According to Article 2 of the Regulations on Import and Export Tariffs of People's Republic of China (PRC): Unless otherwise stipulated by laws and administrative regulations, the customs shall collect import and export tariffs on goods and articles allowed to be imported and exported by People's Republic of China (PRC) in accordance with the provisions of these regulations; Article 5 of the Regulations on Import and Export Tariffs of People's Republic of China (PRC) stipulates that the consignee of imported goods, the consignor of exported goods and the owner of imported goods are taxpayers; Article 56 of the Regulations on Import and Export Tariffs of People's Republic of China (PRC) stipulates that: the tariff on imported goods and the tax levied by the customs on behalf of the import link are merged into import tax, which shall be collected by the customs according to law; Article 57 of the Regulations of People's Republic of China (PRC) on Import and Export Tariffs stipulates:

Articles imported for personal use within the quantity specified by the General Administration of Customs shall be exempted from import duty; For self-use imported articles exceeding the quantity stipulated by the General Administration of Customs, but still within a reasonable quantity, the taxpayer of imported articles shall pay import duties in accordance with the regulations before the imported articles are released; For imported goods exceeding the reasonable self-use quantity, the relevant formalities shall be handled according to the imported goods.

According to the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax, the Table of Consumption Tax Items and Tax Rates (Tax Amount) also lists the tax rates applicable to taxable goods, with the highest being 45% and the lowest being 3%.

According to the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax, China only levies consumption tax on four kinds of goods at present.

The first category: special consumer goods that will cause harm to health, social order and ecological environment. The second category: luxury goods and other non-necessities, such as precious jewelry and jade, cosmetics, skin care products, etc. The third category: high-end consumer goods with high energy consumption, such as automobiles, motorcycles and automobile tires. The fourth category: non-renewable and replaceable petroleum consumer goods, such as gasoline and diesel oil.

China's VAT taxable goods are all levied ad valorem, and its basic tax rate is 17%, but for some important materials related to the national economy and people's livelihood, its VAT rate is even lower, at 13%.