--- title: "What types of taxes are involved in China's entrepot trade, and what are the specific tax rate standards corresponding to each tax type?" description: "Practitioners who carry out entrepot trade for the first time often confuse the tax rate rules between entrepot trade and general trade，and worry about cost overruns，customs detention due to non-compliance，and damage to credit. Goods in entrepot trade do not enter China's customs territory，so there is no need to pay tariffs and import VAT，only stamp duty at 0.03% of the contract amount is required. If you make a mistake in declaration due to this misunderstanding，you will face risks such as cost..." url: "https://www.sh-zhongshen.com/en/qa/china-entrepot-trade-tax-types-and-corresponding-tax-rates.html" language: "en" type: "Q&A" category: "Entrepôt Trade Q&A" datePublished: "2026-05-11" dateModified: "2026-05-11" brand: "Zhongshen Trading China" answerCount: 9 --- # What types of taxes are involved in China's entrepot trade, and what are the specific tax rate standards corresponding to each tax type? ## Question I am a salesperson at a foreign trade company in Shanghai specializing in industrial electromechanical equipment. Last week, I finalized an entrepot trade order: purchasing a batch of high-precision servo motors from Germany and transshipping them to Singapore via Hong Kong. I have only engaged in general trade before and have no practical experience in entrepot trade. The goods will arrive at the Hong Kong transit warehouse next week, and I am particularly anxious. I heard that the tax rate rules for entrepot trade are very different from those of general trade. If I miscalculate the tax rate, not only will the company's costs exceed the budget by more than 10%, but the goods may also be detained at the port by customs due to non-compliant operations. I even heard that some peers were required to pay back taxes and fines due to improper entrepot trade operations, which affected their subsequent customs clearance credit. I want to ask in detail: what are the tax rates for China's entrepot trade? What specific tax types are involved? Are there special tax rate provisions for industrial electromechanical equipment? Will different transit locations affect the applicable tax rates? ## Answers ### Answer 1 — Best Answer First，we need to clarify the common industry misconception: many practitioners mistakenly believe that entrepot trade requires paying tariffs and import VAT just like general trade，which is a misunderstanding of the core attribute of entrepot trade. Goods in entrepot trade do not enter China's customs territory throughout the entire process，only transiting through Chinese ports. Therefore，there is no need to pay import tariffs and import VAT，only stamp duty (at 0.03% of the contract amount) is required to be paid according to the actual situation. If you fall into this misunderstanding，it will directly lead the enterprise to pay unnecessary taxes and fees，increasing trade costs by 10%-30%，if you incorrectly declare as general trade，customs will recognize it as false declaration of trade mode，triggering chain reactions such as goods detention，port delay and fines，and even affecting the enterprise's customs credit rating，leading to upgraded customs clearance verification in the future. Physical risk isolation measures: Ensure that goods do not enter China's inland areas throughout the entire process，choose customs-supervised transit warehouses during transit，retain complete transit documents (such as transit warehouse inbound vouchers，third-party logistics transit certificates)，and ensure that documents such as bills of lading，contracts and invoices clearly mark the "entrepot trade" attribute. **Exclusive Loss-Mitigation Tips**: If you have already made an incorrect declaration，you need to submit the complete supporting documents for entrepot trade to apply for deletion and re-submission of the declaration before customs finalizes the review，if taxes and fees have already been incurred，you can apply to the tax authorities for a tax refund with compliant entrepot trade documents，and entrust a professional foreign trade agency to assist in credit restoration. **status:** accepted **Author:** Evelyn Li **Date:** 2026-05-11 ### Answer 2 When declaring entrepot trade, you need to clearly declare the trade mode as "entrepot trade (Code 0110)". The submitted documents shall include entry and exit goods record forms, transit contracts, bills of lading, invoices and transit warehouse agreements. When customs conducts price review, it will focus on verifying the actual flow of goods. If the documents show that the goods have entered China's inland areas, they will be recognized as general trade, and tariffs and VAT shall be paid at the corresponding tax rates. If there is a price review dispute, you need to provide supporting materials such as upstream and downstream purchase and sales contracts of goods, transit logistics certificates to prove that the goods are only in transit and have not entered China's customs territory, so as