{
  "summary": "China charges VAT on imports at a standard rate of 13%. Since 1 January 2024, consignments with a customs value of up to CNY 50 pay no customs duty. China uses the Chinese yuan (CNY).",
  "updatedAt": "2026-10-11",
  "facts": [
    {
      "label": "Currency",
      "value": "Chinese Yuan (CNY)",
      "source": null
    },
    {
      "label": "Import VAT/GST",
      "value": "VAT 13%",
      "source": "https://fgk.chinatax.gov.cn/eng/c101270/c101271/c5157953/content.html"
    },
    {
      "label": "De minimis",
      "value": "No duty up to CNY 50; tax always charged",
      "source": "https://gss.mof.gov.cn/gzdt/zhengcefabu/202411/P020241129682518318359.pdf"
    },
    {
      "label": "Customs tariff",
      "value": "Own national tariff",
      "source": null
    },
    {
      "label": "Last updated",
      "value": "11 October 2026",
      "source": null
    }
  ],
  "faq": [
    {
      "question": "What currency does China use for customs?",
      "answer": "China uses the Chinese yuan (CNY). Its de minimis thresholds are stated in CNY."
    },
    {
      "question": "What is the VAT rate on imports into China?",
      "answer": "China charges VAT on imports at a standard rate of 13%."
    },
    {
      "question": "What is the de minimis threshold in China?",
      "answer": "Since 1 January 2024, consignments with a customs value of up to CNY 50 pay no customs duty. Import tax is charged whatever the value."
    }
  ],
  "sections": [
    {
      "id": "tariff",
      "title": "Currency and customs tariff",
      "text": [
        "China uses the Chinese yuan (CNY)."
      ]
    },
    {
      "id": "taxes",
      "title": "Import VAT and other taxes in China",
      "text": [
        "China charges VAT on imports at a standard rate of 13%."
      ]
    },
    {
      "id": "de-minimis",
      "title": "De minimis in China",
      "text": [
        "Since 1 January 2024, consignments with a customs value of up to CNY 50 pay no customs duty. Import tax is charged whatever the value."
      ]
    },
    {
      "id": "changes",
      "title": "What changed recently",
      "text": [
        "The newest release on this page, the import taxes for China, went live on border.bot on 11 October 2026."
      ]
    },
    {
      "id": "sources",
      "title": "Sources and updates",
      "text": [
        "The import taxes for China come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 11 October 2026.",
        "The de minimis thresholds for China come from border.bot release 2, entered by border.bot, and have been live since 11 October 2026.",
        "This page was last updated on 11 October 2026.",
        "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling."
      ]
    }
  ],
  "data": {
    "type": "country",
    "country": {
      "code": "CN",
      "name": "China",
      "slug": "china",
      "kind": "country",
      "alpha3": null,
      "numeric": null
    },
    "currency": {
      "code": "CNY",
      "name": "Chinese Yuan"
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    "union": null,
    "members": [],
    "linesFrom": {
      "code": "CN",
      "name": "China",
      "slug": "china"
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    "ratesFrom": {
      "code": "CN",
      "name": "China",
      "slug": "china"
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    "taxes": [
      {
        "code": "VAT",
        "name": "VAT",
        "region": null,
        "rate": 13,
        "rateType": "percent",
        "unit": null,
        "scope": [],
        "exclude": [],
        "startDate": null,
        "endDate": null,
        "sourceUrl": "https://fgk.chinatax.gov.cn/eng/c101270/c101271/c5157953/content.html",
        "notes": null
      }
    ],
    "deminimis": [
      {
        "channel": "any",
        "purpose": "any",
        "currency": "CNY",
        "dutyThreshold": 50,
        "taxThreshold": null,
        "basis": "consignment",
        "valueBasis": "customs_value",
        "exclusions": [],
        "origins": [],
        "excludeOrigins": [],
        "sellerScheme": null,
        "flatDuty": null,
        "from": "CN",
        "startDate": "2024-01-01",
        "endDate": null,
        "sourceUrl": "https://gss.mof.gov.cn/gzdt/zhengcefabu/202411/P020241129682518318359.pdf",
        "notes": null
      }
    ],
    "lines": null,
    "rates": null,
    "programmes": [],
    "restrictions": null,
    "provenance": [
      {
        "dataset": "CN:taxes",
        "country": "CN",
        "kind": "taxes",
        "seq": 1,
        "version": "reference snapshot",
        "liveAt": "2026-10-11T08:27:51.133Z",
        "origin": "upload",
        "sourceUrls": []
      },
      {
        "dataset": "CN:deminimis",
        "country": "CN",
        "kind": "deminimis",
        "seq": 2,
        "version": "reference fixes 2026-10",
        "liveAt": "2026-10-11T06:09:58.038Z",
        "origin": "manual",
        "sourceUrls": []
      }
    ],
    "dateModified": "2026-10-11T08:27:51.133Z",
    "seo": {
      "canonicalPath": "/countries/china",
      "robots": "index",
      "sitemap": true,
      "reasons": [
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    "page": 1,
    "pages": 1,
    "size": 100,
    "total": 0,
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  "previous": null,
  "next": null,
  "links": {
    "self": "https://border.bot/countries/china.json",
    "html": "https://border.bot/countries/china",
    "canonical": "https://border.bot/countries/china",
    "markdown": "https://border.bot/countries/china.md",
    "tools": {
      "calculator": "https://border.bot/tools/landed-cost-calculator",
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  },
  "code": null,
  "attribution": "border.bot tariff reference (border.bot), compiled from the official publishers named on each page.",
  "terms": "https://border.bot/legal/terms",
  "notice": "Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.",
  "catalogVersion": "08bc53aa"
}