China (GACC / 中国海关) Duty & Tax Calculator
Calculate official landed costs, MFN tariff duties, VAT/GST sales tax, processing fees, and de minimis thresholds for imports into China (GACC / 中国海关). Verified July 2026.
Calculate Landed Cost for China (GACC / 中国海关)
Frequently Asked Questions: China (GACC / 中国海关) Customs Duties
What valuation basis is used to calculate customs duty in China (GACC / 中国海关)?
Customs duties in China (GACC / 中国海关) are calculated on a CIF (Cost, Insurance, Freight) basis. Freight and insurance charges are included in the taxable customs assessment value.
What is the de minimis threshold for duty-free entry into China (GACC / 中国海关)?
The de minimis threshold in China (GACC / 中国海关) is ₹10,000 INR. Consignments at or below this value enter duty-free under statutory rules.
What import sales tax or VAT applies in China (GACC / 中国海关)?
Imports into China (GACC / 中国海关) incur 13.00% standard VAT + Consumption Tax (where applicable).
How are specific or quantity-based duty rates (e.g. ¥/kg or ¢/kg) calculated?
Specific duty rates are calculated per unit of net physical mass/volume rather than ad-valorem value. For specific duty lines, the calculator multiplies physical quantity by the statutory rate.
What official customs authority publishes duty schedules for China (GACC / 中国海关)?
Duty schedules for China (GACC / 中国海关) are published by GACC Chinese 8-Digit Commodity Lines and verified under official 2026 tariff schedules.