this to china@dezshira.com

Its pretty confusing as to what are the applicable Importduty and Consumertax rates if we wish to sell it in retail. Also what are the taxes for E-retailing.

Regarding the import duty and consumption tax, we will need a more precise HS code of at least 8 figures to narrow down the exact product category. The current four figure-code yields over 70 pages with multiple product categories on each of them.

The tax specific to retail (including through electronic channels, e.g. e-commerce) is Value-added Tax: VAT, a turnover tax charged on sale of goods at 17%. Additionally, a local surcharge will be added to the VAT, i.e. for Guangzhou the surcharge is 0.72%.

The distribution of products through e-commerce channels remains to be difficult to control for foreign capital investors. An easy entry into the market can be distribution companies that specialize in your kind of product. At the same time you can put together a plan to build your own infrastructure through a wholly foreign-owned enterprise (WFOE) and the right partners.

In the next couple of weeks, I am looking to import a large quantity of women’s perfume from France into China. I need to choose whether to import packaged perfume in 50ml bottles, ready for retail, or bulk perfume to be bottled in China. I was told that the import duties on packaged perfume in bottles is extremely high, whereas in bulk it’s a lot less. Also, I heard that from July, there is a new 30% (?) tax on all imported perfume or cosmetics. Could you please give me some insight on this, or point me in the right direction to find all the information I need?

May I seek for your advice ? Could you advise the export duty, VAT and Export refund rate for wire rope HS 7312100000 and anchor bolt HS 7318 (i don’t have 10 digit code). We are sourcing from china these two products

We want to know the Duties and tax structure for Fuel Oil #180cst in China after FOB Prices, plese let us know the structure for FO is it different from diesel?

Re your kind reply of 4th Jan to my question about importing perfume (thanks a million!), well it’s still stuck in storage in Hong Kong because the customer ran out of money… Anyway things should move again in early April. The question I need to ask you is about the difference between general and preferential duties. I was led to believe by some locals that general was for finished products (ready for retail sales) and preferential was for bulk product (i.e. still to be bottled and packaged). I understand from your e-mail that this is not the case. Therefore, my question is: in what cases is the preferential tariff applied, particularly with reference to finished perfumes and raw materials to make perfumed and cosmetics in China?

Under Most Favored Nation (MFN) duties, which applies to Vietnam, the import rate for products with the HS code 62052000 should be 16% at the moment. Without MFN status, the rate is 90%.

This may change in December of this year. You can find more information here: https://www.china-briefing.com/news/2014/02/27/chinas-agreement-with-asean-what-it-means-for-china-based-foreign-manufacturers.html

We were unable to find a product listed under H.S. code 62052020 in China. The closest approximation we found, H.S.code 62052000, enjoys conventional tariff rates of 0% for imports into China from Vietnam. There were similar 0% duties listed for a number of products in the larger category of 6205, so we would expect this would hold true in your case as well.

Hello I’m A Project assistant of a company that would like to create a business in Shenzhen whether in FTZ area or others part in the city. our project is developping, manufacturing & exporting electronic equipments of a specific product but would like to ask if we pay VAT for export goods from China to abroad or not ? Thanks a lot for your support

Thank you for your comment. Generally, there is no VAT payable on export of products. However, it would be wise to collect information about the “specific product” you mentioned. I’m contacting you via email as well to collect some information and create bit more certainty in the context of your project.

VAT on goods is generally not applicable when sold to entities outside of Mainland China. Within Mainland China, the standard rate is 17% for goods. When exporting goods, exporters may apply for a VAT rebate that can refund a significant part of the 17% that was paid to suppliers by the exporter. It is important for the exporter however to receive proper VAT invoices from suppliers. Otherwise a VAT refund application will not be successful.

I would like to buy a hydroelectric turbine and generator from China for my personal use to be installed on my property. I have a quote that includes shipment to Port of NY. I have no experience dealing with the Chinese and no experience importing. If this unit is shipped to the Port of NY, I am concerned about customs, duties, tariffs, entry fees and whatever else I may not even know about.

