Are any/all goods shipped to China subject to duty and VAT (Value Added Tax)?
No. Not all goods shipped to China are subject to duty and VAT. The following three categories of goods are duty free. Category A: Documents This category of goods has no commercial value. It includes documents, contracts, tickets, accounting statements, invoices, training materials, etc. However, this category does not include books, diskettes, CDs, VCDs, and DVDs, of which the quantities and values should be reasonably declared. Category B: Duty-free shipments This category includes • Samples and advertising materials of no commercial value • Shipments for which the duty and tax, if assessed, would be less than RMB10 (USD1.20) • Personal effects specified in the Customs regulations Category C: foreign donations, foreign aid, returned defected goods, temporary imported goods, goods returned for repair, goods for scientific and educational use, goods for handicapped, and office equipment for foreign investment enterprises. The above commodities are subject to change and to the interpre
