Customs Duties are levied on goods imported and exported through the country’s border and customs. Payers of Customs duties include the consignees importing the goods permitted by China, the consignors exporting the goods permitted by China and the owners of the articles permitted by China for entry. Each respectively should pay import and export duties.
This topic contains articles relating to tax items and rates, the calculation method, reductions and exemptions, and answers to questions you may have.