Customs Duties
Customs duties are a kind of entry and exit duty levied on goods entering and exiting a country. The consignee who imports goods into China is responsible for paying the customs duties on imports, under Chinese law. The Customs Law of the People's Republic of China specifies that Chinese customs authorities should levy a tax on goods imported into, and exported from, the country. For goods exported from the country, the Chinese consignor is responsible to pay the customs duties.
Anti-Dumping import Duties
The Chinese government has an anti-dumping law that defines dumping as the practice of exporting goods to China at a price that is lower than its real value. The authorities will conduct a preliminary investigation if there is a concern that a foreign country is dumping its products into China, . If this preliminary investigation finds evidence of dumping, there will be a further investigation on the dumping margin and the extent of damage. The customs authorities will then levy an anti-dumping import tax on the products involved, which will not be higher than the dumping margin.
Anti-Subsidy import Duties
An anti-subsidy duty aims to nullify the cost advantage of an imported product due to a subsidy it may have received in the exporting country. The Chinese government's anti-subsidy regulations govern how to treat anti-subsidy duties on imports into the country. Under World Trade Organization regulations, a government cannot impose an anti-dumping duty and an anti-subsidy duty on the same product at the same time.
