(1994 may 18 deliberated and adopted at the sixth meeting of the State Council customs tariff commission; 1 July 9941Decree No.47 of the General Administration of Customs)
Article 1 These Measures are formulated in accordance with the relevant provisions of the Customs Law and the Regulations on Import and Export Tariffs in order to take care of the reasonable needs of individuals to import articles for their own use and simplify the tax calculation procedures.
Article 2 Unless otherwise stipulated, the customs shall levy import duties on passenger luggage, personal postal articles and other articles for personal use (hereinafter referred to as taxable articles for personal use) according to the import tax rate table for inbound passenger luggage and personal postal articles.
Import taxes mentioned in these Measures include customs duties, value-added tax and consumption tax.
Taxable articles for personal use as mentioned in these Measures do not include automobiles, motorcycles and their accessories and accessories. Taxable automobiles and motorcycles for their own use and their accessories and accessories shall be subject to import duties in accordance with the Import and Export Tariff of People's Republic of China (PRC) and China Customs and other relevant tax laws and regulations.
The import tax rate table for luggage and personal postal articles of inbound passengers (hereinafter referred to as the tax rate table) is an integral part of these Measures. The adjustment of tax rates in the schedule of tax rates shall be approved by the the State Council Customs Tariff Commission and promulgated and implemented by the General Administration of Customs.
Article 3 The taxpayers of import tax are: passengers and transport operators who bring taxable articles for their own use into the country, and the Receipt of Inbound Postal Articles; Income from importing taxable articles for personal use by people and other means >; People.
Taxpayers can go through the tax payment formalities by themselves or entrust others to do so. An agent entrusted to handle the tax payment formalities shall abide by the provisions of these Measures on his principal.
Article 4 The General Administration of Customs shall, according to the tax rate table, formulate the Tariff Classification Table for Inbound Passengers' Luggage and Personal Postal Articles (hereinafter referred to as the Tariff Classification Table).
The customs classifies taxable articles for personal use according to the tariff classification table and determines the applicable tax rate. If the imported goods are not specifically listed in the tariff classification table, the customs may classify and levy taxes according to the most appropriate tariff number within the scope specified in the tariff classification table.
Article 5 Import duties shall be levied ad valorem.
Article 6 Import duties on taxable articles for personal use shall be levied by the customs according to the effective tax rate and customs value on the date when the tax payment certificate is issued.
The import tax amount is the customs value multiplied by the import tax rate.
Taxpayers shall pay taxes before the customs releases taxable articles for their own use.
Article 7 After the release of taxable articles for personal use, if the customs finds that there is less tax, it shall make up the tax to the taxpayer within 1 year from the date when the tax payment certificate is issued; If the customs discovers tax evasion, it shall pay back the tax to the taxpayer within 1 year from the date of release of the goods. If the taxpayer violates the rules, resulting in underpayment or omission of tax, the customs may pay back the tax within 3 years from the date of violation.
The debtor continues to collect taxes.
If the customs discovers or confirms the overpayment of tax, it shall refund it immediately.
Article 8 When there is a tax dispute between taxpayers and the customs, they should first pay the tax according to the tax amount approved by the customs, and then apply to the customs for reconsideration in writing within 30 days from the date when the customs issues the tax payment certificate. If the application is overdue, the customs will not accept it.
The customs shall make a reconsideration decision within 05 days from the date of receiving the application for reconsideration and notify the taxpayer. If the taxpayer refuses to accept the reconsideration decision, he may apply to the General Administration of Customs for reconsideration within 15 days from the date of receiving the customs notice. After receiving the application for reconsideration, the General Administration of Customs shall make a reconsideration decision within 30 days and notify the taxpayer.
If the taxpayer still refuses to accept the reconsideration decision of the General Administration of Customs, he may bring a lawsuit to the people's court within 15 days from the date of receiving the reconsideration decision.
Article 9 The the State Council Customs Tariff Commission shall be responsible for the interpretation of these Measures.
Article 10 These Measures shall be implemented as of July 6, 1994.
