The taxes and fees that foreign merchants need to pay when importing bearings from China mainly include tariffs (Duty) and value-added tax (VAT) (such as sales tax/use tax). The specific tax rate depends on the type of bearing and HS code, as well as the trade agreement applicable to the importing country (such as Most Favored Nation Treatment/MFN or Generalized System of Preferences/GSP) and other factors . To know how much tax and fees you need to pay for the bearings you purchase? You need to know the calculation method of tariffs (Duty) and value-added tax (VAT) , the HS code of the bearing , and the type of bearing (such as deep groove ball bearings, tapered roller bearings, rolling bearings, sliding bearings, bearing parts: balls, cages).
As a member of China’s bearing manufacturing industry, we will explain in detail to bearing buyers around the world the tariff standards and calculation methods, applicable conditions and precautions for importing bearings from China in this article, helping bearing buyers to efficiently plan international trade and reduce compliance risks.
What is HS code? How to check the HS code of bearings?
1. What is HS code?
Customs code is HS code, which is the abbreviation of Coding Harmonization System. Its full name is International Convention for Harmonized Commodity Description and Coding System, also known as Harmonized System (abbreviated as HS).
HS code “harmonization” covers the two major classification and coding systems of the Customs Cooperation Council Tariff Commodity Classification Nomenclature (CCCN) and the United Nations’ Standard International Trade Classification (SITC). It is a systematic and multi-purpose classification system for international trade commodities. In addition to being used for customs tariffs and trade statistics, it also provides a usable international trade commodity classification system for the billing, statistics, computer data transmission, simplification of international trade documents, and the use of general preferential tariff numbers for transport commodities.
The World Customs Organization’s Harmonized Commodity Description and Coding System (HS) is a scientific and systematic classification system for international trade commodities. It uses six-digit codes and is applicable to tariffs, statistics, production, transportation, trade control, inspection and quarantine, etc. Currently, more than 98% of global trade volume uses this catalogue, which has become a standard language for international trade.
HS uses six-digit codes to divide all international trade commodities into 22 categories and 98 chapters. Chapters are further divided into headings and subheadings. The first and second digits of the commodity code represent the “chapter”, the third and fourth digits represent the “heading”, and the fifth and sixth digits represent the “subheading”. The first six digits are the HS international standard code. HS has 1241 four-digit tariff headings and 5113 six-digit subheadings. Some countries have divided the seventh, eighth, and ninth digits according to their own actual conditions.
When you prepare a shipping bill for international shipments, it is important to fill in the HS code correctly. Customs authorities will use this code to understand the type of goods and levy the appropriate taxes. If you include the wrong code, the incorrect code may result in you paying incorrect taxes or having your goods refused entry into the destination country. Therefore, filling in the correct HS code is key.
2. How to check the HS code of bearings?
check the HS code of bearings through the customs website of your country/region . For example, if I enter “deep groove ball bearings” on the official website of the General Administration of Customs of the People’s Republic of China , I can immediately check the HS code and corresponding import tax rate of such bearings , as shown below :
Or you can refer to the HS coding guide on the authoritative logistics company website (DHL, UPS, FedEx ) for help .
import duties and value-added tax (VAT) calculated?
1. Calculation method of import tariff (Duty )
Import duties are taxes levied by customs on goods sold across borders. Their main purpose is to raise revenue for local governments and to encourage consumers to buy domestic products (domestic products are not subject to such taxes) by increasing the cost of goods. For example, trade tariffs and consumption taxes are common forms of import duties.
The calculation formula for import tariffs is: Import tax amount = duty-paid price × import tax rate.
Dutiable price refers to the taxable price calculated by the customs based on the actual transaction price of the goods, freight, insurance premiums and other factors. It is the basis for calculating import duties and taxes. Specifically, the dutiable price usually includes the following aspects:
The actual transaction price of goods: that is, the transaction price of goods agreed upon by the buyer and seller.
Freight: The cost of transporting goods to their destination.
Insurance premium: the cost of insurance purchased during the transportation of goods.
Other related costs: such as loading and unloading fees, packaging fees, etc.
Dutiable price = actual transaction price of goods + freight + insurance + other related expenses
Import tax rate : Use the goods HS code to query .
With the above explanations and related formulas , you can calculate the total import tariff .
Calculation example (taking the United States importing deep groove ball bearings from China as an example , without trade war tariffs )
Assuming the duty-paid price of $10,000 deep groove ball bearings (HS 8482 .10.00, MFN ( most favored nation ) tariff 4.5% ) to California :
Duty payable = $ 10,000 x 4.5% = $450
Who pays import duties in international trade ?
In cross-border trade, who is responsible for paying import duties is determined by the Incoterms.
Incoterms are determined by the exporter and the carrier. The two most common ones are:
- Delivered Duty Paid (DDP): The seller is responsible for shipping costs and all taxes due.
- Delivered Duty Unpaid (DDU): The seller is responsible for the cost of shipping to the destination, but the buyer is responsible for paying all associated taxes and duties.
Importer of Record: This is the entity responsible for ensuring import compliance. They handle all import paperwork and pay all duties and taxes. In a DDP transaction, the seller is this person.
2. Value Added Tax (VAT/GST) Calculation Method
- tax rate :
- EU: Usually 20% (such as Germany and France), need to declare IOSS (low value goods) or normal customs clearance.
- United States: There is no federal VAT, but some states impose sales tax (such as about 7.25% in California).
- Other countries: such as the UK 20%, Australia 10% (GST), India 18% (GST).
- Calculation basis : CIF price (cost + insurance + freight) + tariff.
3. Consumption tax (if applicable)
- Applicable situations : A few countries impose consumption tax on certain industrial products (for example, India imposes additional tax on some bearings in addition to GST).
- Tax rate : needs to be confirmed according to the tax law of the importing country.
4. Additional taxes and fees
- Anti-dumping Duty (ADD) :
- Some countries impose anti-dumping duties on Chinese bearings (for example, the EU’s anti-dumping duties on some Chinese bearings are as high as 41.5%).
- It is necessary to check the latest announcement of the importing country (such as the European Commission TARIC database).
- Countervailing Duties (CVD) : May apply in a few cases (such as when the United States imposes additional duties on certain Chinese goods).
5. Other expenses
- Customs clearance fee : customs declaration service fee (about 50-50-200 / ticket).
- Inspection fee : Some countries require mandatory quality inspection (such as Saudi SASO certification).
- Document fees : Certificate of Origin (Form A), Commercial Invoice, Bill of Lading and other certification fees.
Example calculation (taking the EU’s import of rolling bearings from China as an example)
- CIF value : €10,000
- Customs duty (3%) : €300
- VAT (20%) : (€10,000 + €300) × 20% = €2,060
- Total taxes : €300 + €2,060 = €2,360
6. How to calculate the total landed cost of imported bearings
total cost of importing bearings from China , use the following formula:
Total Landed Cost = Product Cost + Freight + Insurance + Import Duties + VAT/GST + Handling/Brokerage Fees
IMPORTANT NOTE : Small errors in classification or under-declaration of value can result in fines or shipping delays. It is recommended to consult an experienced customs broker or freight forwarder to ensure correct documentation and accurate calculation of duties.
factors such as Most Favored Nation/MFN or Generalized System of Preferences/GSP have an impact on the tax rate of imported bearings ?
Yes, the Most Favored Nation (MFN) and Generalized System of Preferences (GSP) will directly affect the tariff rate on imported bearings.
1. The impact of the most-favored-nation treatment (MFN) on bearing tax rates
– Applicable conditions:
– If China is a WTO member (enjoying MFN by default), the United States will impose tariffs on Chinese bearings at the MFN rate.
– Example: The US MFN rate for deep groove ball bearings (HTS 8482.10.00) is 4.5% (it may be as high as 35% in non-MFN countries).
– Exceptions:
– If special tariffs are imposed on Chinese products (such as US 301 tariffs), the MFN rate will not apply.
2. The impact of the Generalized System of Preferences (GSP) on bearing tax rates
– Applicable conditions:
– GSP is a unilateral preferential treatment provided by developed countries to developing countries, but China is not currently on the US GSP beneficiary list (the US revoked China’s GSP qualification in 2019).
