It is not difficult to see that the import tariff in China is relatively high at present. Reducing tariffs will be good news for cross-border e-commerce platforms and further promote the development of cross-border e-commerce industry in China. 1. How to calculate the customs value of import duties 1? Definition: The CIF price of imported goods (that is, the CIF price of goods) based on the transaction price approved by the customs is the duty-paid price. CIF price includes the price of the goods, plus the packing fee, freight, insurance and other labor costs before the goods arrive at the import places in People's Republic of China (PRC) and China. 2. Calculation formula of import tariff: the amount of import tariff levied ad valorem = the duty-paid price of imported goods (CIF) × the ad valorem import tax rate; Conversion of several common prices: CIF=FOB+ freight+insurance; CIF=(FOB+ freight) /( 1- insurance rate). 2. Can import duties be deducted? Customs duties cannot be deducted. Import duties shall be included in the cost of imported materials and parts and shall not be deducted. Import value-added tax can be deducted from the customs duties of imported goods, and can only be deducted from the value-added tax paid in the import link. 1. According to the provisions of the Notice on Strengthening the Administration of Tax Deduction of Special Payment Letter for Import Value-added Tax (Guo Shui Fa [1 996] No.32), (1) The special payment letter for import value-added tax issued by the customs is marked with two unit names, that is, if the name of the agent importer and the name of the entrusted importer are marked at the same time, only one of them can be obtained. (2) The consigning importer who declares the tax deduction must provide the corresponding original special payment letter for VAT collected by the customs, the entrustment contract and the payment voucher, otherwise the input tax will not be deducted. 2. According to the Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Issues Related to Adjusting the Deduction Period of VAT Tax Deduction Vouchers (Guo [2009] No.617), the general VAT taxpayer who implements the management mode of "comparing first and then deducting" on the special payment book for customs import (hereinafter referred to as the customs payment book) will obtain it in the future of 201KLOC-0. Within 0/80 days from the date of issuance/kloc-,submit the customs tax payment certificate deduction list (including paper materials and electronic data) to the competent tax authorities for review and comparison. 3. What is the function of import car tariff? Since joining the WTO in 2005, it is said that protective tariffs will be abolished within 10 years, not tariffs, but protective tariffs. In the future, tariffs will fall below 10%, and other member countries still have tariffs. At present, the average tariff rate in developed countries is maintained at 3.8%, but there is no real zero tariff. Protective tariff is a tariff imposed on imported goods by a country to protect its industry and agriculture. The protective tariff rate is higher, sometimes as high as several hundred percent, which is actually equivalent to prohibiting imports, thus achieving the purpose of protection. At present, it is still one of the important measures in the protective trade policy, although import can be directly restricted through import licenses and import quotas, and tariff restrictions can be broken through dumping and capital export, so that the role of tariff protection is relatively reduced. To sum up, if the imported goods are transacted in foreign currency, the customs will 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.

Legal objectivity:

Article 18 of the Regulations on Import and Export Tariffs of People's Republic of China (PRC) shall be examined and determined by the Customs on the basis of the transaction price that meets the conditions listed in the third paragraph of this article, the import place of the goods in People's Republic of China (PRC) and the transportation situation before unloading in China, as well as the relevant expenses and insurance premiums. The transaction price of imported goods refers to the total price actually paid and payable by the buyer to the seller for importing the goods when the seller sells the goods to People's Republic of China (PRC), and adjusted according to the provisions of Articles 19 and 20 of these Regulations, including direct payment and indirect payment. Article 19 of the Regulations on Import and Export Tariffs of People's Republic of China (PRC) shall include the following expenses of imported goods in the dutiable price: (1) commissions and brokerage fees other than purchase commissions borne by the buyer; (two) the cost of the container that is regarded as an integral part of the goods when the customs value is examined and approved by the buyer; (six) the seller directly or indirectly obtains the proceeds from the resale, disposal or use of the goods after import from the buyer.