Full Question
My company is a Hong Kong-based SMB, decoration material supplier, representing several overseas brands. I would like to know the import duty and VAT rate for importing Japanese/ Italian products into China, for example tile, mosaic and other such building materials. HS codes 69079000 and 69089000.

Answer
HS codes 69079000 and 69089000 have an import duty of 12% for preferential countries like the US. You mentioned the tiles may come from Italy and Japan. The low rate of 12% is also applicable for those countries. Import VAT is 17% for all other countries.

In a separate email you asked about licensing. The rules can be interpreted in different ways by different officials at the port, but according to our research it appears there is no special licensing required to import these goods. But you may need to show certificates of origin that the product is really from Italy or Japan. The situation can change daily, so consult your logistics and customs broker before your goods set sail to China.