Which country has the higher VAT rate, China or United States?

China: 13% / 9% / 6%. United States: n/a.

What's the de minimis import threshold for each?

China: USD 21. United States: USD 800.

Who is the customs authority in each country?

China: General Administration of Customs of China (GACC). United States: U.S. Customs and Border Protection (CBP).

Which categories are restricted in each?

China restricts: Food and agricultural products (GACC registration required for exporters; China Inspection and Quarantine — CIQ); Pharmaceuticals (NMPA (formerly CFDA) approval required); Firearms and weapons (Ministry of Public Security strict permits required); Certain chemicals and hazardous materials; Radioactive materials; Seeds and plant materials (phytosanitary certificate required). United States restricts: Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities); Cultural artifacts and antiquities.

🇨🇳 China vs 🇺🇸 United States

Side-by-side customs reference: duty-free allowance, de minimis, VAT, restricted and prohibited categories, and customs authority.

	🇨🇳 China	🇺🇸 United States
Customs authority	General Administration of Customs of China (GACC)	U.S. Customs and Border Protection (CBP)
VAT / GST	13% / 9% / 6%	n/a
De minimis (USD)	USD 21	USD 800
Cash declaration (USD)	USD 5000	USD 10000
Duty-free alcohol (L)	1.5	1
Duty-free cigarettes	400	200
Duty-free personal goods (USD)	USD 730	USD 800
Prohibited categories	Narcotics and psychotropic substances; Publications, films, and materials deemed harmful to China's political or social stability; Gambling equipment; Counterfeit currency; Animal and plant species protected under CITES without permits	Narcotics and controlled substances; Counterfeit goods; Obscene material; Products made with forced or child labor; Endangered species products (CITES)
Restricted categories	Food and agricultural products (GACC registration required for exporters; China Inspection and Quarantine — CIQ); Pharmaceuticals (NMPA (formerly CFDA) approval required); Firearms and weapons (Ministry of Public Security strict permits required); Certain chemicals and hazardous materials; Radioactive materials	Firearms and ammunition (requires permits/licenses); Certain agricultural products (fruits, vegetables, meats — inspection required); Trademarked goods (limited personal-use quantities); Prescription medications (personal-use quantities only); Alcohol (state regulations apply; requires importer license for commercial quantities)
Known scams	Fake Chinese visa / invitation-letter services demanding high fees. Use only the embassy / consulate in your home country or authorised Chinese Visa Application Service Centers (CVASC).	Fake ESTA submission websites that charge inflated fees ($50-$100 instead of the official US$21). Always use the official esta.cbp.dhs.gov domain. • Phishing 'CBP refund' emails or texts claiming a customs payment is owed. CBP does not collect duty by email link. Verify any notice through the official portal.

Detailed pages: China • United States

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