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

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

What's the de minimis import threshold for each?

United States: USD 800. China: USD 21.

Who is the customs authority in each country?

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

Which categories are restricted in each?

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 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 vs 🇨🇳 China

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

	🇺🇸 United States	🇨🇳 China
Customs authority	U.S. Customs and Border Protection (CBP)	General Administration of Customs of China (GACC)
VAT / GST	n/a	13% / 9% / 6%
De minimis (USD)	USD 800	USD 21
Cash declaration (USD)	USD 10000	USD 5000
Duty-free alcohol (L)	1	1.5
Duty-free cigarettes	200	400
Duty-free personal goods (USD)	USD 800	USD 730
Prohibited categories	Narcotics and controlled substances; Counterfeit goods; Obscene material; Products made with forced or child labor; Endangered species products (CITES)	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
Restricted categories	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)	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
Known scams	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.	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).

Detailed pages: United States • China

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