1. How duty is calculated
Most countries charge customs duty on the CIF value (cost + insurance + freight). The rate comes from the product's classification code (HS / HTS / TARIC). Some goods also carry surtaxes — in the US, Section 301 additions on Chinese-origin goods; in the EU, anti-dumping duties.
| Step | Formula |
|---|---|
| Customs duty | CIF x (base duty + surtax) |
| VAT / import tax | (CIF + duty + excise) x VAT rate |
| Landed cost | CIF + duty + VAT (+ excise) |
Try it yourself with the Tariff Calculator.
2. By region
United States
| Topic | Detail |
|---|---|
| Code | HTS (10-digit) |
| Section 301 | +7.5%–25% on listed CN goods |
| VAT | no federal VAT |
European Union
| Topic | Detail |
|---|---|
| Code | TARIC |
| Duty | 0% for most industrial goods |
| Import VAT | DE 19% / FR 20% / IT 22% |
China
| Topic | Detail |
|---|---|
| VAT | 13% on import |
| Excise | some goods (tobacco, alcohol, fuel) |
| HS | 10-digit CN code |
Full country-by-country tariff tables: Global Tariff Calculator. 中文：关税国别指南.