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The Chinese impose three major taxes on most imported products: a value-added tax of 17% on imported goods destined for domestic consumption, a variety of consumption taxes and also tariffs which vary by import category and are generally higher on manufactured goods. For example, there is a 45% tariff on motorcycle imports, which is particularly damaging for the US given that the US consistently enjoys a large trade surplus in motorcycles. Chinese value added tax and consumption taxes are typically waived for imported raw materials and inputs destined for goods to be exported.