According to the "Measures of People's Republic of China (PRC) Municipality on Imposing Import Duty on Luggage and Personal Postal Articles of Inbound Passengers", high-grade goods purchased overseas, such as watches, cosmetics, jewelry, electrical appliances, etc., need to pay import duty when entering the country.

Extended data

Calculation method of import tariff on personal goods;

Duty paid price × import tariff rate = import tariff payable.

Duty-paid price: For example, if you buy an electric shaver, the actual commodity price is 1300 yuan, and the duty-paid price list stipulates that the duty-paid price of the electric shaver is 200 yuan, then your tax amount is calculated according to 200, which has nothing to do with the actual payment of 1300 yuan.

Import tariff rate: According to the duty-paid price list, the tariff rate of electric shavers is 20%.

Taxable amount of import duty =200*20%, that is, 40 yuan tariff, but 40 yuan does not exceed 50 yuan's tax allowance, so even if it is consigned, there is no need to pay tax. If you have two electric razors in a bag, you have to pay 80 yuan tax.

References:

People's Republic of China (PRC) State Taxation Bureau-Import Tax Office for Luggage and Personal Postal Articles of Entry Passengers