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Ordering products from China without knowing the true cost can disrupt profitability calculations. Customs duty is an item that many importers overlook but ultimately pay a steep price for.

In this article, we detail how to calculate customs duty for imports from China, which tax items are involved, and how to calculate total costs step by step.

How is Customs Duty Calculated?

In Turkey, customs duty is calculated based on the product's CIF value.

The CIF value is the total of the following three items:

• C (Cost): Product value

• I (Insurance): Insurance cost

• F (Freight): Freight cost

So, the total cost of bringing the product to a Turkish port forms the tax base.

What Taxes are Paid?

The main tax items you will encounter when importing from China include:

• Customs duty: Varies based on the GTIP code, can range from 0% to 60%

• VAT: Usually 20%, with some products at 10%

• Housing Fund (TKF): Applied as a certain percentage of the customs duty for some products

• Special Consumption Tax (ÖTV): Applied to certain products such as alcohol, tobacco, and electronics

• Anti-dumping duty: Additional tax may be applied to certain products of Chinese origin

Example Calculation

Let's say you are importing plastic toys worth 10,000 USD from China:

• Product value: 10,000 USD

• Freight: 800 USD

• Insurance: 200 USD

• CIF value: 11,000 USD

Assuming the customs duty based on the GTIP code is 6.5%:

• Customs duty: 11,000 x 6.5% = 715 USD

• VAT base: 11,000 + 715 = 11,715 USD

• VAT (18%): 11,715 x 18% = 2,108 USD

• Total tax burden: ~2,823 USD

In other words, for a product worth 10,000 USD, you would pay approximately 2,800 USD in customs duty.

What is Anti-dumping Duty?

The European Union and Turkey impose additional anti-dumping duties on some Chinese-origin products to prevent unfair competition. This tax is added on top of the standard customs duty and can vary significantly depending on the product.

Always check if an anti-dumping duty applies to the product you plan to import.

Ways to Reduce Tax Costs

• Identify the correct GTIP code - an incorrect code can sometimes mean a higher tax

• Research free trade agreements

• You may benefit from the inward processing regime (for export-oriented production)

• Work with your customs consultant for cost optimization

Conclusion

Ordering from China without calculating customs duty means missing out on a profitability analysis. You can reach the true cost by factoring in the product value along with freight, insurance, and tax items.

Contact us for a free cost analysis.

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