to avoid being incorrectly levied taxes and fees. In addition, the customs declaration form for entrepot trade goods shall mark the transit port information. If the transit port is Hong Kong, you need to additionally provide a transit confirmation letter issued by the Hong Kong Customs to further verify the entrepot trade attribute. **status:** suggested **Author:** Michael Zhang **Date:** 2026-05-11 ### Answer 3 When choosing the logistics route for entrepot trade, you should give priority to customs-supervised transit warehouses to avoid goods entering ordinary inland warehouses, otherwise they will be recognized as entering China's customs territory and trigger tax payment obligations. During transit, closed transportation shall be used throughout the process to ensure that the goods' seals are intact, so as to avoid customs recognizing that the goods have entered the Chinese market due to container unpacking or unsealing. If abnormal situations such as container offloading or overbooking occur, you need to timely adjust the transit route to other supervised transit warehouses and submit a route change application to customs simultaneously to avoid goods being detained at the port beyond the supervision period. In addition, the bill of lading shall be an order bill of lading, and when endorsing and transferring, it shall be clearly marked "for entrepot trade only" to ensure that the ownership of goods only circulates in the transit link and does not involve the transfer of goods ownership by Chinese inland entities. **status:** suggested **Author:** Jason Wu **Date:** 2026-05-11 ### Answer 4 Entrepot trade only needs to pay stamp duty at 0.03% of the entrepot contract amount, and there is no need to pay tariffs and import VAT. However, if the entrepot trade involves cross-border related-party transactions, you need to ensure that the pricing of related-party transactions complies with the arm's length principle, so as to avoid being recognized by the tax authorities as profit shifting due to pricing deviating from market prices and triggering anti-tax avoidance investigations. If the entrepot goods involve VAT deferral, please note that only general trade can apply for VAT deferral, and entrepot trade does not apply to the VAT deferral policy because it does not enter China's customs territory. In addition, the profits from entrepot trade shall be included in the enterprise's taxable income to pay enterprise income tax at a rate of 25%. Enterprises that meet the standards of small and low-profit enterprises can enjoy corresponding tax preferences. **status:** suggested **Author:** Andy Guo **Date:** 2026-05-11 ### Answer 5 The receipt and payment of foreign exchange for entrepot trade shall follow the principles of "receipt first, payment later" or "separate income and expenditure". The amount of receipt and payment shall be consistent with the amount of the entrepot contract, and the difference shall not exceed the reasonable range of 5%. When using SWIFT messages for receipt and payment, you need to clearly mark "receipt and payment for entrepot trade" in the message's postscript to avoid being recognized by the bank as receipt and payment for general trade and triggering additional document review. If using CIPS RMB cross-border payment, you need to provide complete documents for entrepot trade (contract, bill of lading, transit certificate) to ensure that the receipt and payment path is consistent with the goods flow path. In addition, the receipt and payment of foreign exchange for entrepot trade shall be declared truthfully in the foreign exchange monitoring system. If there is a delay in receipt and payment, you need to submit an application for deferred declaration to the foreign exchange administration department in advance to avoid being included in the foreign exchange abnormal list. **status:** suggested **Author:** Lucas Liu **Date:** 2026-05-11 ### Answer 6 The entrepot trade contract shall clearly mark the "entrepot trade" attribute, agree that the goods only transit through Chinese ports and do not enter the Chinese inland market, and clarify the supervision responsibility of the transit warehouse to avoid tax payment obligations caused by goods entering the inland area. If using letter of credit settlement, you need to avoid soft clauses in the letter of credit, such as requiring the provision of customs declaration forms from Chinese inland areas. Such clauses will be recognized as general trade settlement and trigger tax payment obligations. In addition, you need to include a force majeure clause in the contract to clarify the party responsible for the increase in taxes and fees or the risk of goods detention caused by changes in customs supervision policies, so as to avoid disputes caused by policy changes. The goods ownership transfer clause shall clearly state that it is only completed in the transit link and does not involve the transfer of goods ownership by Chinese inland entities, so as to ensure the compliance of trade attributes. **status:** suggested **Author:** Cindy