import tariff tax price × import tariff rate. When calculating tariffs, we should pay attention to the following points: 1. Import taxes are paid in RMB. If the imported goods are denominated in foreign currency, the customs shall calculate the transaction price in RMB according to the middle price of RMB foreign exchange quoted by the State Administration of Foreign Exchange on the date when the tax payment certificate is issued. Foreign currencies not listed in the RMB foreign exchange quotation sheet shall be converted into RMB at the exchange rate determined by the state foreign exchange administration department. 2. The amount of the duty-paid price shall be calculated up to RMB yuan, and the following RMB yuan shall be rounded off. The duty-paid tax shall be calculated up to the minute, and rounded off as follows. 3. One ticket of goods is exempt from customs duties below RMB 5 yuan. Tariff refers to a kind of tax levied by a country's customs on import and export goods passing through its customs territory according to the laws of that country. Tariff is generally a high-level tax at the designated tax rate by the highest administrative unit in all countries. For countries with developed foreign trade, tariff is often the main income of national tax and even national finance. The government can impose tariffs on import and export commodities, but import tariffs are the most important and the main trade measures.

article 13 of the administrative measures of the customs of the people's Republic of China on taxation of import and export goods shall be subject to the tax rate implemented on the day when the customs accepts the declaration of import or export of the goods. If the imported goods are declared with the approval of the customs before they arrive, the tax rate implemented on the day when the means of transport carrying the goods declare their entry shall apply. When importing goods for transit, the tax rate shall apply to the date when the customs at the place of shipment accepts the goods for import declaration; Where the goods are declared with the approval of the customs before they arrive at the destination, the tax rate implemented on the day when the means of transport carrying the goods arrive at the destination shall apply. When goods are exported for transit, the customs at the place of departure shall accept the tax rate implemented on the day when the goods are declared for export. Import and export goods subject to centralized declaration with the approval of the customs shall be subject to the tax rate implemented on the day when the customs accepts the declaration of the goods every time they are imported or exported. For imported goods that have been sold by the customs according to law because they have not been declared within the prescribed time limit, the tax rate applied on the day when the means of transport carrying the goods declare their entry into the country shall apply. Import and export goods that need to be taxed because the taxpayer violates the regulations shall be subject to the tax rate implemented on the day when the violation occurs; If the date of the act cannot be determined, the tax rate implemented on the day when the act is discovered by the customs shall apply.