Key facts
- Currency
- Chinese Yuan (CNY)
- Import VAT/GST
- VAT 13%
- De minimis
- No duty up to CNY 50; tax always charged
- Customs tariff
- Own national tariff
Summary
China charges VAT on imports at a standard rate of 13%. Since 1 January 2024, consignments with a customs value of up to CNY 50 pay no customs duty. China uses the Chinese yuan (CNY).
Currency and customs tariff
China uses the Chinese yuan (CNY).
Import VAT and other taxes in China
China charges VAT on imports at a standard rate of 13%.
De minimis in China
Since 1 January 2024, consignments with a customs value of up to CNY 50 pay no customs duty. Import tax is charged whatever the value.
What changed recently
The newest release on this page, the de minimis thresholds for China, went live on border.bot on 13 October 2026.
Frequently asked questions
What currency does China use for customs?
China uses the Chinese yuan (CNY). Its de minimis thresholds are stated in CNY.
What is the VAT rate on imports into China?
China charges VAT on imports at a standard rate of 13%.
What is the de minimis threshold in China?
Since 1 January 2024, consignments with a customs value of up to CNY 50 pay no customs duty. Import tax is charged whatever the value.
Sources and updates
The import taxes for China come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.
The de minimis thresholds for China come from border.bot release 1 (edition reference snapshot), imported from a file, and have been live since 13 October 2026.
This page was last updated on 13 October 2026.
Guidance from published tariff data, not a binding ruling. For a decision customs must follow, apply to the destination’s customs authority for a binding tariff ruling.