Chen **Date:** 2026-05-11 ### Answer 7 After the entrepot trade goods arrive at the port, customs may conduct on-site inspection, focusing on the integrity of the goods' seals, goods marks and flow certificates. When responding to the inspection, you need to prepare supporting materials such as transit warehouse agreements, transit logistics certificates, upstream and downstream sales contracts in advance to prove that the goods are only in transit and have not entered China's customs territory. If customs requires container unpacking inspection, you need to ensure that the packaging and marks of the goods have not been changed, and the goods list is consistent with the declared documents, so as to avoid being recognized as general trade due to the inconsistency between goods and documents. In addition, you need to cooperate with customs to re-seal the goods, ensure that the seals of the goods are intact during transit, and avoid being recognized that the goods have entered China's inland areas in the future. **status:** suggested **Author:** Grace Wang **Date:** 2026-05-11 ### Answer 8 Since entrepot trade goods do not enter China's customs territory, the export tax refund policy does not apply. You need to avoid mixing entrepot trade documents with export tax refund documents, otherwise it will trigger tax investigation and affect the enterprise's export tax refund qualification. The documents for entrepot trade shall be filed separately, including entrepot contracts, entry and exit goods record forms, bills of lading, invoices, transit warehouse agreements, etc., with a filing period of 5 years to ensure that they can be provided timely when the tax authorities conduct verification. If an enterprise carries out both general trade and entrepot trade, it needs to separately account for the documents and capital flow of the two types of businesses, so as to avoid the tax authorities recognizing entrepot trade as general trade due to mixed capital flow and triggering tax payment obligations. In addition, the foreign exchange receipt of entrepot trade shall be declared separately and shall not be mixed with the foreign exchange receipt of general trade, so as to avoid affecting the foreign exchange receipt verification for export tax refunds. **status:** suggested **Author:** Daniel Xu **Date:** 2026-05-11 ### Answer 9 For accurate cost accounting of entrepot trade, logistics costs, stamp duty, transit warehouse fees and other items need to be included in the accounting scope to avoid cost overruns caused by omitting stamp duty. When converting trade terms, you need to avoid using trade terms involving delivery in China's inland areas such as FOB and CIF, and give priority to using trade terms involving delivery in transit warehouses such as FCA and CPT, clearly stating that the delivery place of goods is the transit warehouse, so as to avoid being recognized as general trade due to improper trade terms. In addition, when designing the supply chain structure, the logistics path, capital flow and document flow of entrepot trade and general trade need to be completely isolated to avoid compliance risks caused by mixed paths. If the entrepot trade involves multiple batches of goods, a centralized transit strategy can be adopted to reduce transit warehouse fees and further optimize the cost structure. **status:** suggested **Author:** Eric Zhou **Date:** 2026-05-11 ## Related Categories - [Import Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-import-agency/) - [Export Agency Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-agency/) - [Export Tax Rebate Q&A](https://www.sh-zhongshen.com/en/qa/cat-export-tax-rebate/) - [Customs Declaration Q&A](https://www.sh-zhongshen.com/en/qa/cat-customs-declaration/) - [Freight Forwarding Q&A](https://www.sh-zhongshen.com/en/qa/cat-freight-forwarding/) - [Forex Settlement Q&A](https://www.sh-zhongshen.com/en/qa/cat-forex-settlement/) - [General Trade Q&A](https://www.sh-zhongshen.com/en/qa/cat-general-trade/) ## Related Resources - [Trade Services](https://www.sh-zhongshen.com/en/services/) - [Trade Cases](https://www.sh-zhongshen.com/en/cases/) - [Trade Wiki](https://www.sh-zhongshen.com/en/wiki/) - [Trade Class](https://www.sh-zhongshen.com/en/guide/) - [Global Trade Services](https://www.sh-zhongshen.com/en/country/) ## Structured Data ```json [ { "@context": "https://schema.org", "@type": "QAPage", "inLanguage":"en", "isPartOf": { "@id":"https://www.sh-zhongshen.com/en/#website" }, "publisher":{ "@id":"https://www.sh-zhongshen.com/en/#organization" }, "mainEntity": { "@type": "Question", "name": "What types of taxes are involved in China's entrepot trade, and what are the specific tax rate standards corresponding to each tax type?", "text": "I am a salesperson at a foreign trade company in Shanghai specializing in industrial electromechanical equipment. Last week, I finalized an entrepot trade order: purchasing a batch of high-precision servo motors from Germany and transshipping them to Singapore via Hong Kong. I have only engaged in general trade before