VAT and Import Information

AMIKON Tax, VAT and Import Information
Last updated: July 22, 2026

Tax treatment depends on the invoicing entity, shipping origin, delivery destination, and agreed Incoterm. Orders delivered within mainland China are subject to applicable PRC value-added tax (VAT). For international shipments, destination-country import duties, import VAT/GST, brokerage, and similar charges are normally the customer's responsibility unless the written quotation expressly states otherwise.

Scope and Order of Precedence
This page explains AMIKON's standard tax, VAT, customs, and invoicing treatment for business customers. The exact tax treatment for an order is determined by applicable law and the invoicing entity, shipping origin, destination, product classification, and Incoterm shown on the written quotation, pro forma invoice, order confirmation, or commercial invoice.

If this page conflicts with mandatory law, mandatory law controls. If an order requires a special tax or customs arrangement, it must be reviewed and confirmed in writing before the order is accepted.

Orders Delivered Within Mainland China

A sale invoiced by a PRC entity and delivered within mainland China is subject to PRC VAT at the rate or levy rate required by current law and the seller's taxpayer status. Industrial automation parts sold by a PRC general VAT taxpayer are generally subject to the standard 13% VAT rate. A different lawful treatment may apply where the seller has a different taxpayer status or the transaction qualifies for a specific rule.

Unless the quotation expressly states that VAT is included, prices are quoted exclusive of applicable VAT. The quotation and invoice will show the tax treatment applied to the order.

Export Orders Shipped Outside Mainland China

Goods lawfully exported from mainland China may qualify for PRC VAT zero-rating, exemption, or export refund treatment, subject to the product, customs declaration, supporting documents, filing deadlines, and the invoicing entity's eligibility. AMIKON will apply the treatment required for the actual transaction.

A zero-rated or export-tax treatment in China does not mean the shipment is tax-free in the destination country. The importing country may still charge customs duty, import VAT, GST, sales tax, brokerage, handling fees, or other government charges.
Orders shipped from another disclosed sourcing or fulfilment location follow the tax, customs, and invoicing rules applicable to the actual invoicing entity, shipping origin, destination, and agreed Incoterm.

Import Duties and Destination-Country Taxes

Unless the written quotation expressly includes a different arrangement, the customer is the importer of record and is responsible for:
• Customs duties and tariff charges;
• Import VAT, GST, sales tax, or similar destination taxes;
• Customs brokerage, clearance, storage, examination, and handling fees;
• Import licences, permits, product registrations, and local compliance costs; and
• Taxes or fees assessed after delivery or reassessment by a customs or tax authority.

AMIKON normally does not act as the customer's importer of record. Any DDP, tax-prepaid, or duty-prepaid service must be expressly quoted and accepted in writing before shipment.

Tax-Exempt and Resale Certificates

Foreign sales-tax exemption certificates, resale certificates, VAT numbers, or tax-exempt organization documents do not automatically exempt an order from PRC VAT and do not remove destination-country import taxes. Unlike a US state sales-tax exemption system, PRC VAT exemptions are based on Chinese law and the facts of the transaction, not solely on a customer's foreign exemption certificate.
If a customer believes a specific statutory exemption applies, the customer must send the supporting documents before quotation acceptance. AMIKON may request additional evidence and will confirm in writing whether the requested treatment can be applied. No exemption is effective until it has been approved in writing for the specific order.

Invoices and Supporting Documents

• Mainland China orders: A PRC VAT invoice may be issued where required and permitted. The customer may be asked for its full legal name, Unified Social Credit Code or taxpayer identification number, registered address and telephone number, bank and account information, and invoice-delivery email.
• International orders: AMIKON normally provides a pro forma invoice before payment and a commercial invoice and packing list for export and import clearance.
• Additional documents: Certificates of origin, legalization, chamber certification, special customs statements, or other non-standard documents must be requested before order confirmation and may involve additional charges or lead time.
The customer is responsible for checking whether the documents meet its local import, accounting, and tax requirements before the order is finalized.

