Book import, import of books, audio and video products imported books import customs clearance, import clearance books, books on how import and export agent books? Book import needs attention? Book import in China Customs website coding to encode the book into four categories. An ordinary books (including textbooks, children's books, law books, literature, social sciences, etc.) of such books as the Customs Code: 4901990000 lowest tax rate is 0, the general tax rate is zero, the export tax rate to zero, the VAT rate is 0.13000 consumption tax rate is 0. Second, filling degaussing instrument (to borrow material charge (degaussing for libraries) M764) books such as the Customs Code: 8543709990 lowest tax rate of 0, ordinary rate is 0.35000, the export tax rate to zero, the VAT rate is 0.17000, the consumption tax rate to zero. Third, the mobile library vehicles other special purpose motor vehicles (except mainly for persons or goods vehicle) books such as the Customs Code: 8705909090 lowest tax rate of 0.12000, 0.35000 ordinary tax rate, export tax rate is zero VAT rate is 0.17000, the consumption tax rate to zero. Fourth, the Customs Code Library trailer (nes trailers and semi-trailers) such as: 871 640 minimum tax for 0.10000 ordinary rate is 0.35000, the export tax rate to zero, the VAT rate is 0.17000, the consumption tax rate to zero.