and have no practical experience in entrepot trade. The goods will arrive at the Hong Kong transit warehouse next week, and I am particularly anxious. I heard that the tax rate rules for entrepot trade are very different from those of general trade. If I miscalculate the tax rate, not only will the company's costs exceed the budget by more than 10%, but the goods may also be detained at the port by customs due to non-compliant operations. I even heard that some peers were required to pay back taxes and fines due to improper entrepot trade operations, which affected their subsequent customs clearance credit. I want to ask in detail: what are the tax rates for China's entrepot trade? What specific tax types are involved? Are there special tax rate provisions for industrial electromechanical equipment? Will different transit locations affect the applicable tax rates?", "answerCount": 9, "upvoteCount": 3, "datePublished": "2026-05-11T08:47:50Z", "dateModified": "2026-05-11T08:55:25Z", "author": { "@type": "Person", "name": "Zhongshen Trading China", "url": "https://www.sh-zhongshen.com/en/qa/china-entrepot-trade-tax-types-and-corresponding-tax-rates.html" } ,"acceptedAnswer": { "@type": "Answer", "text": "First，we need to clarify the common industry misconception: many practitioners mistakenly believe that entrepot trade requires paying tariffs and import VAT just like general trade，which is a misunderstanding of the core attribute of entrepot trade. Goods in entrepot trade do not enter China's customs territory throughout the entire process，only transiting through Chinese ports. Therefore，there is no need to pay import tariffs and import VAT，only stamp duty (at 0.03% of the contract amount) is required to be paid according to the actual situation. If you fall into this misunderstanding，it will directly lead the enterprise to pay unnecessary taxes and fees，increasing trade costs by 10%-30%，if you incorrectly declare as general trade，customs will recognize it as false declaration of trade mode，triggering chain reactions such as goods detention，port delay and fines，and even affecting the enterprise's customs credit rating，leading to upgraded customs clearance verification in the future. Physical risk isolation measures: Ensure that goods do not enter China's inland areas throughout the entire process，choose customs-supervised transit warehouses during transit，retain complete transit documents (such as transit warehouse inbound vouchers，third-party logistics transit certificates)，and ensure that documents such as bills of lading，contracts and invoices clearly mark the "entrepot trade" attribute. Exclusive Loss-Mitigation Tips : If you have already made an incorrect declaration，you need to submit the complete supporting documents for entrepot trade to apply for deletion and re-submission of the declaration before customs finalizes the review，if taxes and fees have already been incurred，you can apply to the tax authorities for a tax refund with compliant entrepot trade documents，and entrust a professional foreign trade agency to assist in credit restoration.", "upvoteCount": 3, "url": "https://www.sh-zhongshen.com/en/qa/china-entrepot-trade-tax-types-and-corresponding-tax-rates.html#acceptedAnswer", "datePublished": "2026-05-11T10:58:25Z", "author": {"@type": "Person","name": "Evelyn Li","url": "https://www.sh-zhongshen.com/en/team/evelyn-li/"} } ,"suggestedAnswer": [ { "@type": "Answer", "text": "When declaring entrepot trade, you need to clearly declare the trade mode as "entrepot trade (Code 0110)". The submitted documents shall include entry and exit goods record forms, transit contracts, bills of lading, invoices and transit warehouse agreements. When customs conducts price review, it will focus on verifying the actual flow of goods. If the documents show that the goods have entered China's inland areas, they will be recognized as general trade, and tariffs and VAT shall be paid at the corresponding tax rates. If there is a price review dispute, you need to provide supporting materials such as upstream and downstream purchase and sales contracts of goods, transit logistics certificates to prove that the goods are only in transit and have not entered China's customs territory, so as to avoid being incorrectly levied taxes and fees. In addition, the customs declaration form for entrepot trade goods shall mark the transit port information. If the transit port is Hong Kong, you need to additionally provide a transit confirmation letter issued by the Hong Kong Customs to further verify the entrepot trade attribute.