5 June 2019
Has China reduced its personal postal articles tax?
China reduced its Personal Postal Articles Tax on 9 April this year. The currently-applicable tax rates are as follows:
|Category||Item Name||Tariff Rate|
|1||Books and newspapers, magazines and educational audio-visual products; information technology products including computers, video cameras and digital cameras; food and beverages; gold and silver; furniture; toys, games and other holiday and recreational articles; and medicines (imported drugs that are subject to value-added tax at a reduced rate of 3% are taxed at the standard rate for goods according to state regulations)||13%|
|2||Sporting goods (excluding golf clubs and equipment) and fishing tackle; textiles and textile products; TV cameras and other electrical appliances; bicycles; and all other goods not specified as falling under Categories 1 and 3||20%|
|3||Tobacco and alcohol; precious jewellery, gemstones and jade; golf clubs and equipment; high-end watches; and high-end cosmetics. (For items within this category, the taxable rate is the same as that applicable under the terms of the Consumption Tax)||50%|
To qualify for the Personal Postal Articles Tax, articles mailed from Hong Kong, Macao or Taiwan should be valued at no more than RMB800 or RMB1000 in the case of articles mailed from other countries or regions. No tax is payable if the due duty is estimated to be below RMB50. Commercial mail items, however, shall be processed in accordance with the regulations relating to the general trade in goods.
For further details, please access the following link: