Taxes generally include two aspects, duty and value-added tax (VAT); VAT rates vary from country to country, such as 20% in the UK and 10% in Australia, and no VAT in the US。

This is also one of the important reasons why many customers choose the US warehouse when trying to use an overseas warehouse for the first time. In addition, the tariff rate of different materials of the same product will be different, and the tariff rate of exactly the same product will be different in different countries. The collection of VAT must be CIF, that is, it needs to add shipping and customs duties, which are calculated as follows：

United Kingdom: Tax = Duty + VAT (20%)

Duty = Value of goods x Duty rate

VAT = (Value + Shipping + Duty) x 20%

United States: Tax = Duty = Value x Duty rate

US: Tax = Customs duty + VAT GST (10%)

Duty = Value of goods x Duty rate

VAT = (Value + Shipping + Duty) x 10%

PS: VAT = (Value + Shipping + Duty) x Local VAT rate

Packets and EMS in China Direct Shipping (International Express Packet Line) are generally not taxed。

According to experience, the declared value is filled in as about 70% of the factory price of the goods (note that it is the factory price) of the ticket, which is a relatively smooth customs clearance. It is possible that the declared value is too low

As a result, customs will seize fines and force adjustments to the declared value to local market levels, which will affect your tax payment costs。

In case of change, the latest tax rate adjusted by the local country shall prevail

China to foreign warehouse first mile logistics (sea and air DHL/UPS/EMS) fees and taxes + local delivery fees + order processing fees + warehouse rental。

（一）Customs Fastener Inspection

United States: Declared value greater than USD200 may incur tariffs; For express shipments that are required by customs to be officially declared for customs declaration, the recipient must provide customs clearance authorization within 10 days of the arrival of the goods, otherwise the express shipments will be transferred to the supervision warehouse and incur a monthly fee of not less than USD300；

India: All shipments for which local customs requires a detained inspection require authorization from the recipient to begin customs clearance. A storage fee of INR 45 per day is incurred from the day of arrival；

South Africa: Customs clearance time is longer, declared value USD60 or more and electronic products high-value goods will be detained for inspection, and commercial invoices must be provided. Finished pairs of shoes are not accepted, and must be perforated or cut；

Bangladesh: All packages must be cleared by the recipient themselves or authorized to confirm the customs clearance fee service provider, which will incur import duties。

（二）Tax exemption certificate

Thailand, Malaysia: Where the recipient holds a duty-free certificate and needs to apply for duty-free import, it must be clearly indicated on the delivery list (preferably on the waybill at the same time) and clearly notify the forwarder before shipment, so as to notify the local arrangement of relevant matters。

（三）Free trade zone

Malaysia: Chauffeur-drive delivery can only be arranged by Customs and will incur additional charges；

UAE: Jebel Ali-Free Zone, Dubai Airport-Free Zone, etc. must be accompanied by an original invoice with the sender's letterhead and stamp

Parcels over 10KG will be charged an additional fee of 20AED (about RMB40) to purchase the bill of lading certificate before delivery (there is no private parcel delivery service in the UAE Free Trade Zone)。

1. Basic tax rate/WTO tax rate

Here the WTO refers to the MFN (Most Favored Nation) tax rate, which is the tariff rate enjoyed by imported products from a certain country from its most favored nation. According to this article, MFN treatment, an important provision of the General Agreement on Tariffs and Trade, is adopted by countries with bilateral or multilateral trade agreements, and the present and future trade preferences, exemptions and privileges accorded by the contracting parties to third countries are equally accorded to the contracting parties, which are reflected in tariffs, i.e. most-favoured-nation taxes, and this form of tariff concession is reciprocal. At present, the most-favored-nation rate is applied to trade among WTO member countries, and the most-favored-nation rate is the normal tax rate. Generally, preferential tariffs under the Generalized System of Preferences (GSP) and the Free Trade Area are exempted or reduced on the basis of WTO tariffs. Base tax rate: Tariffs used as a preferential base and starting point in preferential arrangements in some ASEAN countries。

2. Preferential tax rates：

It refers to the preferential rate tariff rate lower than the ordinary rate levied on imported goods from a specific beneficiary country. Preferential tariffs are generally reciprocal, and through international trade or tariff agreements, the parties to the agreement give each other preferential tariff treatment; However, there are also unilateral ones, which give preferential countries one-way preferential tariff treatment to beneficiary countries, and do not require reverse preferences, such as preferential tariffs under the Generalized System of Preferences; WTO adopts multilateral general, most-favoured-nation preferential tariffs, which are granted by one Party to all Parties。

Currently, there are two types of preferential tariffs：

1、GSP preferential margin: It is a preferential tax rate provided by developed countries to developing countries, which is reduced or reduced on the basis of the most-favored-nation tax rate, and is therefore the lowest tax rate, which is a one-way, non-reciprocal tax rate. Including the European Union, Japan, Canada, Norway, Switzerland, Australia and other countries。

2、Preferential margin of free trade area: It is a regional trade arrangement in the form of preferential trade arrangements and free trade areas, and a "preferential system" tax rate that is more favorable than the most-favored-nation rate within these regions, which is one of the exceptions to the most-favored-nation principle of the World Trade Organization. Including ASEAN countries, APA countries, Pakistan, Chile, Peru, New Zealand and other countries。

Commonly used countries' tariff thresholds, and VAT, tariff algorithms：

UK tax threshold: ￡15 (€22)

Duty threshold: ￡135

Composition of comprehensive tariff: VAT (Value Added Tax) + DUTY + ADV (Customs Clearance Miscellaneous Charges)

VAT = (Value of goods (declared to customs) + Shipping + DUTY)

DUTY = Value X Product Tax Rate

Australian threshold: $1000

Composition of comprehensive tariff: DUTY + GST + ADV (customs clearance miscellaneous charges)

GST = VAT (Value (Declaration to Customs) + Freight + DUTY) X 10 %

DUTY = Value X Tax Rate

U.S. threshold: $200

Composition of comprehensive tariff: DUTY + ADV

DUTY = Value X Tax Rate

The EU threshold is 22 euros

Composition of the combined tariff: VAT = (value of goods (declared to customs) + freight + DUTY) X 19%

DUTY = (Value + 70% of Shipping Cost) X Product Tax Rate

EU Member States (United Kingdom, France, Germany, Italy, Netherlands, Belgium, Luxembourg, Denmark, Ireland, Greece, Portugal, Spain, Austria, Sweden, Finland, Malta, Cyprus, Poland, Hungary, Czech Republic, Slovakia, Slovenia, Estonia, Latvia, Lithuania, Romania, Bulgaria)