Different products have the same impact on tax revenue. For electronic products, the general MFN tariff rate is about 10%, the general tariff rate is 30%, and the highest tariff rate for automobiles and refrigerators is 200%. In short, there is no so-called tariff rate for entering the sea, and the value-added tax is basically 17% (this tax rate has nothing to do with the customs, but is provided by State Taxation Administration of The People's Republic of China and collected by the customs).

China Customs collects import duties or export duties on imported and exported goods according to the provisions of the Customs Regulations of People's Republic of China (PRC) and the tax rates stipulated in the Import and Export Tariff of People's Republic of China (PRC). For the convenience of taxpayers, other taxes and fees payable for import and export goods are also collected by the customs at the same time when the goods are imported.

1. The tax object of tariff must be divided into specific tax items according to the internationally accepted commodity classification rules, and the customs import and export tariff is the tariff item and tax rate table. At present, the commonly used commodity classification rule in the world is the Harmonized Commodity Name and Coding System of the Customs Cooperation Council, and countries make their own import and export tariffs on this basis. According to its regulations, commodities are classified according to their natural attributes, uses and functions, and each commodity is given a specific six-digit code. The first six digits of the tariff code of the commodity in the national tariff must be the same as the code, and countries can add subheadings under the six-digit code as needed.

2. The taxable value of tariffs must be determined according to the internationally accepted rules, and most tariffs are levied according to the ad valorem standard. Therefore, it is necessary to determine the taxable value, and the tariff of taxable value is customarily called the duty-paid price. Because countries are likely to create de facto trade barriers and damage free trade, it is always one of the important topics in the development of customs taxation to seek for uniform international rules for determining the customs value, and the WTO valuation agreement is the result of the international community's search for uniform rules for determining the customs value. According to the agreement, the customs value of customs duties should be the transaction price of import and export goods. At present, most countries, including China, have established their own customs tax system according to the WTO valuation agreement. China's Customs Law stipulates: "The customs value of import and export goods shall be determined by the customs on the basis of the transaction price of the goods."