import tax from china to usa

All about Import Tax from China to USA

Importing goods and products from china involves various import Taxes and Custom duties that are to be paid to the US customs and border protection and other federal agencies in time to avoid delays in receiving shipments and penalties. For the new importers it is important that they know the import tax from China to USA before getting into the import business.

Taxes and custom duties vary depending on products and goods that you are importing from China to USA and this is what it makes the whole process of international trade seem very complex for the new importers. But with the help of a licensed customs broker in USA you can easily get your shipments on time and he can also help you in getting in touch with the right suppliers in China.

This article will help you get to know the basics of Custom Duties, VAT, and other taxes that apply when importing from China to USA. Let’s dig in to explore more about import tax from China to USA:

As a new importer you must be aware that customs duties are charged by US customs and border protection on all import consignments that have a value of US $200 or above. Some category or items are exempt from duty and also goods from certain countries are exempt from duty.

List of few items and the duty rate levied on them in the USA:

  • Wristwatches: 9.8% + US$1.53 per unit
  • Tablet PC: 0%
  • Solar Panels: 0%
  • T Shirts: 16.5%
  • Electric Bikes: 0%
  • LED Bulb Lights: 3.9%
  • Peanuts: 131.8%

Various Import Tax from China to USA

VAT (Value Added Tax)

There’s no VAT in the USA but a Federal Excise Tax is levied on certain items such as Tobacco and Alcohol when importing.

At the moment there are no Federal Excise Tax levied on consumer products when importing from China to USA.


MPF (Merchandise Processing Fee)

A Merchandise Processing Fee is levied on all goods that are imported into the USA and it doesn’t include duty, freight, and insurance charges. MPF is charged on the value of the merchandise.  There are two types of MPF charged by the US customs and Border Protection:

Informal Entries – Merchandise that are valued less than US$2500 have a set fee US$2, US$6, or US$9 per shipment.

Formal Entries – Merchandise that are valued more than US$2500 have a fee of 0.3464 percent of the value of the merchandise. The fee cannot be less than US $25 and cannot exceed US $485.


HMF (Harbor Maintenance Fee)

A Harbor Maintenance Fee in Levied on the imported goods that arrive via sea. However, HMF doesn’t affect your bottom line compared to other import tax from China to USA as it is just US $0.125% of the cargo value.

HMF was first introduced in the 80s with the provision of charging importers a small fee towards the harbor maintenance costs.


Customs Value

Import Tax from China to USA have Custom duties, MPF and HMF fees discussed above that are calculated based on the FOB (Free on Board) value of the merchandise being imported which includes the following:

  • Product cost (the actual cost of the product)
  • Transportation cost (to Port of Loading in China)
  • Export clearance (China)

Almost all the Chinese suppliers quote products based on FOB terms. However, negotiating with them if the quantity is large can be a good idea as you may not have to pay for the transportation cost and your supplier can bear it.

I am a Licensed Customs Clearance Agent in Maryland, USA for over 30 years. I can help you in getting your import consignments cleared quickly without any delays and ready to provide you a free consultation.

Call me +1-443-912-3111 or fill up the Contact Us from and I’ll get back to you.

Leave A Comment