Import taxes mentioned in these Measures include customs duties, value-added tax and consumption tax.
Taxable articles for personal use as mentioned in these Measures do not include automobiles, motorcycles and their accessories and accessories. Imported taxable automobiles, motorcycles and their accessories and accessories for their own use shall be subject to import duties in accordance with the Import and Export Tariff of People's Republic of China (PRC) and China Customs and other relevant tax laws and regulations.
The import tax rate table for luggage and personal postal articles of inbound passengers (hereinafter referred to as the tax rate table) is an integral part of these Measures. The adjustment of tax rates in the schedule of tax rates shall be approved by the the State Council Customs Tariff Commission and promulgated and implemented by the General Administration of Customs. Article 3 The taxpayers of import tax are: passengers who bring in taxable articles for their own use, transport service personnel, recipients of imported postal articles, and recipients of imported taxable articles for their own use by other means.
Taxpayers can go through the tax payment formalities by themselves or entrust others to do so. An agent entrusted to handle the tax payment formalities shall abide by the provisions of these Measures on his principal. Article 4 The General Administration of Customs shall, according to the tax rate table, formulate the Tariff Classification Table for Inbound Passengers' Luggage and Personal Postal Articles (hereinafter referred to as the Tariff Classification Table).
The customs classifies taxable articles for personal use according to the tariff classification table and determines the applicable tax rate. Imported goods that are not specifically listed in the tariff classification table may be classified and taxed by the customs according to the scope listed in the tariff classification table. Article 5 Import duties shall be levied ad valorem. Article 6 For taxable articles for personal use, the customs shall collect import duties according to the effective tax rate and customs value on the date when the tax payment certificate is issued.
The import tax amount is the customs value multiplied by the import tax rate.
Taxpayers shall pay taxes before the customs releases taxable articles for their own use. Article 7 After the taxable articles for self-use are released, the customs shall pay back the tax to the taxpayer within 1 year from the date when the tax payment certificate is issued; If the customs discovers that the tax has been missed, it shall pay back the tax to the taxpayer within one year from the date of release of the goods. If the taxpayer violates the regulations and causes underpayment or omission, the customs may recover it within three years from the date of the illegal act.
If the customs discovers or confirms the overpayment of tax, it shall refund it immediately, and the taxpayer may also request the customs to refund it within one year from the date of paying the tax. Article 8 When there is a tax dispute between taxpayers and the customs, they should first pay the tax according to the tax amount approved by the customs, and then apply to the customs for reconsideration in writing within 30 days from the date when the customs issues the tax payment certificate. If the application is overdue, the customs will not accept it.
The customs shall make a reconsideration decision within 15 days from the date of receiving the application for reconsideration, and notify the taxpayer. If the taxpayer refuses to accept the reconsideration decision, he may apply to the General Administration of Customs for reconsideration within 15 days from the date of receiving the customs notice. After receiving the application for reconsideration, the General Administration of Customs shall make a reconsideration decision within 30 days and notify the taxpayer.
If the taxpayer still refuses to accept the reconsideration decision of the General Administration of Customs, he may bring a lawsuit to the people's court within 15 days from the date of receiving the reconsideration decision. Article 9 The the State Council Customs Tariff Commission shall be responsible for the interpretation of these Measures. Article 10 These Measures shall be implemented as of July 6, 1994.
Table of import tax rates for luggage and personal postal articles of inbound passengers
Tax number Name of goods Import tax rate 1 Books, newspapers, periodicals and educational films are tax-free.
Slides, original tapes and videos
Contraceptives and medicines
Gold, silver and their products
Food 2 textiles and manufactured goods 50%
Electrical appliances (excluding microcomputers and cameras)
Cameras, bicycles, watches, clocks and watches and their accessories and accessories.
Cosmetics 3 Camera 100% 4 Alcohol and tobacco 200% Items not included in column 5 or above 20%.
Passengers' luggage and personal postal articles
Import tax tariff classification table
Description:
Items not specifically listed in this table shall be classified according to the following principles:
1. When the main functions of mechanical and electrical goods cannot be determined, they should be classified as the tax number with the highest tax rate among the tax numbers that can be classified according to various functions of goods.
2. In Item 9, Item 2 of the ID number, a combined machine formed by assembling two or more machines together, or a machine with two or more complementary or alternating functions, should be classified as a machine with main functions.
