China Customs HS Code Classification Worksheet
Misclassified goods can mean the wrong duty, delayed clearance or penalties. This worksheet gives import coordinators and buyers a single place to keep each part's HS code, declared value, and the resulting duty and VAT estimate in China.
| Part number | Description and function | HS code (6 digit) | China 10-digit code | CIF value | Duty rate (%) | VAT rate (%) | Import duty | Import VAT | Total taxes | Status | |
|---|---|---|---|---|---|---|---|---|---|---|---|
CNY 960 | CNY 1,685 | CNY 2,645 | |||||||||
CNY 3,040 | CNY 5,335 | CNY 8,375 | |||||||||
CNY 6,880 | CNY 12,074 | CNY 18,954 | |||||||||
CNY 0 | CNY 31,200 | CNY 31,200 | |||||||||
CNY 4,320 | CNY 7,582 | CNY 11,902 |
The example HS 6-digit codes are standard international subheadings for the described goods, but the duty rates shown are illustrative only. Chinese import duty depends on the 8 to 10 digit national code, origin, any trade agreement and current tariff notices. Confirm every line with your customs broker or a written classification ruling.
HS code master data review
Optional: a review of how HS codes and duty rates are stored and versioned against your item master.
Optional. The tool and every export work without this. No spam.
How to use the worksheet
Add one row per distinct part or family. Enter a clear description of what the item is and what it does, the 6-digit HS code you believe applies, and the CIF value. Enter the duty and VAT rates after checking them for the code and origin. The sheet calculates duty on CIF and import VAT on CIF plus duty. When your broker confirms the national 10-digit code, add it and change the status. Export the sheet to Excel to send to the broker.
The calculation behind it
For imports into China, customs duty is generally calculated as the dutiable value (CIF) multiplied by the duty rate. Import VAT is then charged on the sum of the dutiable value, duty and any consumption tax, at the applicable VAT rate, which is 13% for most goods. Consumption tax applies to a limited list of goods and is not included here. Preferential origin rates, anti-dumping duties or additional tariffs would change the result and should be checked separately.
- Duty = CIF value x duty rate
- Import VAT = (CIF value + duty) x VAT rate
- Total taxes = duty + import VAT
Classification principles
The HS system classifies by what a product is, how it is made and what it does, following General Rules of Interpretation. The first six digits are common worldwide. National extensions add detail and carry the rate. Customs also asks for declaration elements such as brand, model, material and use, so descriptions should contain these facts. Keep supplier datasheets and photos with the worksheet as support in case of query.
Common mistakes and ERP notes
Frequent errors are using the supplier's code without checking it, describing parts too vaguely, applying the same code to different variants and forgetting to update codes after annual tariff changes. In an ERP, store the HS code on the item or the item-plant record, use a versioned table for rates, and block shipment documents when the code is blank. SAP GTS, Oracle GTM and Infor tools can hold this, and a simple custom field is the minimum.
Frequently Asked Questions
Which HS code do I use for China, 6 or 10 digits?
The first six digits follow the international Harmonized System. China adds further digits for national subheadings, typically eight, and uses ten digits for customs declarations. The duty rate and regulatory conditions attach to the national code, so you need the full code for a declaration.
How do I confirm the correct classification?
Ask your customs broker, check the official tariff schedule, or apply for an advance classification ruling from customs for stable, high-volume parts. Keep datasheets, drawings and test reports. Do not rely on the supplier's code alone.
Is VAT calculated on CIF or CIF plus duty?
Import VAT is generally calculated on the dutiable value plus customs duty (and consumption tax where it applies), so duty is included in the VAT base. This worksheet follows that method. Check specific cases with your broker.
Can I use this for exports from China?
You can use it to record the HS code and value, but the duty and VAT columns are for imports. For exports, the relevant calculation is the export VAT refund or exemption, which depends on the product's refund rate and the supplier's fapiao amount.
If HS codes and duty rates are maintained in separate spreadsheets from your item master, Netray can help sync them into your ERP with version history and review by trade compliance.
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