Global trade data for 2025 shows that the export of upright refrigerators from the Chinese market has surged, which requires customs clearance and customs clearance documents. To put it simply, customs duties refer to a tax levied by a country’s customs on import and export goods passing through its customs territory in accordance with its laws. Customs clearance documents usually include bills of lading, invoices, packing lists, certificates of origin, etc. These documents are essential for the smooth passage of goods through customs inspection and customs clearance procedures.
The tariff and customs clearance of imported refrigerators involves multi-dimensional compliance requirements. From the perspective of tariffs, it includes basic tax rates, agreed tax rates, and other agreements.
The basic tax rate is 9% for WTO member states and 100% for ordinary tax rates (for non-WTO members or for providing certificates of origin).
The agreed tax rate includes zero tariff commitments for new refrigerators from Brunei, Laos, etc., and Thailand and Vietnam maintain a 5% -10% tax rate.
From January 1, 2025, China will implement a provisional import tax rate for 935 commodities (excluding tariff quota commodities); continue to impose export tariffs on 107 commodities such as ferrochrome, and implement an export provisional tax rate for 68 of them.
Ⅰ.How to calculate the tax on imported upright refrigerators?
More specifically, I want to know what rules and steps are used to determine the amount of taxes and fees to be paid in the case of importing a specific product such as a upright refrigerator.
(1) Tariffs
Formula: customs duty amount = customs value x applicable tax rate
Note: Duty paid price (CIF price = cost + insurance + freight, commercial invoice and freight insurance certificate are required.)
(2) Value-added tax
Tax rate: 13% (component taxable price = dutiable value + tariff).
Special circumstances:
① Cross-border e-commerce imports: single-time ≤ 5,000 yuan, annual ≤ 26,000 yuan, value-added tax is levied at 70% of the statutory tax payable.
② Warehousing in the bonded area: Suspend the payment of import and export environmental tax, and make up tax when selling out of the area.
(3) Consumption tax
It is important to note that refrigerators are not taxable under consumption tax.
II. Take you to understand the customs clearance document system
Commercial invoice: CIF price, origin, HS code (8418500000), model parameters, and production date should be indicated.
Packing list: Mark the gross weight/net weight of each refrigerator (accurate to two decimal places), packaging form (wooden frame + EPE shockproof).
Bill of Lading: It must be a clean bill of lading, marked with “Freight Prepaid”, and indicate the container number and seal number.
Certificate of Origin: – RCEP Member States: Submit FORM R, Regional Value Component ≥ 40%. – ASEAN Countries: Submit FORM E.
3C certification: need to file and apply China energy efficiency label (1 energy efficiency priority), provide test report (GB 1 2021.2 – 20 1 5).
Energy Efficiency Label: It is necessary to file and apply the China Energy Efficiency Label (Level 1 Energy Efficiency Priority), and provide the test report (GB 1 2021.2 – 20 1 5).
Health certificate: If food contact materials (e.g. liners, seals) are involved, an official health certificate from the exporting country is required.
The price of imported refrigerators from China is relatively favorable, and there are huge advantages in tax rates. It is not recommended to choose imports for a small number of individuals. It needs to be analyzed according to your situation, especially for mass customization. Nenwell can meet your needs and provide you with high-quality service. I wish you a happy life!
Post time: Mar-28-2025 Views: