Do customs charge taxes for MacBook Air at the border?

When you purchase an item in the USA, there is no VAT tax, so there is nothing to refund. And there is no exit customs tax when you depart the USA.

Many states & certain localities, however, impose sales taxes on purchases. In New York City the sales tax is 8.875%. Sales taxes are not refundable.

Regarding import duty when you return to China, since you would have purchased the MBA during your trip to the USA, you would have to declare it when you return to China and potentially pay a customs duty. I found the following article that may be helpful: Customs Clearance Guide for International Passengers:

The exceeding part or amount (subject to reasonable personal use) above the limitation set by

the Customs shall be levied duty upon:

• • Personal articles from overseas, valued at RMB5,000 or above, carried by Chinese residents.
  • Personal articles intended to remain in the territory, valued at RMB2,000 or above, carried by non-Chinese residents.

The current exchange rate is $1.000 USD = ¥7.256 CNY, so the cost of a laptop would undoubtedly exceed the allowance limits and you would be charged a duty on return to China depending on your residence status. For a personal laptop, estimate about 10% on the excess amount above the allowances.

There is no federal sales tax in the USA. Most states have sales tax and of those that do, very few offer any kind of tax rebate to foreign travelers. Anticipate having to pay NY sales tax on your computer.

I don't know about China but many countries also may charge import duty on items over a certain value. That would be charged by the customs officials at the destination and have nothing to do with US Customs. The combination of US taxes and import duty in your country may negate any US price advantage for electronics.

If you're asking if you can get a refund of the sales tax you paid when you purchased your Mac in the US, the answer is no.

Ask the Chinese consulate in NYC what you may be facing traveling back to China with a U.S.-purchased MacBook Air. Will they give you any paperwork to help on your arrival in China?