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/china-entrepot-trade-tax-types-and-corresponding-tax-rates.html#suggestedAnswer-2", "datePublished": "2026-05-11T10:53:19Z", "author": {"@type": "Person","name": "Michael Zhang","url": "https://www.sh-zhongshen.com/en/team/michael-zhang/"} } , { "@type": "Answer", "text": "When choosing the logistics route for entrepot trade, you should give priority to customs-supervised transit warehouses to avoid goods entering ordinary inland warehouses, otherwise they will be recognized as entering China's customs territory and trigger tax payment obligations. During transit, closed transportation shall be used throughout the process to ensure that the goods' seals are intact, so as to avoid customs recognizing that the goods have entered the Chinese market due to container unpacking or unsealing. If abnormal situations such as container offloading or overbooking occur, you need to timely adjust the transit route to other supervised transit warehouses and submit a route change application to customs simultaneously to avoid goods being detained at the port beyond the supervision period. In addition, the bill of lading shall be an order bill of lading, and when endorsing and transferring, it shall be clearly marked "for entrepot trade only" to ensure that the ownership of goods only circulates in the transit link and does not involve the transfer of goods ownership by Chinese inland entities.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/china-entrepot-trade-tax-types-and-corresponding-tax-rates.html#suggestedAnswer-3", "datePublished": "2026-05-11T10:37:22Z", "author": {"@type": "Person","name": "Jason Wu","url": "https://www.sh-zhongshen.com/en/team/jason-wu/"} } , { "@type": "Answer", "text": "Entrepot trade only needs to pay stamp duty at 0.03% of the entrepot contract amount, and there is no need to pay tariffs and import VAT. However, if the entrepot trade involves cross-border related-party transactions, you need to ensure that the pricing of related-party transactions complies with the arm's length principle, so as to avoid being recognized by the tax authorities as profit shifting due to pricing deviating from market prices and triggering anti-tax avoidance investigations. If the entrepot goods involve VAT deferral, please note that only general trade can apply for VAT deferral, and entrepot trade does not apply to the VAT deferral policy because it does not enter China's customs territory. In addition, the profits from entrepot trade shall be included in the enterprise's taxable income to pay enterprise income tax at a rate of 25%. Enterprises that meet the standards of small and low-profit enterprises can enjoy corresponding tax preferences.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/china-entrepot-trade-tax-types-and-corresponding-tax-rates.html#suggestedAnswer-4", "datePublished": "2026-05-11T10:31:19Z", "author": {"@type": "Person","name": "Andy Guo","url": "https://www.sh-zhongshen.com/en/team/andy-guo/"} } , { "@type": "Answer", "text": "The receipt and payment of foreign exchange for entrepot trade shall follow the principles of "receipt first, payment later" or "separate income and expenditure". The amount of receipt and payment shall be consistent with the amount of the entrepot contract, and the difference shall not exceed the reasonable range of 5%. When using SWIFT messages for receipt and payment, you need to clearly mark "receipt and payment for entrepot trade" in the message's postscript to avoid being recognized by the bank as receipt and payment for general trade and triggering additional document review. If using CIPS RMB cross-border payment, you need to provide complete documents for entrepot trade (contract, bill of lading, transit certificate) to ensure that the receipt and payment path is consistent with the goods flow path. In addition, the receipt and payment of foreign exchange for entrepot trade shall be declared truthfully in the foreign exchange monitoring system. If there is a delay in receipt and payment, you need to submit an application for deferred declaration to the foreign exchange administration department in advance to avoid being included in the foreign exchange abnormal list.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/china-entrepot-trade-tax-types-and-corresponding-tax-rates.html#suggestedAnswer-5", "datePublished": "2026-05-11T09:38:49Z", "author": {"@type": "Person","name": "Lucas Liu","url": "https://www.sh-zhongshen.com/en/team/lucas-liu/"} } , { "@type": "Answer", "text": "The entrepot trade contract shall clearly mark the "entrepot trade" attribute, agree that the goods only transit through Chinese ports and do not enter the Chinese inland market, and clarify the supervision responsibility of the transit warehouse to avoid tax payment obligations caused by goods entering the inland area. If using letter of credit settlement, you need to avoid soft clauses in the letter of credit, such as requiring the provision of customs declaration forms from Chinese inland areas. Such clauses will be recognized as general trade settlement and trigger tax payment obligations. In addition, you need to include a force majeure clause in the contract to clarify the party responsible for the increase in taxes and fees or the risk of goods detention caused by changes in customs supervision policies, so as to avoid disputes caused by policy changes. The goods ownership transfer clause shall clearly state that it is only completed in the transit link and does not involve the transfer of goods ownership by Chinese inland entities, so as to ensure the compliance of trade attributes.