由 caicai8478
I. Export tariff policy
- China’s export tariff policy
Most kitchenware products: China implements a zero tariff policy for most kitchenware exports to encourage exports
Special circumstances: A few resource-based kitchenware raw materials (such as high-end stainless steel) may be subject to export tariffs
Tax rebate policy: VAT rebates can be applied for after export, and the rebate rate is usually between 5%-13%, depending on the product category
- Tariff policies of major importing countries
US: Average tariff of 3-8%, stainless steel kitchenware may face anti-dumping duties
EU: MFN tariff of 0-12%, some products enjoy GSP benefits
ASEAN countries: Most kitchenware products in the China-ASEAN Free Trade Area have a tariff of 0
Japan: Average tariff of 3-10%, some products enjoy preferential tax rates
II. Value-added tax (VAT) policy
- China’s VAT policy
Export link: Applicable zero tax rate (tax exemption and tax refund)
Tax refund process: Need to provide export declaration form, VAT special invoice and other materials
Tax refund rate: The tax refund rate for common kitchenware products is as follows:
Stainless steel kitchenware: 13%
Plastic kitchenware: 9-13%
Ceramic kitchenware: 9-13%
Electric kitchenware: 13%
- VAT policy of major target markets
EU: Standard tax rate 20-27% (different in different countries), VAT number registration required
USA: No federal VAT, some states levy sales tax (2-10%)
UK: Standard tax rate 20%
Australia: GST 10%
Japan: Consumption tax 10%
III. Special trade agreement benefits
RCEP Agreement: Tariff reductions and exemptions are available for kitchenware trade between member countries
China-ASEAN Free Trade Area: Most kitchenware products have zero tariffs
China-EU CAI: Trade barriers may be further reduced in the future
IV. Compliance recommendations
HS code classification: Accurate classification (such as 7323.93-stainless steel kitchenware)
Certification of origin: Apply for FORM Preferential Certificate of Origin E
VAT Registration: Register for VAT in advance in markets such as the EU
Compliance Declaration: Truthfully declare information such as materials, uses, and values
Professional Consultation: For complex situations, it is recommended to consult a professional customs broker or tax consultant
V. Common Risk Tips
Anti-dumping Risk: Some stainless steel kitchenware faces anti-dumping investigations in the European and American markets
Material Standards: Must comply with food safety standards such as FDA (USA) and LFGB (Germany)
VAT Audit: The EU has strict VAT compliance requirements for cross-border e-commerce
Tariff Classification Disputes: Kitchenware of different materials and functions may be classified differently
If you need a detailed analysis of a specific country or specific product, it is recommended to provide more information to provide a more accurate policy interpretation.