Note (revised by the State Council Customs Tariff Commission in August 1996)
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| Tax number | Commodity name | Tax rate |
| - | - | - |
| 1 | Books and newspapers, publications, educational films, slides, original tapes, | 10% |
||||| Video tape |
||||| Gold, silver and its products||
||||| Food and beverage ||
|||| Other commodities not included in the tax number and remarks in Tables 2, 3 and 4 ||
| - | - | - |
| 2 | Textiles and manufactured goods | 30%
|||| Electrical appliances (excluding cameras) ||
|||| Cameras, bicycles, clocks (including accessories) ||
| - | - | - |
| 3 | Cosmetics | 80%
|||| Camera ||
| - | - | - |
4 | Tobacco and alcohol | 100% |
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Note: Contraceptives and medicines exceeding the reasonable self-use quantity stipulated by the customs shall be returned according to the relevant regulations or according to the import procedures of goods.
Go through customs declaration and clearance procedures.
Note (revised by the General Administration of Customs of the People's Republic of China in August 1996)
Classification principles of items not listed in this table:
1. Classify items according to their main functions (or uses).
2. When the main function (or use) of an article cannot be determined, it shall be classified according to the tax number with the highest tax rate among the functions (or uses) of the article.
3. The above-mentioned 1 and 2 items that cannot be classified in the corresponding tariff code shall be classified according to the tariff code 1.
4 items that have been classified as a tax number are classified as corresponding items according to their main functions (or uses); When the main function (or use) cannot be determined, it is listed as the article with the highest customs value among its functions.
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|No. 1: books, newspapers, periodicals, educational films, slides, original tapes and videos, gold and silver |
| and its products, food, drinks and items not included in the tax numbers 2, 3 and 4 in this table. Tax rate 10% |
| - |
| 10 1 | books, newspapers, periodicals and other printed materials. |
| | |
| 102 | Movies, slides, original tapes, videotapes, globes, anatomical models for teaching |
|||| Human skeleton model, educational symbol. |
| | |
| 103 | Gold, silver, jewelry and its products, gold-plated ornaments. |
| | |
| 104 | Food and beverage: all kinds of edible plant fruits, vegetables, meat and its products, aquatic products and dairy products |
|||| Products, sugar products, coffee, tea, etc. |
| | |
| 105 | tonic: velvet antler, various ginseng and its products, other health products and tonics. |
| | |
| 106 | Crop seeds: all kinds of grain seeds, rapeseed, grass seeds, flower seeds and other planting seeds. |
| | |
| 107 | medical and health care equipment: including various medical instruments and appliances; Mechanical therapy and massage equipment; Governance |
|||| Therapeutic respirator; Orthopedic appliances; Splints and other fracture appliances; Artificial human body parts; Hearing AIDS |
|||| Instruments and other devices worn and implanted into the human body to make up for production defects or disabilities; Patient crutches |
|||| crutches, patient wheelchairs, other medical equipment and accessories of the above equipment. All kinds of health care equipment |
|||| Furniture, appliances, massage beds and chairs; Special tools for makeup and beauty. |
| | |
| 108 | Instruments and meters for measurement and measurement; Including vernier caliper, drawing instrument, slide rule, microscope, |
|||| Balance, barometer, multimeter, oscilloscope, precision instrument, gauge, etc. |
| | |
| 109 | Various drugs and materials: including various therapeutic, antibacterial, antibacterial and preventive drugs and finished products |
|||| Products, hydrolyzed protein, artificial plasma, Chinese patent medicines, various medicinal oils, pharmaceutical raw materials and chemicals |
|||| Products, vaccines and serum for human use. Animal medicinal materials and spices: column angle (wide angle), snake angle, ox |
|||| Animals such as yellow, monkey date, Ma Bao, ox grass knot, Leymus chinensis knot, deer kidney, deer whip, seal whip, snake gall |
||||| Gallbladder, dried snake, keel, tortoise shell, cuttlefish bone, velvet antler, antler silk, spotted claw fish, scorpion and scorpion |
||||| Pteris vittata, ginger worm, fish gill, sea dragon, hippocampus, puffin, cicada, toad venom, concha Haliotidis and pearl powder |
