Bottom line: The US uses FOB with multi-layer stacking (301/232/MPF/HMF), the UK uses UK Global Tariff + 20% refundable VAT, and China offers export tax rebates — the same shipment has vastly different cost structures in different markets.
| Country/Region | Tax base | Additional tariff mechanism | Typical fees/taxes |
|---|---|---|---|
| United States | FOB (excluding freight) | 301/232 multi-layer stacking | MPF 0.3464% + HMF 0.125% (ocean only) |
| United Kingdom | CIF (including freight and insurance) | No 301/232-style additional tariffs | 20% import VAT (refundable for registered businesses) |
| China (export rebate) | FOB | Rebate of domestic VAT, not a tax | Rebate reduces cost |
Assume Chinese-made wooden chairs, FOB $10,000, ocean freight:
| Market | Duties/Surcharges | Fees/VAT | Effective Cost Impact |
|---|---|---|---|
| Export to US | MFN 0% + 301 25% = $2,500 | MPF $34.64 + HMF $12.50 | +25.47% (~$2,547) |
| Export to UK | UK GT 0% | 20% VAT (refundable, cash flow only) | 0% tariff, VAT refundable |
| China export rebate | — | 13% VAT rebate | Cost −13% (~¥9,360 refundable) |
Illustrative figures. Use HSBot for real-time calculations and official rebate rates. Conclusion: US has the heaviest tax burden, UK has low tariffs but VAT ties up cash flow, and export rebates offer the most direct cost reduction.
The UK has no US-style Section 301 (on China) or Section 232 (steel/aluminum/copper) additional tariffs. Imports are only subject to the UK Global Tariff base rate (0% for wooden chairs/most electronics, ~12% for apparel). Plus 20% import VAT — but VAT-registered UK businesses can deduct it like input tax, so it doesn't hit profit, just ties up cash flow temporarily.
Exporting to the US means paying 25%+ in tariffs, but China's export tax rebate returns the domestic VAT already paid (commonly 13%). One way up, one way down — the exporter's true tax burden is partially offset. See "How to Calculate China Export Tax Rebate" for details.
HSBot supports US and UK import tariff calculation plus China export rebate lookup. Enter an HS code to see each layer and total cost, helping you calculate true profit per market before quoting.