@Santo: We had to work a bit to get an answer to you on the issue you raised, hence the delay. It is a complicated subject you raise. However, to answer you in detail, customs duty rates for imports shall include most-favored-nation tariff rates, conventional tariff rates, preferential tariff rates, general tariff rates and tariff rates for quota items. Provisional rates of import duties may be implemented for a specified period of time.

Where applicable, provisional rates shall apply for imports subject to most-favored-nation tariff. Where provisional rates are applicable for imports on which conventional and preferential tariff rates apply, the lower of the applicable rates shall apply. Provisional rates shall not apply for imports subject to general tariff.

Specifically for your question, to apply the preferential tariff rates, the goods must be sourced from a country or region which has treatment contained preferential tariff rates clause with China, or sourced from a MFN country.

We are a Company from Mexico currently working on promoting Packed Tuna (minced I believe is HS: 160420) and we would like to know the Tariff duties and taxes to be paid, in order to sell this product into China.

Parallel we see the eventual need to set up a representation office of our company in China in order to facilitate our imports and our dealss with Chinese clients. Since we are new on the subject we would like your oppnioin on that matter. Do you think its a good idea?, (Pros and cons), how hard or viable is it to establish it?, and where or in wich instance can we find accurate information related to begin this process.

Based on a preliminary search, the following two categories of products (might be close to the packed minced tuna) with their corresponding HS code, import customs duty (tariff) and applicable taxes were found. Please keep in mind that the information below is an estimate only and the actual import customs duty and tax rates may vary.

– Most favored nation Import duty rate: 12% (this rate would be applicable if the packed minced tuna’s place of origin is Mexico, as Mexico is eligible for most favored nation rates)

The correct way of price adjustment will depend on the reason for why there is a price adjustment in the first place. There can be a considerable impact on value-added tax (VAT) and corporate income (CIT) – especially for VAT if your company has already collected the VAT rebate on export of the goods. Taken this into account, the customs, tax and foreign exchange authorities will need to thoroughly understand the reason for the price adjustment.

If you shipped the goods to your Chinese customer by mistake, then we would presume that the goods are not meeting the specification / requirements for your Chinese customer.

Occasionally, we receive sub-standard goods from our Chinese supplier due to quality issues with the input materials/material suppliers. Since my suppliers are fully responsible for the quality of the delivered goods I discuss penalty payments or price adjustments directly with my suppliers.

Now, my suppliers are telling me that that would have to include VAT in these penalty payments as they can only pass-on the penalty cost to their material suppliers in the form of VAT invoices.

We manufacture our systems in China, our system contains parts that literally come from all over the world. At this point, we have parts located in the USA and Canada that were made in China, they need to be sent to China and will be re-exported integrated into our systems (machines) within 6 months.

How can i go about getting these items into China without paying the taxes being that they will be exported within a few weeks? As mentioned previously, these items are made in China, and the reason for sending them there again is because of the reduced manufacturing costs in China – having to pay high taxes would deter my company from wanting to manufacture in China.

If the incoterm is DDP, and I know that duty and VAT are based on CIF price. How do I present the CIF price in document (commercial invoice) for customs for calculation of duty and tax?

I have been in talks with factories that I work with and have been told that there is something called the “book” in China which basically means that one does not need to pay import duties on raw materials that will subsequently be used on product that will be exported out of China. Do you know where I could find more information on the “book”? Please advise.

Hello Reed, sounds like the factories are referring to a Customs Handbook. This is required by PRC Customs for management what is called “processing trade” in China. Companies eligible for PTR (Processing Trade Relief) are allowed to import materials, parts, sub-assemblies, etc. that will be used in the manufacture of goods for export, with the customs duties/import VAT suspended. Such companies, which are under the supervision of PRC Customs, are required to maintain records to track the receipt of materials, storage, use and ultimate export of products manufatured from these imported materials. The “book” is what is used to record the in and out of the goods as well as to track the process.

Hi, I have machines made in china that are then exported out of china. All parts are sourced from within china with the exception of one part that needs to be sent from Germany to china, put into the machine so the machine can be completed and exported to USA. Is it possible for the factory I use in china to claim back the sales tax and duty on the imported part. If so, how is this done. Thanks in advance

I am planning to export part-finished silver and brass jewellery into China, for my supplier to do some work on them and then return these still part-finished pieces of jewellery to the UK.

