China Import Duties & Tariffs: A Practical Guide for Buyers

Nothing erodes your sourcing margin faster than surprise customs charges. Many first-time importers calculate the factory price and shipping cost — then discover duties, tariffs, and customs brokerage fees that add 15% to 30% on top. This guide covers what you need to know before placing your first order.

Understanding HS Codes

Every product imported into the US, EU, or any other country is classified under a Harmonized System (HS) code. This 6- to 10-digit code determines the duty rate. The wrong HS code can mean overpaying duties — or worse, triggering a customs audit. Ask your Chinese supplier for the HS code they use on export declarations, then verify it independently against your country's tariff schedule.

US Section 301 Tariffs on Chinese Goods

As of 2026, many products imported from China into the United States are subject to Section 301 tariffs — additional duties ranging from 7.5% to 25% on top of the standard MFN (Most Favored Nation) duty rate. These apply to a wide range of consumer goods, electronics, machinery, and textiles. Always check the current USTR exclusion list for your specific HS code before calculating your landed cost.

How to Calculate Total Landed Cost

Your total landed cost per unit should include:

Common Incoterms: Where Risk Transfers

EXW (Ex Works): The factory makes the goods available at their premises. You are responsible for everything from that point forward — local trucking, export clearance, ocean freight, import clearance, and final delivery. Cheapest on paper, highest risk in practice.

FOB (Free on Board): The supplier handles local logistics and export clearance, delivering the goods onto the vessel. Risk transfers to you once the cargo crosses the ship's rail. This is the most common term for first-time importers — it balances cost and control.

CIF (Cost, Insurance, Freight): The supplier arranges and pays for ocean freight and insurance to your destination port. Convenient, but be aware that the supplier may mark up freight costs or choose slow, unreliable carriers.

De Minimis and Section 321 Entry

For shipments valued under $800 entering the US, you may qualify for Section 321 de minimis entry — meaning no duties or formal customs entry are required. This is why many e-commerce sellers ship small orders via express couriers. However, changes to de minimis rules are under active discussion, so do not build your entire business model around this exemption.

Supplier's Role in Customs Clearance

A reliable Chinese supplier should provide accurate commercial invoices, packing lists, and correct HS codes for export. Some suppliers deliberately undervalue invoices to reduce your duty liability — do not agree to this. Customs authorities can seize undervalued shipments, and the penalties far outweigh any short-term duty savings.

Start with a Verified Supplier

Customs issues often start with supplier issues — incorrect documentation, misdeclared goods, or fraudulent invoices. Before you worry about duties and tariffs, make sure your supplier is legally registered and operating legitimately. Our Safety Shield verification confirms the supplier's identity so you can proceed with confidence.