• China requires duties to be paid on items that are being moved in and out of country.china image by Luisafer from Fotolia.com
  
  A customs duty is the tax on the import and export of goods from one country to another. Customs departments of each country are responsible for the collecting and recording of duties received. This agency is responsible for overseeing and regulating the cross-border movement of goods, including animals, personal effects, and hazardous items. Different countries have different customs laws and therefore require different duties to be paid.
  
  

General Rules

• All goods shipped into and out of China are subject to duties. Duties will be paid by the consignor or shipper of the items. Duties are not applicable to a passenger's baggage or personal effects, which are considered separate from dutiable goods.
  
  

Tariff Rates

• Tariff rates, or duties for imports, fall into two categories. The first category is "general tariff rates." These are the rates that apply to items that are being traded with countries that do not have trade treaties with China. "Minimum tariff rates" are for those countries that do have trade treaties established.
  
  

Rates

• The rates of duties are determined by a couple of factors, the first being the normal wholesale value at the time of purchase. The customs agency can also look at the cost of the item overseas. If an official value or cost cannot be determined, then the Department of Exchange Control can make a determination of value.
  
  

Payment of Customs

• Payments should be received within seven days following the issue of customs clearance. Customs can levy fines for overdue payments. If duty has been overpaid, the shipper can request a refund within a year by providing paperwork that shows why he believes it has been overpaid, along with receipts to that effect.