What is customs duty?
A tariff is an indirect tax levied by a government on importing and exporting goods across borders and is an integral part of international trade. It is usually levied based on the assessed value (including cost, insurance freight, or CIF), quantity or weight of goods. The primary purposes of tariffs are to regulate the flow of imported goods, protect domestic industries from external competition, and increase government revenue. By setting tariff rates reasonably, governments can effectively balance trade relations and promote the stable development of the domestic economy.

How is the tariff rate determined?
Customs duties are calculated as a percentage of the total value of goods purchased abroad, regardless of their quality, size or weight. The U.S. Customs and Border Protection (CBP) provides information on the applicable rates and classification of imported goods through the Harmonized Tariff Schedule (HTS). The U.S. Department of Commerce’s Tariff Calculator platform can quickly calculate the specific tax amount by entering the HS code.
Tariff rates are based on commodity classification, international agreements and national trade policies and are affected by the type of commodity, country of origin and trade agreements. There are three main types:
- Fixed-rate: a fixed amount is charged per quantity or weight.
- Proportional rate: a percentage of the commodity value is taxed.
- Mixed rate: a combination of fixed and proportional rates is calculated.
China import tariff
China’s tariffs on imported goods are determined based on commodity classification, international agreements (such as WTO agreements), and China’s trade policies. The tax rate varies depending on the product type. By signing free trade agreements (FTAs) with other countries, China can provide tariff preferences for some goods. Tariffs are collected based on the declared value of the goods. Importers must declare information such as the goods’ value, type, quantity, and country of origin to the customs authorities. The customs authorities will review and assess the declaration and calculate the amount of tariffs to be paid.

How is the tariff calculated for US imports from China?
The following steps are generally taken when calculating the tariff on US imports from China:
- Calculate the tariff: Tariff amount = declared value of imported goods × tariff rate. Depending on the commodity type, additional fees may also be paid (e.g., anti-dumping duties, protective tariffs, etc.).
- Determine the commodity classification: First, the Harmonized Tariff Schedule (HTS) classification code of the commodity needs to be determined based on its nature and description.
- Check the tax rate: Based on the commodity classification code, find the corresponding tax rate. This is usually calculated as a percentage of the commodity’s value.
Impact of the 2025 US additional tariffs on Chinese imports

On January 20, 2025, President Trump is expected to assume the presidency. During his campaign, he threatened to impose tariffs ranging from 10% to 60% on Chinese goods, which will have multifaceted ramifications for American businesses and consumers. Primarily, the tariff increase will affect China by raising the cost of imported goods, which will increase American businesses’ operating expenses. Secondly, participants may pass on the increased costs to consumers, resulting in higher prices for goods and a corresponding reduction in consumers’ purchasing power. Thirdly, some industries may shift production from China to other countries to avoid tariffs, which will change the structure of the global supply chain.
How to pay import duties
In the United States, the importer of record (i.e. the business or individual entering the United States) is generally responsible for paying import duties and taxes. The process involves
Paying the customs duties: The importer must pay the relevant taxes based on the customs tariff rate assessed by the customs. Payment is usually made through an electronic payment system.
Clearing customs: Once the customs duties have been paid, US Customs will inspect and release the goods, and the importer will be able to obtain them.
Declaring the imported goods: The importer must submit detailed information about the goods to US Customs and Border Protection (CBP), including the classification code, value, and country of origin.
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