Dutiable Goods refer to goods that, according to the customs tariff regulations of the importing country, are subject to customs duties, import value-added tax, consumption tax, or other taxes and fees. The core criteria for determination are the goods' HS code, country of origin, customs value, and trade policy. Usage scenarios include import customs declaration, entry and exit of bonded zones, and domestic sales of processing trade. Precautions: Enterprises must accurately classify HS codes; otherwise, they may underpay or overpay taxes, incurring late fees or fines. At the same time, they should pay attention to preferential tax rates under free trade agreements to avoid misreporting dutiable goods as tax-exempt goods. Unlike 'tax-exempt goods,' dutiable goods must complete tax payment before release; unlike 'bonded goods,' dutiable goods create a tax liability at the time of import, whereas bonded goods may defer tax payment. Foreign trade practitioners need to calculate tax costs before signing contracts and declare truthfully during customs declaration to complete customs clearance in compliance.
📝 Examples
1. This batch of precision machine tools imported from Germany is dutiable goods and requires payment of a 5% tariff and 13% VAT upon customs declaration. (Note: Imported machine tools, after classification by HS code, are subject to tariffs and VAT.)
2. According to the free trade agreement, dutiable goods originating in ASEAN may apply for preferential tax rates, but a certificate of origin must be provided. (Note: Use free trade agreements to reduce the tax burden on dutiable goods, but the rules of origin must be satisfied.)
💡 Foreign Trade Tips
Foreign trade terms are the foundation of international business communication
Trade practices may vary slightly by country; pay attention when using them
When using terms in contracts, specify the applicable version (e.g., Incoterms 2020)
For unfamiliar terms, use GlobalSync's multilingual email helper to confirm with your partner