HS 1702Food & Beverage · China

HFCS (High-Fructose Corn Syrup) - HS 1702 classification, duty and landed cost - Import into China

Duty and tax snapshot for importing food & beverage (HS 1702) into China. Typical MFN duty ~5%, VAT 13% on CIF + duty. Decision-support only - confirm the 10-digit line and preferential status with your broker.

Typical duty

VAT

13%

Total taxes / CIF

18.6%

Worked landed-cost example

USD 50,000 FOB parcel of food & beverage (HS 1702) shipped to China.

FOB valueUSD 50,000

Origin chargesUSD 750

FreightUSD 4,000

InsuranceUSD 250

CIFUSD 55,000

Import duty @ 5%USD 2,750

VAT @ 13%USD 7,508

Destination inlandUSD 1,000

Landed cost ≈ USD 66,258

Run your own numbers in the Landed Cost by HS & Country tool.

Sample HS codes

Code	Description
1702.60	Other fructose and fructose syrup >50%

China duty regime

MFN tariffs published by the Customs Tariff Commission. Preferential rates under RCEP, ASEAN-China FTA, China-Australia FTA, China-Korea FTA, China-Switzerland FTA and 17+ others. Consumption tax applies to luxury goods, autos, fuel and tobacco.

Customs notes

· China uses a 10-digit HS extension of the 6-digit WCO HS. Digits 7-8 are the CN tariff sub-heading; 9-10 are statistical/regulatory.
· CIQ (China Inspection & Quarantine, now merged into Customs) inspection is mandatory for food, cosmetics, medical devices, and many consumer goods. GACC registration is required for food exporters to China.
· Customs value = CIF. Duty is applied first, then consumption tax (if any), then 13% VAT on the combined base.
· China Compulsory Certification (CCC) applies to 100+ product categories - vehicles, electrical products, toys, medical devices. Without CCC, goods cannot clear customs.

Frequently asked questions

What is the typical import duty on food & beverage (HS 1702) into China?

China applies an MFN duty of about 5% on HS chapter 1702 at the 6-digit line. National tariff schedules add 2–4 further digits, so the exact rate can shift once you confirm the 8- or 10-digit code. Preferential rates under FTAs (MFN tariffs published by the Customs Tariff Commission) may reduce this to 0% for qualifying origins.

How is VAT calculated on imports of food & beverage in China?

China charges VAT at 13% on the CIF value plus duty. 13% VAT std / 9% reduced on CIF + duty + CT

What is the landed cost of a USD 50,000 FOB shipment of food & beverage into China?

On a USD 50,000 FOB parcel with ~8% freight and 0.5% insurance, CIF works out to USD 55,000. Applying 5% duty and 13% VAT brings total taxes to about USD 10,258 (~18.6% of CIF). Landed at buyer's warehouse ≈ USD 66,258.

Which HS code should I use for food & beverage in China?

Start with the 6-digit international HS heading - for example 1702.60 (Other fructose and fructose syrup >50%). China customs then requires the full national code (10-digit HS). Confirm the exact line with your licensed customs broker before filing.

Which Incoterm is best for shipping food & beverage to China?

Most importers into China prefer CIF or CFR for sea freight so the seller arranges main-carriage transport, while retaining control of destination clearance. DDP shifts import duty and VAT to the seller - attractive to buyers but often priced with a risk premium. Compare all 11 Incoterms with our Landed Cost by HS & Country tool.

What documents does China customs need to clear HS 1702?

China uses a 10-digit HS extension of the 6-digit WCO HS. Digits 7-8 are the CN tariff sub-heading; 9-10 are statistical/regulatory. Regulated commodities may also require a health certificate, phytosanitary certificate or import licence depending on the exact HS line.