||| and other animal medicines. Plant Ingredients: Cardamom, Cardamom, Nutmeg, Amomum villosum, Cinnamomum cassia and Citronella |
|||| Oil, clove, clove oil, mint, peppermint oil, gastrodia elata, Morinda officinalis, Eucommia ulmoides. Marijuana (attached to the cannon |
||| |), Borneolum Syntheticum, Plum Blossom, Cinnamomum cassia, Amber, Safflower, Crocus sativus, Lady Enforcers, Herba Ephedrae, Dendrobium, |
|||| Cordyceps sinensis, Herba Hedyotidis Diffusae, Areca catechu, Fritillaria, Radix Angelicae Sinensis, Radix Glycyrrhizae, Poria, Radix et Rhizoma Rhei, Fructus Lycii, and Radix Paeoniae Alba |
||| Fructus Aurantii, Radix Astragali, Radix Codonopsis, Radix Adenophorae, Radix Notoginseng, Rhizoma Chuanxiong, Lignum Aquilariae Resinatum, Pericarpium Citri Tangerinae, and Margarita |
|||| Lingdou, Zanthoxylum bungeanum root, Volvariella volvacea, tea spicy and other plant medicinal materials. Mineral medicinal materials: including cinnabar and vermilion |
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|||| Sand, borax, realgar, saltpeter, etc. |
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| 1 10 | Typewriters: including manual typewriters, electric typewriters, electronic typewriters, telex typewriters and typewriters |
|||| belts and other accessories >. |
| | |
|11| Sporting goods: including all kinds of ball games and chess, general sports activities, gymnastics, competitions, swimming and |
|||| His indoor and outdoor activities and accessories, such as aviation and navigation models, various sports balls, |
|||| Racket, net, all kinds of chess, chessboard, air gun, shotgun, bullet, etc. |
| | |
| 1 12 | Kitchen utensils and bathroom utensils: including cookware, tableware, stove, kitchen utensils, sanitary utensils and cleaning |
|| Use. Such as manual meat grinder, food grinder and blender, fruit or vegetable juicer, microwave oven |
||||| Stove, electric oven, electric stove, gas stove, gas igniter, household dishwasher, kitchen knife, various materials |
|||| Pots, bowls, tableware, kitchen and bathroom ceramic utensils, etc. |
| | |
| 1 13 | Various rubber and plastic products: water heaters, rubber cloth, sheets, pipe rings, green sheets, rubber patches, |
||||| Sponges, tires, snake tubes, machine belts, plastic flowers, plastic sheets, wires, boxes, buckets and mats with |
|||| Machine glass products, etc. |
| | |
| 1 14 | Tools: including all kinds of portable electric tools and electric tools, such as jacks and hand knives, |
||||| Cutting, filing, grinding, sawing, milling and planing tools, measuring tools, watch repairing tools, hammers, axes, chisels and pliers |
|||| child, all kinds of nails, balers, soldering irons, measuring pens, planers, electric mills, etc. |
| | |
| 1 15 | Stationery: all kinds of writing utensils and materials, photo albums, stamp albums, printed calendars, monthly calendars and exhibitions |
||||| Mirrors, drawing tools, drawing pigments, binding tools, manual and electric pencil sharpeners, electronic meters |
|||| Calculator, electronic dictionary, abacus, writing steel plate, etc. |
| | |
| 1 16 | musical instruments: including various keyboard stringed instruments, organ, accordion, wind instruments, percussion instruments and electronic vocal music |
|||| Musical instruments, metronomes, tuning forks and various tuning devices, etc. , and accessories of the above-mentioned musical instruments. |
| | |
| 1 17 | Footwear: including shoes, boots, uppers, soles, heels, shoelaces, shoe polish, shoe powder and rubber |
|||| Glue and plastic tiles, etc. |
| | |
| 1 18 | Furniture: including sofas, combination furniture, cabinets, cupboards, desks, chairs and beds made of various materials |
|||| Mattress, cushion, etc. |
| | |
| 1 19 | Miscellaneous: including flowers, seedlings, lubricating oil, paint, indoor decoration products, alcohol, portable |
|||| Bags, boxes, toys, fishing gear, vacuum cleaners, electric fans, electric irons, floor polisher, |
|||| Electric shaver, electric hair clipper, hair dryer, charger, voltage rectifier, electric plug, |
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||||| Switches, lamps, dehumidifying fans, dehumidifiers, electric heaters, water heaters and fresh air |
|||| Machines, telephones, telephone fax machines, home carpet washing machines, electronic game machines, sewing machines, sweaters |
|||| Knitting machines, portable binoculars, glasses and accessories of the above items; Washing products, |
|||| Hair care products, hair clips, artworks, collectibles and antiques, etc. |
