Import Duties and Taxes Explained for International Buyers
Import duties and taxes on goods from China are more varied and country-specific than most new importers expect. There is no single “China duty rate” — rates depend on the product’s HS classification, which country you’re importing into, whether anti-dumping measures apply, and whether your product falls under any country-specific trade measures. This guide explains the structure so you can calculate your duty cost before your first shipment clears customs.
For up-to-date numbers on a specific lane while you read this guide, you can check current China to Nigeria air freight rates — pricing is refreshed live from the carrier feed.
The Duty Calculation Formula
In most countries, import duty is calculated as:
Duty = Customs Value × Duty Rate (%)
The “customs value” is either:
- CIF value: Cost + Insurance + Freight to the destination port. Used by the EU, UK, Canada, Australia, most of Asia and Africa.
- FOB value: Factory price + China inland freight to export port. Used primarily by the United States.
Example: Electronics shipment, FOB China price: $5,000. Ocean freight to UK: $800. Insurance: $50. CIF value: $5,850. UK duty rate (electronics, 0%): $0. UK import VAT 20% on ($5,850 + $0): $1,170.
Same shipment if it were clothing (UK duty rate 12%): Duty = $5,850 × 12% = $702. VAT = ($5,850 + $702) × 20% = $1,310. Total tax and duty: $2,012.
MFN (Most Favored Nation) Rates
MFN rates are the standard tariff rates that countries apply to imports from WTO members they don’t have a preferential trade agreement with. Most imports from China — which doesn’t have FTAs with the US, UK, or EU — are assessed at MFN rates. MFN rates vary widely by product category and are maintained in each country’s national tariff schedule.
Anti-Dumping and Countervailing Duties
When domestic industries successfully petition their government that Chinese exports are being “dumped” (sold below market price) or subsidized, additional duties are imposed. These can be substantial:
- US Section 301 tariffs on Chinese goods: 7.5–25% additional duty on hundreds of product categories
- EU anti-dumping on Chinese e-bikes: 48.5–79.3% depending on manufacturer
- UK anti-dumping on Chinese steel tube/pipe: 30–50%
Always verify anti-dumping status for your specific HS code before modeling landed cost. The World Customs Organization and national customs databases maintain these measures.
Import VAT and GST
Separate from customs duty, import VAT (or GST in some countries) applies at the point of customs clearance:
| Country | Rate | Recovery |
|---|---|---|
| UK | 20% | Yes — if VAT-registered; via PVA |
| Germany | 19% | Yes — if VAT-registered |
| France | 20% | Yes — if VAT-registered |
| Australia | 10% GST | Yes — if GST-registered |
| Canada | 5% GST | Yes — if GST-registered |
| US | No federal VAT | N/A |
| UAE | 5% VAT | Yes — if VAT-registered |
De Minimis Thresholds
Most countries have a de minimis threshold below which imports are exempt from duty (and sometimes VAT). These primarily matter for B2C e-commerce:
- US: $800 USD (formal entry exemption — no duty on consignments under $800)
- UK: £135 (customs duty exemption — VAT still applies)
- EU: €150 (customs duty exemption — VAT now applies to all values via IOSS)
- Australia: AUD $1,000 (duty/tax exemption)
- Canada: CAD $40 for taxes, CAD $150 for duties
For commercial B2B imports (standard Amazon FBA or wholesale), de minimis thresholds rarely apply since shipments almost always exceed these values.
Compare Air vs Sea on Real Lanes
For real-world pricing and country-specific guides, see the live rate pages below:
- How to choose between air and sea freight
- Air freight from China to Nigeria — live rates
- Sea freight from China to Nigeria — live rates
- Air freight from China to the USA — live rates
- Sea freight from China to the USA — live rates
- Air freight from China to the UK — live rates
FAQ
How do I find the exact duty rate for my product?
Look up your product’s HS code in the destination country’s tariff schedule. UK: trade-tariff.service.gov.uk. EU: ec.europa.eu/taxation_customs/dds2/taric/taric_consultation.jsp. US: hts.usitc.gov.
Does the US charge import VAT on goods from China?
No — the US has no federal VAT or GST. State sales tax may apply at point of sale for domestic transactions, but not at the border for imports. US importers pay customs duty (and Section 301 tariffs where applicable) but no consumption tax at point of import.