What is the tariff for sending computers from China to Japan?

Tariff:

1. Classification of import and export commodities and tariff rates

Before 1987, Japan, as a signatory of CCCN Agreement, always used CCCN classification system in the classification of foreign trade import and export commodities. From 65438+65438+/kloc-0 in 0988 to 65438 in October +0, Japan began to adopt the Harmonized Coding System (HS). The tariff rate is determined and published by the Tariff Rate Law. Among developed countries, the average tariff rate in Japan is relatively low, especially for industrial and mining products, which is only 2. 1%. 2. Tariff reduction, refund and reimbursement

(1) Relief

There are two forms of tariff reduction in Japan: conditional reduction and unconditional reduction. Conditional tariff reduction can be divided into "restrictive reduction" and "universal reduction". What kind of treatment you enjoy depends mainly on the purpose of the goods after import. In addition, tariff relief can be divided into "permanent relief" and "temporary relief", which mainly depends on the stability of the law on which it is based. There are restrictions on importers who are eligible to apply for tax reduction and exemption, and there are strict restrictions on the purpose and use of imported goods after tax reduction and exemption.

(2) Refund

After paying the customs duties in advance, if it is found that the goods meet the conditions of reducing or exempting part or all of the customs duties, it is allowed to return part or all of the customs duties. At present, Japan's tax refund targets are mainly applicable to the returned or destroyed goods and raw materials imported for the production of export products.

(3) Repayment

Tariff refund is similar to tax refund. The difference between them is that the target of tariff refund is the customs payer, but the tax refund does not have to be paid to the actual taxpayer, but it can also be repaid to the person designated by the law firm.

Tariff: Harmonized System; From 198 1 year 1 month 1, the tax shall be levied according to the transaction price.

10. 12- Description of customs classification system

10. 13- main tariff types

Import duty:

Japan's import tariff rate (%)

Commodity%

A living animal; 0-0 livestock products company

Plant products 0- 10

Edible vegetables, roots and tubers 0- 15.5

Grain 0-20

0-35 parts of animal and vegetable oils.

Food; Drinks; Tobacco, etc. 1 1.7-26

Mineral products 0-9.4

Fossil fuels, etc. 0- 13. 1

Chemical products, etc. 0-27

Inorganic chemicals, etc. 0- 14. 1

Organic chemicals 0-27

Fertilizer 0-5

Plastics and its products 0- 18.6

Rawhide and leather 0-25

Wood and wood products, charcoal 0-20.

Wood pulp, paper and its products 0-3.6.

Paper and paper products 2.9- 13.5

Wool, animal hair and its woven fabrics. 0- 15

Cotton 0- 13.3

Chemical fiber filament 10.2- 19. 1

0-20.3 parts of chemical fiber staple fiber.

Knitted or crocheted garments and accessories 13.8-22.7

Non-knitted or crocheted garments and accessories 1 1.7-25.5

Other textile manufactured goods 0-22.7

Shoes, hats, etc

Shoes etc. 9.6-34.6

Stone, gypsum, cement, ceramics, glass, etc. 2.5- 13.3

Pearls, precious stones, precious metals, etc. 0-24. 1

Steel 0- 1 1.6

Steel products 6.8- 12.9

Copper and its products 0- 16.6

0- 17. 1 is suitable for motors, electrical equipment and their parts.

5- 17.9 vehicles and their parts, etc.

Aircraft, spacecraft and their parts 10- 14.6438+0

Clocks and watches and their parts 3.5-23.9

Miscellaneous products 0-23.7

Furniture, bedding, lighting, etc. 9.4- 17.9

Toys, games and sporting goods 10- 12.9

Most favorable national tax:

Japan began to implement the GSP from August 197 1. At present, about 150 countries or regions can enjoy Japan's GSP tariff treatment. Among agricultural and fishery products (HS category 1-24), 77 commodities can enjoy GSP tariff. The GSP tariff of these products is lower than the general tariff 10-6544.

The average tariff rate in Japan is 4.20%.

10.2- Various domestic taxes

10.2 1- goods tax

10.22- consumption tax

Consumption tax in import trade;

Japan began to implement consumption tax (value-added tax) from 1989 to 1. Consumption tax is not borne by the producers and intermediate links of goods (or services), but by the final consumers of goods (or services). In import trade, the following circumstances fall within the scope of taxation:

(1) All foreign goods declared for import and imported from the bonded area; (2) Goods provided or transferred free of charge at the time of import; (3) International mail and goods that tourists intend to bring into Japan and enter from the bonded area; (4) For the goods consumed in the bonded area, the consumption tax base of imported goods is calculated according to Article 4 of Japan's Tariff Rate Law, and the formula is: consumption tax base of imported goods = tariff price (CIF)+tariff+special consumption tax. Special consumption tax (amount) means that Japan imposes special consumption tax on some special commodities, such as wine tax and volatile oil tax, in addition to general consumption tax.

Japan's consumption tax rate is 3%; In import trade, taxpayers are importers in principle.

10.23- VAT

10.24- Other

10.3- other clauses