3. Machines composed of different independent components (whether separated or connected by cables or other devices) shall be classified according to their functions if they obviously have the functions listed in Item 9 of Item 2 after combination.
4. If the main functions and uses of mechanical and electrical goods are the same as the corresponding items in the tax number 1, 2 and 3 in the table, they should be taxed in the tax number 1, 2 and 3, otherwise they should be taxed in the tax number 5.
5. Items that cannot be classified according to the above four items should be classified as the fifth tax number.
No. 1: books, newspapers, periodicals, movies, slides, original audio tapes, video tapes, contraceptives, medicines and teaching foods. exempt from taxation
10 1 crop seeds: including grain seeds, rapeseed, forage seeds, flower seeds and other planting seeds.
102 food
103 Specific drugs designated by the Ministry of Health, foot-and-mouth disease vaccine, anthrax vaccine for people, anthrax serum for people, and antiviral vaccine for disseminated sclerosis.
104 books and newspapers, publications, music scores, charts, maps, educational films and slides, original tapes and videos for teaching, globes, anatomical models, human skeleton models, and educational signboards.
105 contraceptives, contraceptives.
106 gold, silver and its products, gold-plated ornaments.
Second place: textiles and finished products, electrical appliances, cameras, bicycles, watches, clocks and watches and their accessories, accessories and cosmetics. The tax rate is 50%.
20 1 cotton (including raw cotton, cottonseed and waste cotton), kapok, hemp skin, silk cotton, artificial cotton and synthetic cotton.
Cotton thread, hemp thread, wool, silk, rayon and other materials are used to make thread, silk, yarn and rope.
Cotton, hemp, wool, silk, man-made and synthetic fiber textiles and knitwear, leather.
Various materials are used in clothing, headscarves, scarves, ties, hats, gloves, socks, handkerchiefs, bedding, towels, bath towels, tablecloths, curtain cloth and other textile products as well as leather products.
Bicycles and tricycles, the above vehicle accessories and accessories.
All kinds of watches, pocket watches, stopwatches and their accessories and accessories.
Alarm clock, desk clock, wall clock, desk clock and clock accessories and accessories.
Camera, movie camera, movie projector, screen, slide projector, camera, camera lens, magnifying glass, all kinds of films, film, photo paper, mirror box, flashlight, flash bulb, color filter, exposure meter, light shield, bust, mirror ring, viewfinder, self timer, tripod, etc.
Electrical appliances and equipment: including TV receiver, video recorder (player), refrigerator, washing machine, tape recorder and player, recording (player) combiner, record player, air conditioner, copier, other electrical appliances (except those listed in other tax codes) and accessories of the above items.
2 10 perfumes and cosmetics: including all kinds of perfumes, powder cakes, toilet water, cosmetics and special tools for makeup, beauty and manicure.
Third place: camera and its accessories and accessories. The tax rate is 100%
Fourth place: alcohol and tobacco. The tax rate is 200%
40 1 tobacco and alcohol: products including tobacco and tobacco substitutes, such as cigarettes, cigars, cut tobacco, etc. ; Various oral liquid, health wine and medicated liquor (medicated liquor suitable for external use is classified as No.5)
Fifth: Items not included in the above list. The tax rate is 20%
50 1 medical instruments: including various medical, surgical and dental instruments and appliances; Mechanical therapy and massage equipment; Therapeutic respirator; Orthopedic appliances; Splints and other fracture appliances; Artificial human body parts; Hearing AIDS and other devices worn and implanted in the human body to make up for physical defects or disabilities; Crutches for patients, wheelchairs for patients, other medical equipment, accessories and accessories of the above equipment.
502 Instruments for measurement and measurement: including vernier caliper, decimeter card, precision thickness gauge, spiral tooth gauge, theodolite, level gauge, flatbed instrument, orthogonal instrument, universal curve ruler, plotter, slide rule, microscope, balance, barometer, multimeter, oscilloscope, precision gauge, etc.
Drugs and finished products: including tablets, pills, needles, powders, ointments and preparations for treatment and prevention, antibacterial tablets, pills, needles, powders, hydrolyzed proteins, artificial plasma, Chinese patent medicine pills, powders, ointments, pills, pulp, water, medicinal oil, pharmaceutical raw materials and chemicals.
