Import tariff rate table

According to the tax policy for cross-border e-commerce retail imports, the individual single transaction limit is RMB 5,000 yuan, and the individual annual transaction limit is RMB 26,000 yuan. For cross-border e-commerce retail imports imported within the limit value, the tariff rate is temporarily set at 0%; import VAT and consumption tax are levied at 70% of the legally taxable amount. The calculation rules are as follows: Tax = Purchase Unit Price × Number of Pieces × Comprehensive Tax Rate for Cross-border E-commerce. Comprehensive tax rate for cross-border e-commerce = (consumption tax rate + VAT rate)/(1 - consumption tax rate) × 70%