Most- Favored- Nation tariffs
Special Preferential tariff
For Import tariffs, value-added tax (VAT) and consumption tax are charged. All importers of goods into China must pay value-added tax.
The normal VAT is 17% except for certain goods, like: Books, Newspapers, Magazines, Coal Gas, Natural Gas, Hot water, Tap Water, Heaters and Air-Conditioning).
All importers of certain selected consumer goods like: (Tobacco, Liquour, Cosmetics, Skin and Hair-Care products for residential use, Jewels, Motor Cars, Petrol, Motor Vechile tyres) must pay consumption tax.