Import Duties on E-Commerce Transactions in China

China desires to promote e-commerce. China does not, however, surrender its right to tax e-commerce transactions. Rather, it levies a Value Added Tax (VAT) on imported e-commerce goods. Despite this, foreign corporations that sell goods on-line to customers in China need not account for tax. Instead, sometimes consumers who have imported goods must bear the tax burden.

The following questions have been addressed in this article:

What are the provisions regarding the levying of import duties on e-commerce transactions in China?
What are the tax clearance requirements in relation to e-commerce transactions?
What are the procedural requirements in respect to payment for the imports?


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