How to calculate the international import and export tax on goods

Friends engaged in international freight forwarding and international logistics all know that due to the complexity of import and export goods, customs levies have different calculation methods. For example, some are small but valuable; some belong to the same kind of commodity, because of different technical standards or specifications, prices vary widely; some are sold by weight, some are sold by piece, and so on. Next, Shenzhen International Logistics Yingcheng Xiaobian will introduce some relevant knowledge, let's take a look at it together.

I. Common methods of tariff levying
1. Ad valorem duty
The ad valorem tax is based on the dutiable price of goods. It stipulates the different tax percentage of different goods. The tax payable per unit of goods is the product of the price of goods and the tax rate.
Tax payable per unit of goods = unit price of goods (customs value) * tariff rate
Total Taxable on Goods = Total Value of Goods (Customs Dutiable Price)x Tariff Rate
This method of tariff levying is the most widely used by customs in the world, and ad valorem tariff levying method is also implemented in China.

2. Specific duty
Volume tax is a tariff method based on the quantity, volume and weight of goods. Its characteristic is that the unit taxable amount of each imported goods is fixed. The calculation is simple and unaffected by price changes.

3. Compound duty
Tariffs derived from more than one method of tariff collection. For example, ad valorem tax and ad valorem tax are levied on certain goods at the same time, or ad valorem tax is levied on goods imported below a certain price, and ad valorem tax and ad valorem tax are levied on goods imported above that price.

4. Selective duty
Selection tax is similar to compound tax. When an ad valorem tax and compound tax can be executed on a certain kind of goods, the higher tax rate is chosen as the tax rate.

5. Sliding duty
When the price of imported goods is high, they are taxed at a lower tax rate; when the price is low, they are taxed at a higher tax rate.

6. Price differential duty
Seasonal duty
Standards for tariff collection:
The varieties of import and export goods are very complicated, some are small but of high value; some belong to the same kind of goods, because of different technical standards or specifications, prices vary widely; some are sold by weight, some by piece. Customs taxation also has different calculation methods.

I. Common methods of tariff levying
1. Ad valorem duty
The ad valorem tax is based on the dutiable price of goods. It stipulates the different tax percentage of different goods. The tax payable per unit of goods is the product of the price of goods and the tax rate.
Tax payable per unit of goods = unit price of goods (customs value) * tariff rate
Total Taxable on Goods = Total Value of Goods (Customs Dutiable Price)x Tariff Rate
This method of tariff levying is the most widely used by customs in the world, and ad valorem tariff levying method is also implemented in China.

2. Specific duty
Volume tax is a tariff method based on the quantity, volume and weight of goods. Its characteristic is that the unit taxable amount of each imported goods is fixed. The calculation is simple and unaffected by price changes.

3. Compound duty
Tariffs derived from more than one method of tariff collection. For example, ad valorem tax and ad valorem tax are levied on certain goods at the same time, or ad valorem tax is levied on goods imported below a certain price, and ad valorem tax and ad valorem tax are levied on goods imported above that price.

4. Selective duty
Selection tax is similar to compound tax. When an ad valorem tax and compound tax can be executed on a certain kind of goods, the higher tax rate is chosen as the tax rate.

5. Sliding duty
When the price of imported goods is high, they are taxed at a lower tax rate; when the price is low, they are taxed at a higher tax rate.

6. Price differential duty
Seasonal duty