National taxation threshold
作者:東澍國(guó)際集運 發布時間:2019-09-09
UK threshold: £15
The composition of the comprehensive tariff: VAT (VAT) + DUTY (tariff) + ADV (clearance and miscellaneous fees)
VAT = (value (declared to customs) + shipping + DUTY) X 20%
DUTY = value X product tax rate
Australian threshold: 1000 Australian dollars
Composition of comprehensive tariffs: DUTY + GST + ADV (clearance of customs clearance)
GST = UK VAT (value (for customs declaration) + shipping + DUTY) X 10 %
DUTY = value X tax rate
US threshold: $200
Composition of comprehensive tariffs: DUTY (tariff) + ADV (clearance of customs duties)
DUTY = value X tax rate
EU threshold for 22 euros
Composition of comprehensive tariffs: VAT = (value (declared to customs) + freight + DUTY) X 19%
DUTY = (value + shipping 70%) X product tax rate
The Swiss tariff threshold is: CHF 100
Previously, sellers were consulting Switzerland's tariff threshold (Switzerland did not join the EU, a neutral country), and inquired about the Swiss Customs website. Please know!
EU
Http://ec.europa.eu/taxation_customs/dds/tarhome_en.htm
Japan
Http://www.customs.go.jp/tariff/2010/index.htm
Canada (China applies GPT tax rate)
Http://cbsa-asfc.gc.ca/trade-commerce/tariff-tarif/2010/01-99/tblmod-eng.html
Norway
http://www.toll.no/templates_TAD/Tolltariffen/StartPage.aspx?id=164540&epslanguage=EN
Switzerland
http://xtares.admin.ch/tares/home/homeFormHandler.do;jsessionid=Lc9xQFwJhKcm2T012NBNqCFBw1hsxmvjBf5CMMx6GsNDqYP06yLh!-1750961295?
Russia
Http://www.russian-customs-tariff.com/
Australia (China applies DCS tax rate)
Http://www.customs.gov.au/site/page5663.asp#tariff490
new Zealand
http://www.customs.govt.nz/library/Working Tariff of New Zealand/default.htm
Pakistan
http://www.cbr.gov.pk/newcu/TARIFF/Tarrif20082009.asp
Bangladesh
http://www.nbr-bd.org/nbrweb/TariffPdfs/
Malaysia
Http://tariff.customs.gov.my/
Vietnam
Http://itpc.hochiminhcity.gov.vn/importers/how_to_import/tax/folder_listing/?set_language=en
India
Http://www.cbec.gov.in/customs/cst-0910/cst-main.htm
Sri Lanka
Http://www.customs.gov.lk/tariff.htm
Korea
http://english.customs.go.kr/kcsweb/user.tdf?a=user.customtariff.CustomTariffApp&c=1001&mc=ENGLISH_INFORMATION_KOREA
Thailand
Http://igtf.customs.go.th/igtf/en/main_frame.jsp
Chile
Http://fta.mofcom.gov.cn/chile/guanshuichaxun.shtml
Brunei
http://www.jked.gov.bn/organisasi/Tariff.htm
ASEAN countries' tax cuts for China
http://china.aftasources.com/Wikipedia/list-3326.html
China Free Trade Zone Service Network (ASEAN. Pakistan. Chile. New Zealand. Singapore. Peru)
Http://fta.mofcom.gov.cn/fta_qianshu.shtml
Shenzhen Entry-Exit Inspection and Quarantine Bureau - Regional Discount Inquiry System
Http://59.40.185.205/dpq/web/index.jsp
Supplementary explanation
1. Basic tax rate / WTO tax rate
The WTO here refers to the MFN (Most MFN) tax rate, the tariff rate enjoyed by a country's imported products from its MFN countries. Adopted by countries with bilateral or multilateral trade agreements, MFN treatment is an important clause in the General Agreement on Tariffs and Trade, according to which the contractual and preferential exemptions granted to third countries by the Contracting States are now and in the future. The same privilege is given to the other contracting party, which is reflected in the tariff, which is the MFN tariff. This form of tariff concession is reciprocal. The trade rate between the WTO members is now applied to the MFN rate, and the MFN rate is the normal rate. Generally, the GSP and the preferential tariffs of the free trade zone are tariff reductions based on WTO tariffs. Basic tax rate: In the preferential arrangements of some countries in ASEAN, the tariff is the core of the preferential base and the starting point.
2. Preferential tax rate:
Refers to preferential tariff rates below the general tax rate imposed on imported goods from a particular beneficiary country. Preferential tariffs are generally reciprocal. Through international trade or customs tariff agreements, the parties to the agreement grant preferential tariff treatment to each other; but there are also unilateral, preferential policies for the beneficiary countries to give one-way preferential treatment to the beneficiary countries, and no reverse preferential treatment is required. For example, the preferential tariffs under the GSP; the WTO implements multilateral universal MFN preferential tariffs, and any party gives it to all parties.
Currently, the preferential tariffs include two types:
1. GSP preferential margin: It is a preferential tax rate provided by developed countries to developing countries. It is based on the MFN tariff rate and is therefore the minimum tax rate. It is a one-way, non-reciprocal tax rate. Including the European Union, Japan, Canada, Norway, Switzerland, Australia and other countries.
2. Free trade zone preferential margin: It is a regional trade arrangement in the form of preferential trade arrangements and free trade zones. The “privileged system” tax rate that is more favorable than the MFN tax rate in these regions is the World Trade Organization. One of the exceptions to the MFN principle. Including ASEAN countries, Asia-Pacific countries, Pakistan, Chile, Peru, New Zealand and other countries.
National tax exemption amount:
Country Currency Amount Remarks
China RMB 1000
United States US dollar 200
Canada Canadian Dollar 20
United Kingdom £15
Australia and New Zealand AUD 1000
Europe Euro 22
Russian ruble 10000
Latin American dollars 50 packages higher than US$50 are easy to lose
Japan, US dollar 130
Singapore Dollar 307
Brazil US$ 46
New Zealand US dollar 308 (including shipping)
Spain dollar 30
The above content is for reference only...