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| 120 | Stamps: including all kinds of stamps, sheetlets and souvenir covers from China and overseas. |
| | |
| 12 1 | Other projects. |
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| 2nd place: textiles and finished products, electrical appliances, cameras, bicycles, watches, clocks and watches and their accessories and accessories |
| >； . The tax rate is 30%. |
| - |
| 20 1 | cotton (including raw cotton, cottonseed and waste cotton), kapok, hemp skin, silk cotton, artificial cotton and synthetic cotton. |
| | |
| 202 | Cotton, hemp, wool, silk, rayon and other materials are used to make thread, silk and yarn. |
| | |
| 203 | Cotton, hemp, wool, silk, man-made fiber, synthetic fiber textiles and knitwear, leather. |
| | |
| 204 | Various materials for clothing, headscarves, scarves, ties, hats, gloves, socks, handkerchiefs and beds |
||| Products | Textile products and leather products such as towels, bath towels, tablecloths and curtain cloth. |
| | |
| 205 | TV receiver: including TV sets, TV sets, radio combiners, TV sets, radios and recording combiners |
|||| Machines, televisions, video recorders, video projectors and projection televisions, with two copies of the above items attached |
| | >； . |
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| 206 refrigerator and its accessories and accessories. |
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| 207 | Washing machine, washing dryer, dryer (dryer), accessories of the above items. |
| | |
| 208 | Radio (player, tape recorder): including radio, tape recorder, tape recorder, portable radio, tape recorder and tape recorder |
|||| Audio, electronic compact disc and compact disc integrated machine, two accessories of the above items, audio tape and compact disc |
|| Disk. |
| | |
| 209 | Recording (playing) sound combination machine: sound combination machine, (single) function bracket, sound box, automatic accompaniment machine, |
|||| Karaoke mixer. |
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| 2 10 | video recorder: including video recorder, video player and laser disc player. The above items are attached to the second part.
| | >； Video tape, compact disc. |
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| 2 1 1 | air conditioner and its accessories. |
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| 2 12 | automatic data processing equipment and its equipment > * including microcomputer and its external storage, input and output equipment |
|||| Prepare and attach Part II and Part II >. |
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| 2 13 | Slide projectors, picture projectors, accessories and slides. |
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| 2 14 | camera, movie camera, movie projector, screen, photographic plate maker, camera lens, drama |
|||| Large machines, all kinds of films, film, photographic paper, mirror box, flash, flash bulb, color filter, measurement |
|||| exposure meter, exposure meter, hood, bust mirror, lens ring, viewfinder, selfie camera, tripod, washing |
|||| Photographic equipment such as photo box and developing tank, washing equipment and washing chemicals, etc. |
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| 2 15 | Bicycles and tricycles, with two accessories for the above vehicles. |
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| 2 16 | All kinds of watches, pocket watches, stopwatches and watches with calculators are equipped with two accessories. |
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| 2 17 | alarm clock, desk clock, wall clock, desk clock, floor clock and clock with two accessories. |
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| Third place: cosmetics and video cameras. Tax rate 80% |
| - |
| 30 1 | cosmetics: including all kinds of cosmetics such as perfume, powder cake and toilet water. |
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| 302 | Camera and its accessories. |
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| 4th place: alcohol and tobacco. Tax rate 100% |
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| 40 1 | Tobacco and tobacco substitute products: including cigarettes, cigars, cut tobacco, tobacco leaves, chewing tobacco and nose.
|||| Cigarettes, cut tobacco, tobacco stems and tobacco powder. |
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| 402 | all kinds of internal medicines > wine, fitness wine, medicinal liquor (medicinal liquor suitable for external use only belongs to the tax code 1). |
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