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Online CBA: How is Personal Postal Articles Tax on Imports Computed in China?

Photo: watch
Photo: watch

Q: How is Personal Postal Articles Tax on Imports Computed in China?

A: China’s personal postal articles tax on imports is levied based on the “duty paid value X duty rate” formula. According to the different categories of articles, four duty rates apply: 10%, 20%, 30% and 50%.

1. Books and periodicals, films, audio and video recording tapes, gold and silver articles, computers, camcorders, cameras, and food and beverages: 10%

2. Textiles, television cameras, other electrical appliances, bicycles, watches, and watch and clock components and accessories: 20%

3. Golf balls and equipment, luxury watches: 30%

4. Cigarettes, liquor and cosmetics: 50%

The rates of personal postal articles tax on the following popular articles are:

Handbags, wallets: 10%
Cosmetics: 50%
Watches under Rmb10,000: 20%; watches over Rmb10,000: 30%
Liquor, tobacco: 50%
Milk powder: duty paid value Rmb200/kg: 10%
Child safety seats: 10%
Children’s bicycle: 20%

(The HKTDC provides one-on-one China Business Advisory Service free of charge to assist companies in resolving problems encountered when doing business in China. For enquiries and appointments, please call (852) 1830 668 or register online.)

Content provided by Picture: HKTDC Research