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/china-entrepot-trade-tax-types-and-corresponding-tax-rates.html#suggestedAnswer-6", "datePublished": "2026-05-11T09:03:57Z", "author": {"@type": "Person","name": "Cindy Chen","url": "https://www.sh-zhongshen.com/en/team/cindy-chen/"} } , { "@type": "Answer", "text": "After the entrepot trade goods arrive at the port, customs may conduct on-site inspection, focusing on the integrity of the goods' seals, goods marks and flow certificates. When responding to the inspection, you need to prepare supporting materials such as transit warehouse agreements, transit logistics certificates, upstream and downstream sales contracts in advance to prove that the goods are only in transit and have not entered China's customs territory. If customs requires container unpacking inspection, you need to ensure that the packaging and marks of the goods have not been changed, and the goods list is consistent with the declared documents, so as to avoid being recognized as general trade due to the inconsistency between goods and documents. In addition, you need to cooperate with customs to re-seal the goods, ensure that the seals of the goods are intact during transit, and avoid being recognized that the goods have entered China's inland areas in the future.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/china-entrepot-trade-tax-types-and-corresponding-tax-rates.html#suggestedAnswer-7", "datePublished": "2026-05-11T09:00:58Z", "author": {"@type": "Person","name": "Grace Wang","url": "https://www.sh-zhongshen.com/en/team/grace-wang/"} } , { "@type": "Answer", "text": "Since entrepot trade goods do not enter China's customs territory, the export tax refund policy does not apply. You need to avoid mixing entrepot trade documents with export tax refund documents, otherwise it will trigger tax investigation and affect the enterprise's export tax refund qualification. The documents for entrepot trade shall be filed separately, including entrepot contracts, entry and exit goods record forms, bills of lading, invoices, transit warehouse agreements, etc., with a filing period of 5 years to ensure that they can be provided timely when the tax authorities conduct verification. If an enterprise carries out both general trade and entrepot trade, it needs to separately account for the documents and capital flow of the two types of businesses, so as to avoid the tax authorities recognizing entrepot trade as general trade due to mixed capital flow and triggering tax payment obligations. In addition, the foreign exchange receipt of entrepot trade shall be declared separately and shall not be mixed with the foreign exchange receipt of general trade, so as to avoid affecting the foreign exchange receipt verification for export tax refunds.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/china-entrepot-trade-tax-types-and-corresponding-tax-rates.html#suggestedAnswer-8", "datePublished": "2026-05-11T09:00:13Z", "author": {"@type": "Person","name": "Daniel Xu","url": "https://www.sh-zhongshen.com/en/team/daniel-xu/"} } , { "@type": "Answer", "text": "For accurate cost accounting of entrepot trade, logistics costs, stamp duty, transit warehouse fees and other items need to be included in the accounting scope to avoid cost overruns caused by omitting stamp duty. When converting trade terms, you need to avoid using trade terms involving delivery in China's inland areas such as FOB and CIF, and give priority to using trade terms involving delivery in transit warehouses such as FCA and CPT, clearly stating that the delivery place of goods is the transit warehouse, so as to avoid being recognized as general trade due to improper trade terms. In addition, when designing the supply chain structure, the logistics path, capital flow and document flow of entrepot trade and general trade need to be completely isolated to avoid compliance risks caused by mixed paths. If the entrepot trade involves multiple batches of goods, a centralized transit strategy can be adopted to reduce transit warehouse fees and further optimize the cost structure.", "upvoteCount": 0, "url": "https://www.sh-zhongshen.com/en/qa/china-entrepot-trade-tax-types-and-corresponding-tax-rates.html#suggestedAnswer-9", "datePublished": "2026-05-11T08:55:25Z", "author": {"@type": "Person","name": "Eric Zhou","url": "https://www.sh-zhongshen.com/en/team/eric-zhou/"} } ] } }, { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ {"@type": "ListItem", "position": 1, "name": "Home", "item": "https://www.sh-zhongshen.com/en/"},{"@type": "ListItem", "position": 2, "name": "Q&A", "item": "https://www.sh-zhongshen.com/en/qa/"},{"@type": "ListItem", "position": 3, "name": "Entrepôt Trade Q&A", "item": "https://www.sh-zhongshen.com/en/qa/cat-entrepot-trade/"} ,{"@type": "ListItem", "position": 4, "name": "What types of taxes are involved in China's entrepot trade, and what are the specific tax rate standards corresponding to each tax type?"} ] } ] ```