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Online CBA: What Taxation Principles Does Chinese Customs Apply on Personal Postal Articles Entering the Country?

Photo: personal postal articles
Photo: personal postal articles

Q: What Taxation Principles Does Chinese Customs Apply on Personal Postal Articles Entering the Country?

Chinese Customs applies the following taxation principles on personal postal articles entering the country:

1. Customs levies personal postal articles tax on personal postal articles entering the country. However, articles with an import duty payable amount at Rmb50 or below will be waived. For articles with an import duty payable amount exceeding the Rmb50 threshold, personal postal articles tax will be levied in full amount.

2. The categorisation and duty paid value of articles are set out in the Table of Categorisation and Tax Rules on Personal Luggage of Passengers and Personal Postal Parcels Arriving in China and the Table of Duty Paid Value on Personal Luggage of Passengers and Personal Postal Parcels Arriving in China contained in the General Administration of Customs Announcement No.15 [2012].

3. For articles not specified in the duty paid value table, they will be appraised by Customs according to the current value of like articles on the international market.

4. If the actual purchasing price of the article is two times or more, or 50% less, than that specified in the duty paid value table, the owner should present to Customs the invoice or receipt validating the transaction issued by the seller according to law, and should also bear the relevant responsibilities. Customs may, based on the above mentioned evidence presented by the article owner, determine the duty paid value of the dutiable article.

(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