：
Imposing import tariffs will increase the cost of imported goods and increase the market price of imported goods, thus affecting the import quantity of foreign goods. Therefore, all countries regard import tariffs as a means to restrict the import of foreign goods. According to the Provisional Regulations of People's Republic of China (PRC) on Consumption Tax, China only levies consumption tax on four kinds of goods at present. The tax rate of luxury goods belongs to the first category: special consumer goods such as cigarettes, wine, firecrackers and fireworks that will cause harm to health, social order and ecological environment. The second category: luxury goods and other non-necessities, such as precious jewelry and jade, cosmetics, skin care products, etc. The third category: high-end consumer goods with high energy consumption, such as automobiles and motorcycles. The fourth category: non-renewable and replaceable petroleum consumer goods, such as gasoline and diesel oil.
The customs supervision fee for the reduction of import duties refers to the fee charged by the customs for the supervision and management of the services provided by the imported goods and bonded goods with tax reduction or exemption according to the Measures of People's Republic of China (PRC) Customs on the Collection of Customs Supervision Fees for Imported Goods with Tax Reduction or Exemption. Scope of collection: the customs supervision fee is only levied on imported goods with tax reduction or exemption, and the specific scope is as follows: 1. International navigation ships and aircraft import duty-free fuel, ship (machine) materials, machinery and equipment parts and other goods; Tax reduction and exemption machinery and equipment imported by existing enterprises for technological transformation; 3. Scientific research institutions and universities import duty-free special equipment for scientific research and teaching; 4. Goods imported by domestic institutions and enterprises with loans from foreign governments or international financial organizations; 5. Duty-free goods imported by domestic and foreign-funded projects encouraged by the state; Materials and components imported by foreign-invested enterprises for business purposes and materials and components imported for domestic sales after processing are still reduced or exempted; 6. Imported raw materials, materials, accessories, spare parts and packaging materials provided by overseas merchants that are processed and assembled in China and re-exported shall be granted temporary duty-free import.