The amount of postal tax to be paid to the Customs is 40,000 × 10% = 4,000 yuan
In accordance with the 2010 General Administration of Customs announcement of the "on the inspection and release of baggage carried by inbound travelers on the standards of the relevant matters," the provisions of the entry of resident travelers to carry more than 5,000 yuan of personal personal use of the entry of articles, the Customs audit is indeed self-use; entry of non-resident travelers to carry the proposed Stay in China's personal use articles of entry, more than 2,000 yuan, the Customs and Excise Department only on the exceeding part of the personal use of the articles of entry tax, on the indivisible single article, the full amount of tax.
How do I collect tax on goods that exceed 5,000 yuan?
The tax rate is different for different types of articles, and according to the General Administration of Customs Announcement No. 15 of 2012, the general tax rate is between 10 percent and 50 percent.
10% tax rate items
Food, beverages; leather garments and accessories; bags and shoes and boots; gold and silver jewelry and its products, art, collectibles; household medical, health and beauty equipment; kitchen utensils and small appliances such as telephones, fax machines, video games, etc.; furniture; photographic cameras and accessories; books, newspapers, magazines, and other types of printed matter; films for educational purposes, slides, original audio and video tapes for educational purposes; stationery and toys; stamps, musical instruments, sporting goods (except golf); and other items not listed.
Goods subject to 20% tax rate
Textiles and manufactured goods; watches (less than 10,000 yuan), clocks and their accessories; rice cookers, juicers, soybean milk makers and other electrical appliances and kitchen utensils; air-conditioners, refrigerators, washing machines, televisions, audio-visual equipment, television and video equipment, and their accessories; bicycles, tricycles, strollers and their accessories.
30% tax rate items
High-end watches (RMB 10,000 and above), golf balls and golf equipment, golf supplies
50% tax rate items
Cigarettes, alcohol, cosmetics
What is the tax exemption for bringing cigarettes and alcohol into Hong Kong?
Residents of Hong Kong, Macao and mainland residents traveling privately to and from Hong Kong and Macao: 200 cigarettes, or 50 cigars, or 250 grams of tobacco can be brought in duty-free, and one bottle of alcoholic beverages of 12 degrees or above (less than 0.75 liters) can be brought in duty-free.
Other travelers (generally travelers entering or leaving the country on official business): 400 cigarettes, 100 cigars or 500 grams of tobacco, and 2 bottles of alcoholic beverages of 12 degrees or above (less than 1.5 liters) can be brought in duty-free.
Q: Some goods cost less than 5,000 yuan, but why do I have to pay tax when I enter the country?
According to the "General Administration of Customs Announcement No. 7 of 2004", 20 kinds of goods are not duty-free: televisions, video cameras, VCRs, video players, audio equipment, air conditioners, refrigerators (freezers), washing machines, cameras, photocopiers, programmable telephone exchanges, micro-computers and peripherals, telephones, wireless paging systems, fax machines, electronic counters, typewriters and word processors, Furniture, lamps and tableware.