– If you import bearings from other GSP beneficiary countries (such as India and Thailand), you may enjoy zero tariff.
– Example:
– When Indian deep groove ball bearings are exported to the United States, the tax rate can be reduced to 0% if they comply with GSP rules.
3. Other influencing factors
– Free Trade Agreement (FTA):
– If the goods are transited through a third country (such as assembly in Vietnam) and comply with the rules of origin, a lower tax rate may apply (such as the US-Vietnam FTA).
– Trade Remedies:
– Anti-dumping duties (ADD) or countervailing duties (CVD) will cover MFN/GSP benefits (e.g. the EU imposes anti-dumping duties on Chinese bearings, with a tax rate of up to 41.5%).
Tax rate comparison example (deep groove ball bearings imported from the United States)
| country of origin | Applicable policies | Effective tariff rate | illustrate |
| China | MFN | 4.5% | Default WTO tariff rate |
| China | MFN + 301 tariff | 4.5% + 25% | Some Chinese products are subject to additional tariffs |
| India | GSP | 0% | When the US GSP takes effect for India |
| Vietnam | U.S.-Vietnam FTA | Maybe 0-3% | Must meet the rules of origin |
Recommendations
1. Check the latest tax rate:
– United States: Enter the HTS code using the USITC Tariff Database
– EU: search through TARIC database
2. Optimize using rules:
– If China’s tax rate is high, we can explore transiting through GSP countries (such as ASEAN).
Are there any differences in import tax rates for different types of bearings imported from China ?
Yes, different types of bearings are usually subject to different import duties , depending on the following factors:
1. Bearing types and HS code classification
Different bearings have different HS codes and different tax rates. The following are common bearing types and their corresponding tariff differences:
| Bearing type | HS code (internationally used first 6 digits) | Example of US MFN tax rates | Example of EU MFN tax rates | Key Differences |
| Deep groove ball bearings | 8482.10 | 4.5% | 1.5%-3% | Ordinary rolling bearings have a lower tax rate. |
| Tapered roller bearings | 8482.20 | 4.5%-8% | 2.7% | For high load bearings, the tax rate may be slightly higher. |
| Spherical roller bearings | 8482.30 | 4.5% | 3% | Self-aligning design, tax rate is similar to deep groove ball. |
| Sliding bearings | 8483.30 | 0-3% | 0-2% | Non-rolling structure, tax exemption in some countries. |
| Bearing parts (such as rings) | 8482.91 | 3%-5% | 1.5%-2.5% | Parts may be taxed at a different rate than finished products. |
2. Other factors affecting tax rate differences
Usage classification
- Industrial bearings : Usually taxed at the standard rate.
- Bearings for automotive/aerospace : Some countries (such as India) may impose higher taxes (such as 10%).
3. Operational suggestions
- Accurate classification HS code :
- For example: bearings with seats (HS 8483.20) may have a different tax rate than ordinary bearings.
- Query real-time tax rates :
- United States: USITC Tariff Database
- EU: TARIC database
- Rules for taking advantage of the offer :
- If the products are produced via a third country (such as Vietnam), a lower tax rate may apply.
Example comparison
- Scenario 1 : Chinese deep groove ball bearings (HS 8482.10) exported to the United States
- MFN tariff: 4.5%
- If covered by Section 301 tariffs: 4.5% + 25% = 29.5%
- Scenario 2 : The same bearing is exported from Vietnam (FTA) to the United States
- Possible tax rate: 0% (subject to meeting Vietnam’s rules of origin).
conclusion
The tax rates for bearings purchased from China depend on your destination country, the type of bearing, and local trade regulations. While basic import duties are typically low (3%–9%), additional charges such as VAT, GST, or anti-dumping duties can have a significant impact on your total import costs. Understanding and planning for these taxes is essential to maintaining profit margins and ensuring that international transactions run smoothly .
To avoid surprises, always consult your customs broker, classify your products correctly, assign accurate HS codes , and comply with China export rules and your country’s import regulations.
If you have any questions about the above explanation , please leave us a message . V KUKEN ‘s professional bearing engineers and customs brokers will help you solve all problems related to bearing imports .
