Import Duties in China

How much in import duties do you pay when importing from China?

Import duties on goods from China depend on three factors: whether you are purchasing as a consumer or a business, the value of the shipment, and the product’s HS code. For consumers who order online, the rules have become simpler since 2026. For businesses, little has changed, except that even small business shipments are no longer exempt.

In addition, an EU handling fee of €2 for e-commerce shipments is expected to take effect on November 1, 2026. This fee is separate from import duties. Regulations are subject to change. Always verify the current status.

Import Duties on Temu, Shein, and AliExpress

Until July 1, 2026, packages valued at up to €150 were exempt from import duties. That exemption was abolished by Regulation (EU) 2026/382. Since then, a temporary flat rate of €3 per product type. Customs considers the number of lines on the customs declaration, not the number of items. If you order five identical T-shirts, you’ll pay €3. If you order one T-shirt, one phone case, and one lamp, that counts as three lines, and you’ll pay €9. This regulation is in effect until July 1, 2028. After that, you’ll pay the standard rate even on small packages.

The major platforms typically handle VAT through IOSS (Import One-Stop Shop). The 21% VAT is already included in the price you pay at checkout, so the delivery person doesn't need to collect anything else. With a IOSS number The seller pays that VAT directly through a monthly IOSS return. Whether you pay the import duties at checkout or upon delivery varies by online store.

Calculation Example: An Order from Temu

You order a phone case for €6, two identical T-shirts at €8 each, and a desk lamp for €12. Shipping is free. The total cost is €34, spread across three types of products.

For small orders with many different products, the extra costs can quickly add up relative to the order’s value. That’s why more and more platforms are shipping from warehouses within the EU. The goods have already been imported, so you, as the customer, no longer have to pay import duties.

Importing from China for Business: How to Calculate Import Duties

For business imports from China, you pay the standard EU import tariff, also known as third-country law. The EU does not have a free trade agreement with China, and as of January 1, 2015, China is no longer covered by the Generalized System of Preferences (GSP). A certificate of origin therefore does not result in a lower tariff for Chinese goods. The tariff depends entirely on the commodity code. You can find it using the TARIC code of your product in the EU tariff database.

You calculate the import duties based on the customs value: the price of the goods plus transportation and insurance to the EU border. If you’re purchasing on an FOB Shanghai basis, you add the ocean freight to Rotterdam and the insurance yourself to the invoice value. For rail transport, the EU border is usually in Poland, at Małaszewicze. If your invoice is in dollars or yuan, Customs will convert the amount using that month’s customs exchange rate. If you want a quick estimate, use our calculator to to calculate import duties.

Calculation Example: 1,000 T-shirts from China

An online store purchases 1,000 cotton T-shirts for $4,500 FOB Shanghai. The ocean freight and insurance to Rotterdam cost $600. Transportation from Rotterdam to the company’s own warehouse costs €180. For clothing, a rate of 12% usually applies. In this example, we use a customs exchange rate of 1 dollar = €0.86.

With an Article 23 permit, you carry over the €1,069.39 in VAT to your VAT return. Upon import, you then pay only the €526.32 in import duties.

Antidumping and Countervailing Duties on Chinese Products

The EU has imposed additional tariffs on a number of products from China to combat unfair competition. Antidumping Duties are sold on the European market at prices below cost. Countervailing duties apply when the Chinese government subsidizes production. Both are in addition to the standard import tariff and often vary by manufacturer.

These duties also apply if the goods are shipped through another country to circumvent the measure. For example, the antidumping duties on bicycles also apply to bicycles shipped via Indonesia, Malaysia, and Cambodia, among other countries. For electric cars, the European Commission accepted the first price undertaking in 2026, allowing a manufacturer to import at a minimum price without incurring the additional duty.

Notice: The list above is not exhaustive. Measures also apply to aluminum and fiberglass products, among others. Therefore, check TARIC for each commodity code and manufacturer to see if a measure applies.

Sources for the table

• European Commission: Extension of Duties on Electric Bicycles from China (January 24, 2025)
• Implementing Regulation (EU) 2025/2146: Antidumping Duty on Bicycles from China
• Implementing Regulation (EU) 2026/274: Antidumping Duty on Ceramic Tableware from China
• Cerame-Unie: Press Release on the Definitive Antidumping Measures on Ceramic Tableware
• Regulation (EU) 2026/1384: EU Steel Regulation with tariff quotas and 50% out-of-quota rights

What documents do you need when importing from China?

For a business shipment from China, you will generally need the following documents:

• Importer's EORI number
• Trade invoice and packing list
• Transportation Document (Bill of Lading, Air Waybill, or Rail Waybill)
• Certificates or permits, depending on the product

Before the goods arrive, the carrier must file a summary declaration in advance in the ICS2 system. Since 2025, this has applied to all modes of transport, including rail and road transport. If the sender’s information is missing or the description of the goods is too vague, the shipment may be detained before it enters the EU.

In addition, your product must comply with European product regulations. The General Product Safety Regulation (GPSR) has been in effect since December 13, 2024, and requires a responsible economic operator in the EU. If you import steel, aluminum, cement, or fertilizer, your shipment may be subject to the CBAM as of January 1, 2026. Importers who import 50 metric tons or less of these goods per year are exempt from this requirement.

Common Mistakes When Importing from China

In practice, we often find that the value listed on the invoice is incorrect. Chinese suppliers sometimes list a lower value on the invoice or describe the shipment as a gift or sample, with the intention of helping the importer. To Customs, this constitutes undervaluation, and the importer is held responsible. If an audit is conducted, additional import duties and VAT will be assessed, often accompanied by a fine.

A second common mistake involves the commodity code. Suppliers frequently list a Chinese export code on the invoice. The first six digits of this code often match the European code, but the last digits determine the tariff rate and whether an antidumping duty applies. Therefore, never accept the supplier’s code without verifying it.

Finally, when purchasing on an FOB or EXW basis, importers often forget to include freight costs in the customs value. Because freight from China is relatively expensive compared to the value of the goods, this makes a significant difference in the import duties.