Prices, Payment Currencies, and Tax Accounting
Product prices exclude shipping, insurance, customs duties, destination-country taxes, and import charges unless the written quotation expressly states otherwise. Payment is accepted only by bank wire transfer in the exact invoiced currency: RMB/CNY, GBP, EUR, or USD. No other currencies are accepted.
Under PRC VAT rules, sales settled in a foreign currency are converted into RMB for Chinese tax accounting. This tax conversion does not change the customer's obligation to pay the exact currency and full amount stated on the invoice. Bank and currency-conversion charges are not taxes and remain the customer's responsibility.

Customs Value and Trade Compliance
Commercial and customs documents must accurately describe the goods, transaction value, quantity, origin, and other required information. AMIKON will not declare a false value, mark a commercial shipment as a gift, use an intentionally incorrect classification, or provide misleading documents to reduce tax or duty.
Any HS code or country-of-origin information provided by AMIKON is based on available product and sourcing information. The customer or its customs broker remains responsible for confirming the final import classification, admissibility, and local tax treatment.

Returns, Refunds, and Tax Adjustments
Product returns require prior authorization under the Returns Policy. If a taxable mainland China sale is cancelled, reduced, or returned, any VAT adjustment, invoice cancellation, or red-letter invoice will be handled in accordance with PRC tax rules. The customer must provide reasonable cooperation and return or correct documents where required.
Approved product refunds are made by bank wire transfer to the original payer in the original invoiced currency. Import duties, import VAT/GST, brokerage, and other amounts paid to foreign authorities or third parties are not refunded by AMIKON. The customer must apply to the relevant authority or service provider where a refund is available.

Policy Updates and Tax Advice
Tax and customs rules may change. AMIKON may update this page and will apply the rules in force for the actual transaction. This page is general customer information and is not personal tax or legal advice. Customers should obtain advice from their own tax or customs adviser for destination-country obligations.

Frequently Asked Questions

Do you charge Chinese VAT?
For an order invoiced by a PRC entity and delivered within mainland China, applicable PRC VAT is charged. Industrial automation goods sold by a PRC general VAT taxpayer are generally subject to 13% VAT, but the exact lawful treatment is shown on the quotation and invoice.

Is VAT included in the website or quotation price?
Not unless the written quotation expressly says that VAT is included. The quotation will identify the applicable tax treatment.

Are export orders free of all taxes?
No. A shipment may receive zero-rated, exempt, or export-refund treatment for PRC VAT, but the destination country may still charge customs duty, import VAT/GST, brokerage, and other fees.

Who pays customs duties and import VAT?
The customer or importer of record normally pays them unless the written quotation expressly includes a duty-paid or tax-prepaid arrangement.

Can AMIKON ship DDP?
Only when DDP or another tax-prepaid arrangement is specifically reviewed, quoted, and confirmed in writing before shipment. It is not the default shipping term.

Can I use a US resale certificate or foreign tax-exemption certificate?
You may send it for review, but it does not automatically remove PRC VAT or destination-country import taxes. Any exemption must be legally available and approved in writing for the specific order.

Can you issue a Chinese VAT invoice (fapiao)?
Where required and legally permitted for a mainland China transaction, a PRC VAT invoice can be issued using the verified customer and order information. Provide complete invoicing details before payment.

What documents are supplied for an international shipment?
AMIKON normally supplies a pro forma invoice before payment and a commercial invoice and packing list for shipment. Request any certificate of origin, legalization, or other special document before order confirmation.

Can you declare a lower customs value or mark the shipment as a gift?
No. Customs documents must accurately state the commercial transaction and goods.

What happens when goods ship from another location?
The tax and customs treatment follows the actual invoicing entity, shipping origin, destination, product, and Incoterm stated in the quotation or shipping documents.

Which currencies do you accept?
Only RMB/CNY, GBP, EUR, and USD by bank wire transfer. Pay the exact currency stated on the quotation and invoice.

Can AMIKON refund customs duty or import VAT after a return?
No. Amounts paid to customs authorities, tax authorities, brokers, or carriers are not held by AMIKON. The customer must request any available refund from the relevant authority or provider.

Contact
Company / Brand: Amikon Limited
Email: info@amikon.cn
Phone / WhatsApp: +86 180 2077 6786
Address: 32D Guomao Building, No. 388 Hubin South Road, Siming District, Xiamen, Fujian, China
Website: https://www.amikong.com/