Import taxes are paid by the importer, that is, the importing company. The formula for calculating the duties payable on imported goods is: Tax payable = Import quantity of taxable goods × Duty-paid price per unit × Applicable tax rate The duty-paid value of imported goods in the formula is the basis for calculating import duties. The tax law stipulates that the duty-paid value of imported goods shall be the CIF value based on the transaction price approved by the customs. The so-called landed price includes the price of the goods, plus packaging fees, freight, insurance and other labor costs before the goods arrive at the entry point in my country's customs territory and are unloaded. The above-mentioned fees also include fees paid overseas for patents, trademarks, copyrights, proprietary technologies, computer software or materials related to the imported goods for the purpose of domestic production, use, or publication and distribution. During the transaction process of the goods, if we pay the seller's commission in addition to the transaction price, it shall also be included in the transaction price. The CIF price of imported goods shall be determined by customs review. For example: A certain import and export company in my country imported a batch of goods from abroad in May 2002. The price of this batch of goods was US$100,000. The freight, insurance and other expenses incurred before arriving at the Chinese port for unloading were equivalent to RMB 26,000. The foreign exchange rate of the People's Bank of China on that day was 1:8.25, and the tariff rate was 25. How should the company calculate the tariffs payable on imported goods: Tax payable = (100000×8.25 26000)×25 =212750 (yuan) In addition, there are imports Tax collection includes value-added tax and consumption tax. Only a small number of goods, such as tobacco and alcohol, are subject to consumption tax. Tariffs are also required for exported goods. For products that are encouraged to be exported by the state, the export tariff for most goods is 0 and are exempt from export duties. Products with restricted exports are subject to additional tariffs. Only a very small number of goods are subject to export duties. Therefore, you will generally not be required to pay export duties when exporting goods.