Import duty tax = duty paid price × import duty rate, tax reduction or exemption, specific tax reduction or exemption and temporary tax reduction or exemption.
1. Import tax is paid in RMB. If the imported goods are denominated in foreign currency, the customs shall convert them into RMB according to the middle price of RMB foreign exchange trading announced by the State Administration of Foreign Exchange on the date when the tax payment certificate is issued;
2. The amount of customs value shall be calculated to Yuan, rounded to less than Yuan, and the customs value shall be calculated to Yuan, rounded to less than Yuan;
3. One ticket of goods below RMB 50 yuan is exempt from customs duties.
Second, analyze the details
Tariff tariff, also known as tariff tariff tariff, is a form that a country's customs collects tariffs on import and export goods and systematically classifies import and export taxable and duty-free goods. Including customs regulations, tariff descriptions and tariff rate tables.
2. What is the tariff rate?
Tariff rates are divided into MFN rates and ordinary rates, which are 4% and 80%. The statutory import tariff rates in China include most-favored-nation tariff rate, agreed tariff rate, preferential tariff rate and general tariff rate.