由 caicai8478 The following is a guide to calculating China’s small parcel export tariffs, focusing on the types of goods that are easily taxed and precautions, for your reference:
- Basis for calculating China’s small parcel export tariffs
Tariff threshold
Different countries/regions have different tariff thresholds for small parcels (for example: the United States is tax-free below $800, the European Union is usually tax-free below 150 euros, and Canada is tax-free below 20 Canadian dollars).
China’s export link: China generally does not impose export tariffs (except for special goods), but it is necessary to pay attention to the import tariffs of the destination country.
Tariff calculation formula
Tariff = Duty-paid price × Tariff rate
The duty-paid price is usually calculated based on the declared value of the goods + freight + insurance, and some countries determine it based on the market price.
Factors affecting tariffs
Commodity category, declared value, origin, trade agreement (such as RCEP), whether anti-dumping duties are involved, etc.
- Types of goods that are easily taxed (high risk)
High-value goods
Electronic products (mobile phones, tablets, smart watches)
Luxury goods (bags, jewelry, branded clothing)
High-priced cosmetics (perfumes, skin care products)
Reason: the declared value is likely to exceed the tax threshold of the destination country.
Sensitive categories
Products containing batteries/magnetic materials (power banks, Bluetooth headsets)
Liquids/powders (cosmetics, food additives)
Imitation or infringing goods (customs focus on inspection)
Reason: special certification is required or it is easy to be suspected of smuggling.
Bulk commodities (even if the unit price is low)
Clothing/shoes and hats (large quantities are easily identified as commercial use)
Small commodities (such as mobile phone cases, data cables, etc., which are prone to underreporting and tax evasion)
Reason: the quantity does not match the declared value and is easy to be inspected.
Food/animal and plant products
Snacks, tea, Chinese medicinal materials
Meat/dairy products (most countries prohibit entry)
Reason: quarantine certificate is required and the procedures are complicated.
- Practical suggestions for reducing tariff risks
Reasonable declaration of value
Avoid obvious under-declaration (e.g., a $100 mobile phone declared as $20), as the customs may re-determine it based on the market price.
Split the package
The value of a single package should be controlled below the tax threshold of the destination country (e.g., EU split order ≤ 150 euros).
Standardize the declared product name
Avoid vague descriptions (e.g., “gift” or “parts”), and be specific (e.g., “men’s cotton T-shirt”).
Use free trade agreements
Provide a certificate of origin (e.g., FORM E for export to ASEAN) to enjoy preferential tax rates.
Check the tax rate in advance
Check the tax rate through the official website of the destination country’s customs or HS Code (e.g., the US HTS Code database).
IV. Reference to common national tariff characteristics
Country Tax threshold High-risk goods
United States ≤800 USD duty-free Electronic products, clothing (large quantities are easy to be checked)
EU ≤150 EUR duty-free Imitation brands, cosmetics, products with CE certification
Japan ≤10,000 JPY Food, electrical appliances (PSE certification required)
Australia ≤1,000 AUD Animal and plant products, wood products
V. Notes
Export tax rebate: If the goods meet the Chinese tax rebate catalog, you can apply for a tax rebate (such as 13% tax rebate rate for electronic products).
Consequences of violations: Underreporting/concealment may result in package detention, fines and even legal risks.
It is recommended to verify the latest policies through the freight forwarder or the destination country’s customs official website before shipment, and dynamically adjust the declaration strategy.