Destination guide · 2026-10-18
Importing into China: duties, VAT and fees
What you pay at the border when goods arrive in China, and how it changes by country of origin.
- Duty is charged on
- CIF value
- Duty-free threshold
- Cross-border e-commerce: no duty up to RMB 5,000 per order and RMB 26,000 a year; personal postal tax waived if it is RMB 50 or less.
- VAT / sales tax
- 13% VAT (9% food and books) on CIF + duty; 70% of it for cross-border e-commerce orders.
- Other fees
- Consumption tax on some goods (cosmetics, jewellery, watches, alcohol, tobacco).
- Official tariff
- General Administration of Customs of China
- Preferential agreements
- China–Korea FTA, ChAFTA, China–NZ FTA, China–Singapore FTA, China–Switzerland FTA, China–Chile FTA, China–Peru FTA, China–Georgia FTA, RCEP, RCEP / ACFTA, China–Pakistan FTA, CEPA (Hong Kong), APTA (LDC)
Preferential trade agreements
| Origin | Agreement |
|---|---|
| South Korea | China–Korea FTA |
| Australia | ChAFTA |
| New Zealand | China–NZ FTA |
| Singapore | China–Singapore FTA |
| Switzerland | China–Switzerland FTA |
| Chile | China–Chile FTA |
| Peru | China–Peru FTA |
| Georgia | China–Georgia FTA |
| Japan | RCEP |
| Thailand | RCEP / ACFTA |
| Vietnam | RCEP / ACFTA |
| Malaysia | RCEP / ACFTA |
| Indonesia | RCEP / ACFTA |
| Philippines | RCEP / ACFTA |
| Cambodia | RCEP / ACFTA |
| Pakistan | China–Pakistan FTA |
| Hong Kong | CEPA (Hong Kong) |
| Bangladesh | APTA (LDC) |
Guides by country of origin
- Türkiye → China
- United States → China
- Germany → China
- Italy → China
- France → China
- United Kingdom → China
- India → China
- Vietnam → China
- Japan → China
- South Korea → China
- Canada → China
- Mexico → China
- Australia → China
- Bangladesh → China
- Thailand → China
- Indonesia → China
- Pakistan → China
- Taiwan → China
- Brazil → China
- Malaysia → China
- Singapore → China
- Philippines → China
- Hong Kong → China
- Cambodia → China
- Sri Lanka → China
- United Arab Emirates → China
- Saudi Arabia → China
- Israel → China
- Egypt → China
- Morocco → China
- South Africa → China
- Switzerland → China
- Norway → China
- New Zealand → China
- Chile → China
- Colombia → China
- Peru → China
- Argentina → China
- Kazakhstan → China
- Ukraine → China
- Georgia → China
- Spain → China
- Netherlands → China
- Poland → China