I’ve seen a lot of discussions on forums recently about buying things on Amazon Spain and shipping them to China, especially regarding customs duties. It seems many people are confused. I just shipped some items to my family not long ago and did some research, so I’m starting this thread to share my experience. Hope it helps those in need.
What is the Import Fees Deposit?
When you place an order on Amazon Spain with a shipping address in mainland China, the system automatically calculates a fee called the “Import Fees Deposit” at checkout. This is the prepaid customs duty. Amazon estimates this tax based on the category and value of your items. The great thing is that when the package arrives at Chinese customs, Amazon uses this deposit to handle customs clearance for you. This means you don’t have to worry about the hassle of paying taxes yourself—it’s super convenient. Plus, it’s a refund for overpayment, no extra charge for underpayment policy!

How are the customs duties calculated?
Many people are most concerned about how this fee is calculated. The Import Fees Deposit isn’t an arbitrary charge by Amazon. It’s generally calculated based on China’s “Cross-Border E-commerce Comprehensive Tax.” Simply put, there’s no tax-free allowance; you pay tax on every purchase. The specific tax rate varies depending on the category of the items you purchase.
| Product Category | Cross-Border E-commerce Comprehensive Tax Rate |
| Most consumer goods | 9.1% |
| High-end cosmetics | 23.05% |
| Luxury watches, valuable jewelry | 23.05% |
| Alcohol, tobacco, etc. | Higher tax rates, direct shipping not recommended |
So at checkout, Amazon will apply the formula above to calculate the fee based on the category and price of the items in your cart. For example, if you buy a razor for €100, the prepaid duty will likely be calculated at 9.1%. However, it’s worth noting that Amazon’s calculation is sometimes slightly higher than the actual tax, as they need to ensure the deposit is sufficient for clearance.
This is the best part about Amazon’s direct shipping! If the actual tax incurred during customs clearance is less than what you prepaid, Amazon will automatically refund the difference to your original payment method about 60 days after clearance is complete. You don’t need to do anything—just wait for the email notification and the refund. I received a refund of over €5 on my last purchase; it wasn’t much, but it felt great! On the other hand, if the actual tax is higher than the estimate, Amazon covers the difference, so you won’t have to pay anything extra. There’s absolutely nothing to worry about.
Choosing direct shipping when buying gifts for family and friends in China on Amazon Spain is indeed the most convenient and fastest method. Although you have to pay a customs duty upfront, it saves you the trouble of declaring and paying taxes yourself and avoids any unexpected tax “surprises.” As long as you’re not buying items with particularly high tax rates, it’s quite cost-effective overall. Has anyone else been shopping internationally on Amazon.es recently? Share what you’ve bought and let’s exchange experiences!