Great work helping so many here – thanks. I started a company in Cebu Philippines making melamine dishware. The original machines were made in Dongguan China. I have 4 melamine press machines I would like to ship back into China and relocate our Cebu factory to China. The machine ages range from 1 to four years old – all made by the same Chinese equipment maker. If I understand correctly there were be a VAT of 17% and then a duty rate of course. As a Chinese made product it would at least get MFN status. What would be the declared value for used equipment? Is shipping used equipment back into China frowned upon? My Chinese contacts are saying I would better off just selling the equipment and purchasing new again in China. Thanks

Thank you for your comment and questions. If I understand correctly, you with to import materials to China for (partial) assembly and then return these to the UK. There are several factors in play here that could affect the taxation, most importantly the use of bonded zones. If you are using a bonded zones as a location for the assembly then you could be exempt from taxation altogether.

Thank you for your kind words and questions. Allow me to explain as best I can here. Regarding your situation about relocating from Cebu to China, while it isn’t so much frowned upon to import used machinery, especially when being used within the same organisation, it’s the hassle that it will cause you. Your contacts in China may have been right in saying that it would be best to sell the equipment and just buy fresh when you move back to China.

I planning to import stone coated metal sheet from china to india can you please advice how much it cost on initial cost , as example 4 usd per square meter stone coated metal sheet cost how much after taxes in china to be ready for shipping. thanks in advance waiting for reply

I planning to export a used bore piles machine for use in foundations jobs from China to Malaysia. The machine was originally fabricate in Italy-Europe and import in China by the actual owner.

we have a branch company in Guangzhou (a trading company for sales and service) which import goods in China and resell in China. this company also works as service centre for Chinese customers, but sometime we will need to send the good back to italy (to the headquarter) for repairing and then re-import the repaired good in China (it is mainly electronics product).

Thank you for your comment. This is an issue that can have several outcomes. The company who imports the products declare the goods to be second hand and usually what happens in situations of overseas repairs is that the goods are just declared as new. Generally speaking this isn’t the right way to go about goods declaration. Any kind of deception could be met with consequences.

I do love the way you have presented this matter plus it really does supply us some fodder for consideration. However, coming from everything that I have observed, I only wish as the actual remarks pile on that people today remain on issue and don’t embark on a tirade regarding some other news of the day. All the same, thank you for this excellent piece and while I can not necessarily concur with this in totality, I regard the point of view.

I hear that for China, imported brand from another country straight into free trade zone and sold on-line and delivered direct to the customer only incurs 10% duty not the normal 15% plus 17% vat. Do you know anything about this? I’m not clear if the goods need to be sold elsewhere or it is sold within china? Where can I get more information on it? thanks

We would like to understand what kind of taxes, VAT, custom expenses we’ll see if we buy new machinery for electronic manufacturing from China and import it into Switzerland. The machinery is built originally in South Korea HS code 8479.89-9092 (Korean)

some says their is after all taxation process you have to loose 2% tax and some says on unpolished diamond their is no tax for import and export in china and also in hong kong..

2- Logistics Service providers for domestic transportation, esp. vis-a-vis hukou, i.e. have full access and transport capability from Beijing to anywhere else in China.[e.g. Dalian, Shanghai, Guangzhou]

3- Modern, secure, storage facilities or warehousing providers who are happy to provide long-term storage, with easy access, for a small amount of space – 10m3 to be exact.

What kind of Taxes & Custom duties applicable for the above and what are all the documents we need’s to produce while materials entering and leaving China.

I am going to China on a work visa and want to take my desktop computer with me. Want to know if there will be any tax I need to pay? This is my personal desktop computer for my personal use.

@Ramil: Thanks for your comment! Our 2015 China Tax Guide can be purchased here: http://www.asiabriefing.com/store/book/tax-accounting-audit-in-china-2015-7th-edition-484. We are also going to publish the 2016 tax guide soon. Please stay tuned to our website for more information and updates on China tax news.

2. Due to the product changes, we would like to ship some of our current equipment outside of China and have it retooled (i.e. remodeled or re-arranged for production of another similar but different product).

WE are plan