Tariffs are a type of tax levied by customs on goods and articles entering and leaving the customs territory. Tariff policies are closely related to foreign policies and have a strong foreign-related nature.
Tariffs are divided into import tariffs and export tariffs.
Import tariffs refer to tariffs levied by customs on imported goods and articles. Import tariffs are divided into regular taxes and surcharges. Regular taxes are import tariffs levied according to statutory rates; surcharges are of many names, such as anti-dumping duties, countervailing duties, retaliatory tariffs, emergency import taxes, etc. Surcharges are subordinate to import taxation.
Import tariff rates also include most-favored-nation rates, agreement rates, preferential rates, ordinary rates, tariff quota rates, etc.
Export tariffs are tariffs levied by customs on exported goods and articles. my country encourages cross-border trade, and most export commodities are exempt from export tariffs, except for some restricted or resource products that require tariffs, such as soldering irons, ferrosilicon, etc., which are subject to 15% to 20% export tariffs.
To learn more about import and export tariff rates, please visit the website of the General Administration of Customs of China.
Although there are many types of taxes in my country, the actual tax payment depends on the nature of the enterprise. For example, for foreign trade enterprises, the main taxes involved are value-added tax, corporate income tax, additional tax and personal income tax.