1. Tariff rate of the People's Republic of China 5. Tax amount calculation method  2. The type of tax imposed when importing to China 6. Taxable value  3. Tariff number 7. Declaration and tax payment  4. Classification of tariff rate   Classification of tariff rate Most favored nation tariff rate Applied to imported goods where the place of origin is any of the WTO member countries, is a partner country or region in a bilateral trade agreement that most-favored-nation status, and those imported goods of national origin. Agreed tariff rate Applied to imported goods where the place of origin is any of partner countries or regions with regional trade agreements that contain the preferential tariff clause. Preferential tariff rate Applied to imported goods where the place of origin is any of partner countries or regions with trade agreements that contain the special preferential tariff clause. General tariff rate Applied to imported goods where the place of origin is not any of the foregoing countries or regions, or where the place of origin of the imported goods is unknown. Provisional tariff rate Goods to which the most favored nation tariff rate is applied The provisional tariff rate will be applied. Goods to which the agreed tariff rate or the preferential tariff rate is applied The tariff rate that is lower by comparing the agreed tariff rate or the preferential tariff rate with the provisional tariff rate. Goods to which the general tariff rate is applied The provisional tariff rate will be applied. Tariff quota The in-quota tariff is applied to those imported goods that are subject to the tariff quota and are within the quota. Legal restrictions and taxation system China China Compulsory Certification (CCC) Administrative Measures on the Import of Mechanical and Electrical Products Administrative Measures on the Inspection and Supervision of Imported Used Mechanical and Electrical Products Export and import duties Regulations concerning packing materials Intellectual property rights system at customs Processing trade Specific economic area System of bank surety accounts The CEPA (the Hong Kong / Mainland Closer Economic Partnership Arrangement) Certification of place of origin and export / import procedures The import of new chemical substances The flow of export/import clearance Distance between principal cities of each country Comparison of Chinese free trade zone and export processing zone

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