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What is duty-free consumer goods?
Taxable consumer goods refer to consumer goods subject to consumption tax when they are produced, sold, transferred or imported as stipulated in the Provisional Regulations on Consumption Tax of People's Republic of China (PRC). Such as cigarettes, wine, firecrackers, fireworks and so on. It belongs to taxable consumer goods.

Taxable consumer goods mainly include five types of products:

The first category: some special consumer goods, such as cigarettes, wine, firecrackers, fireworks, wooden disposable chopsticks, solid wood floors, etc. It will do harm to human health, social order and ecological environment;

The second category: luxury goods, precious jewels and jade, high-end watches, cosmetics, golf balls and equipment;

The third category: high-energy consumption and high-grade consumer goods, such as yachts, cars and motorcycles (the cylinder capacity is above 250 ml);

The fourth category: non-renewable and replaceable petroleum consumer goods, such as refined oil;

The fifth category: products with certain financial significance, such as automobile tires (20 14 12 1 stop collecting).

References:

Baidu encyclopedia-taxable consumer goods