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Enquiry: Are Goods Imported Via Cross-Border E-Commerce Channels Exempt from Customs Duty?

Photo: Enquiry: Are Goods Imported Via Cross-Border E-Commerce Channels Exempt from Customs Duty?
Photo: Enquiry: Are Goods Imported Via Cross-Border E-Commerce Channels Exempt from Customs Duty?

Under the tax policy on cross-border e-commerce retail imports introduced on 8 April 2016, all such goods imports are liable for customs duty, import VAT and consumption tax. But according to the currently-implemented tax regulations, in the case of a single cross-border transaction up to a maximum value of RMB2,000 (US$314), import customs duty has been temporarily set at 0%. This zero-rated entitlement applies up to a combined maximum per person transaction value of RMB20,000 per year. Despite this waiver, all such imports are still liable for import VAT and consumption tax at 70% of the currently-applicable statutory rate.

In cases where a single transaction exceeds the RMB2,000 limit or when the RMB20,000 combined annual limit is exceeded, customs duty will be levied at the full general tariff rate.

For further details, please visit the following link:

New Cross-Border E-Commerce Retail Import Tax Policy to Take Effect on 8 April

Content provided by Picture: HKTDC Research
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