Tariff refers to a tax levied by a country's customs on import and export goods passing through its customs territory according to the laws of that country. Tariffs are generally the highest taxes designated by the highest administrative units in various countries. For countries with developed foreign trade, tariffs are often the main income of national taxes and even national finance. The government can impose tariffs on import and export commodities, but import tariffs are the most important and main trade measures. The tariff of tax basis is the dutiable price. The CIF price of imported goods based on the transaction price approved by the customs is the duty-paid price; The duty-paid price of export goods is the FOB price of the goods sold overseas minus export tax, and the price confirmed by the customs is the duty-paid price.
Legal basis: Article 10 of the Regulations of People's Republic of China (PRC) on Import and Export Tariffs.
Most-favored-nation tariff rate is applicable to imported goods originating from members of the World Trade Organization who also apply the most-favored-nation clause, imported goods originating from countries or regions that have signed bilateral trade agreements with People's Republic of China (PRC) containing mutual granting of most-favored-nation clauses, and imported goods originating from People's Republic of China (PRC).
Imported goods originating in countries or regions that have signed regional trade agreements with People's Republic of China (PRC) containing preferential tariff clauses shall be subject to the agreed tax rate.
Imported goods originating in countries or regions that have signed trade agreements with People's Republic of China (PRC) containing special preferential tariff clauses shall be subject to preferential tax rates.
Imported goods originating from countries or regions listed in the first, second and third paragraphs of this article, as well as imported goods of unknown origin, shall be subject to the ordinary tax rate.