6 June 2018
Enquiry: What is the tax due on items posted to the mainland?
Inbound postal items for personal use in reasonable quantities are subject to a personal postal articles tax. This tax integrates customs duty, import VAT and consumption tax, but is generally lower than the combined rate of these three taxes levied on imported goods of the same kind.
The value of each personal postal item mailed from Hong Kong, Macau and Taiwan is capped at RMB800, while that mailed from other countries and regions is capped at RMB1,000. Any personal postal item deemed liable for an import tax of RMB50 or below is exempt from customs duty. In the case of any inbound package deemed to be containing items of a commercial nature, it will be subject to customs clearance under the general trade system.
|Tax Code||Description||Tax rate (%)|
|1||Newspapers and magazines, publications, audio-visual materials for educational use; computers, video camcorders, digital cameras and other information technology products; food and beverages; gold and silver; furniture; toys, games, and festival, carnival or other entertainment articles.||15|
|2||Sporting goods (excluding golf balls and golf equipment) and fishing equipment; textiles and finished products; TV cameras and other electrical appliances; bicycles; and other goods not covered by tax codes 1 or 3.||30|
|3||Tobacco and alcohol; precious jewellery, stones and jade; golf balls and golf equipment; upmarket watches; and cosmetics||60|
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