1. At present, the import tax rate * * * is set to four grades, namely 10%, 20%, 30% and 50%. Articles subject to the first tax rate of 10% mainly include books, newspapers, periodicals, educational films, slides, original audio tapes, video tapes, gold and silver and their products, food and beverages, etc. Articles subject to the second-rate tax rate of 20% mainly include textiles and their finished products, cameras, camcorders, digital cameras and other electrical appliances, cameras, bicycles, clocks and watches (including accessories and accessories); Articles subject to the third tax rate of 30% are golf balls, golf equipment and high-grade watches (watches with duty-paid price exceeding RMB 10000); Articles subject to the four-level 50% tax rate are cigarettes, alcohol and cosmetics.
2. Among the 27 commodities, the tax rates of four commodities were reduced: leather clothing and accessories from 20% to 10%, cameras and accessories from 20% to 10%, computers and peripheral equipment from 20% to 10%, and other commodities from 20% to/kloc-.
3. According to Announcement No.43 of the General Administration of Customs (20 10), if an individual mails imported articles, the customs shall collect import tax according to law, but if the amount of import tax payable is below RMB 50 yuan (including 50 yuan), the customs shall exempt it. If you send it as personal belongings, you shouldn't be taxed. Just mark "gift" on the package
4. The import tax threshold is different. First, inbound resident passengers carry articles for their own use obtained abroad, with a total value of less than 5,000 yuan (including 5,000 yuan, the same below); If the articles carried by non-resident passengers intend to stay in China for their own use, and the total value is less than 2000 yuan (including 2000 yuan, the same below), the customs will release them duty-free, and the single variety is limited to self-use and reasonable quantity. However, tobacco products, alcoholic products and 20 kinds of commodities that should be taxed according to state regulations shall be handled in accordance with relevant regulations. Second, if the import duty payable for mailing imported articles exceeds RMB in 50 yuan, it shall be taxed in full according to the value of the goods.
Overseas courier companies all use EMS for customs clearance, that is, parcels delivered through customs clearance are not allowed to go through customs clearance procedures according to inbound postal articles. In other words, for packages that meet the requirements of customs express supervision, express delivery can be used for customs clearance; Those who do not meet the requirements can only use trade goods for customs clearance. At the same time, the New Deal also included a variety of commodities such as electronic products in the scope of tax payment.
The definition of "luxury goods" in the Luxury Tariff mentioned by the customs is "a kind of consumer goods with unique, scarce and exotic characteristics beyond the scope of people's survival and development needs", also known as non-necessities of life. Luxury goods mainly include cosmetics, jewelry, clothing, luggage, high-end watches and other imported goods.