How do I calculate import duty and VAT on a machine?

By I&R Group, Jiaxing. Reviewed October 3, 2026.

Duty is a percentage of the customs value (FOB or CIF depending on the country) set by the machine's tariff code; a trade agreement with China can lower or zero it with a certificate of origin. Import VAT or GST is then charged on the value plus duty. The exact rate hinges on the tariff code, so confirm the code first, then apply duty and import tax.

• Duty = rate for the tariff code × customs value.
• A trade agreement with China can cut the duty with a certificate of origin.
• Import VAT/GST is charged on the value plus duty.