Animal medicinal materials and spices: column horn (wide horn), snake horn, bezoar, monkey date, Ma Bao, ox grass knot, Leymus chinensis knot, deer whip, seal whip, snake gall and other animal bile, dried snake, keel, tortoise plastron, cuttlefish bone, pilose antler, antler silk, spotted claw fish, scorpion, centipede, notopterygium and octopus.
505 Botanical medicines and spices: including cardamom, cardamom, nutmeg, Amomum villosum, cinnamon, citronella oil, clove oil, mint, peppermint oil, gastrodia elata, Morinda officinalis, Eucommia ulmoides, aconite, borneol, ebony, cinnamon, amber, safflower, crocus sativus, Lady Enforcers, ephedra, Dendrobium, etc. Fritillaria, Radix Angelicae Sinensis, Radix Glycyrrhizae, Poria, Radix et Rhizoma Rhei, Fructus Lycii, Radix Angelicae Dahuricae. Radix Astragali, Radix Codonopsis, Radix Adenophorae. Tianqi (Sanqi). Chuanlian. Plant medicines and spices such as Aquilaria Resinatum, Pericarpium Citri Tangerinae, Beanstalk Bean, Coriander Root, Purple Mushroom, Tea Spicy, etc.
Mineral medicinal materials: including cinnabar, cinnabar, borax, realgar and saltpeter.
Pesticides: including herbicides, insecticides and fungicides.
Beverages: including tea, coffee, mineral water and other packaged beverages and concentrated powders, crystals and liquids of beverages.
Tonics: pilose antler, American ginseng, red ginseng, shizhu ginseng, white ginseng and various cut and ground ginseng, other health products, tonics and their powders, crystals and liquids.
5 10 automatic data processing equipment and its components: including microcomputer and its external memory, input and output equipment and components.
5 1 1 typewriter: including manual typewriters, electric typewriters, word processors, teletypewriters, typewriters and their accessories and accessories.
5 12 sports equipment: equipment used for general sports activities, gymnastics, competitions, swimming and other outdoor activities and its accessories and accessories, such as aviation, navigation models, fitness equipment, table tennis, various chess, chessboards, shotguns, bullets, etc.
5 13 kitchen utensils: including all kinds of cookware, tableware, cookers and kitchenware, such as manual meat grinder, kitchen knife, microwave oven, electric oven, range hood, dishwasher, rice cooker, food grinder and blender, fruit or vegetable juicer, gas stove, gas igniter, kerosene stove, etc.
5 14 musical instruments: including various keyboard stringed instruments, stringed instruments, accordions, wind instruments, percussion instruments, electro-acoustic instruments, metronomes, tuning forks and various tuning tubes. , as well as accessories and accessories of the above-mentioned musical instruments.
5 15 all kinds of rubber and plastic products: such as thermos bottles, rubber cloth, sheets, pipes, rings, green sheets, sponges, tires, machine belts, plastic flowers, plexiglass products, etc.
5 16 cutting tools: including tools and cutters such as alloy cutting heads, milling cutters, twist drills and saw blades.
5 17 tools: including various portable manual and electric tools, such as jacks, hammers, watch repair tools, wood planers, hand saws, axes, chisels, pliers, balers, electric drills, etc.
5 18 farm tools: including agricultural sprayers and lawn mowers. Gardening scissors, sickles, hoes, shovels, plows, rakes, pickaxes, etc.
5 19 stationery: all kinds of writing utensils and materials, photo albums, stamp albums, printed calendars, magnifying glasses, drawing utensils, painting pigments, binding utensils, abacus, hand cranks, electric pencil sharpeners, electronic calculators, electronic dictionaries, copying steel plates and other stationery.
Footwear: including shoes, boots, uppers, soles, heels, shoelaces, shoe polish, shoe powder, rubber and plastic leather, etc.
52 1 Furniture: including sofas, combined furniture, cabinets, cabinets, desks, tables, chairs, beds, mattresses and cushions made of various materials.
Miscellaneous products: including flowers, seedlings, lubricants, paints, interior decoration products, alcohol, travel bags, briefcases, toys, fishing gear, vacuum cleaners, electric fans, electric irons, floor polisher, electric razors and electric hair clippers, hair dryers, chargers, electric plugs, switches, AC converters, lamps, telephones, telephone fax machines, humidifiers and household appliances. Portable binoculars, glasses and their accessories, washing products, hair care products, hair clips, sewing machines, sweater knitting machines, etc. Jewelry; Works of art, collectibles and antiques.
Other articles not listed.