Source: Zhihu
1,pay tax?
Paying taxes, purchased for sale, the goods have not been withdrawn from circulation, so no matter how much the value of the tax (tariffs water tax amount of less than 50 yuan of a ticket of goods, is exempt from tariffs). Goods are different from goods, goods are for personal use, has been withdrawn from circulation. Normally speaking, if the goods are directly mailed to individuals for their own use, they can enjoy the provisions of the General Administration of Customs Announcement No. 43 of 2010 on the duty-free amount. Purchased on behalf of a third party for re-sale, it is goods. It will be taxed as goods. Customs management for goods and articles is different. However, in reality, due to labor and cost reasons, it is impossible to supervise all the parcels, so most of the buyers have a sense of luck. It is in order to combat the behavior of unscrupulous merchants who bring in large quantities of goods that are actually trade goods in the name of personal effects, we can see that the duty-free allowance has been adjusted from 400 (for shipments from Hong Kong and Macau) and 500 (for shipments from places other than Hong Kong and Macau) to a uniform starting point of 50 RMB in the Announcement of the 43rd Circular of the 10th Anniversary of the Establishment of the PRC. The text of the announcement is posted below.
General Administration of Customs Announcement No. 43 of 2010
I. The Customs shall exempt individuals from import duties on articles sent by post, but the Customs shall exempt them if the amount of import duties payable is less than CNY50 (including CNY50).
2. The value of articles sent by individuals from or to Hong Kong, Macao and Taiwan is limited to RMB 800 yuan each time; the value of articles sent from or to other countries and regions is limited to RMB 1,000 yuan each time.
Third, individuals who send inbound and outbound articles exceeding the prescribed limit value shall go through the procedures of return or customs clearance in accordance with the provisions of the goods. However, there is only one item in the parcel and inseparable, although exceeding the prescribed limit value, the Customs examination of personal use, can be in accordance with the provisions of the individual goods for customs clearance procedures.
Four, the import and export of commercial mail by mail, should be in accordance with the provisions of the goods for customs clearance procedures.
2, what tax?
(Just to be clear, the rest of the article is in accordance with the actual practice) Those who have had the experience of purchasing on behalf of the people should know the term of the postal tax. Stamp duty is import tax, a general term for taxes levied and collected by customs on behalf of customs, such as customs duties, consumption tax and value-added tax. "In the Customs duty-free limit (limit value) within the individual to bring or post into the territory of the goods for personal use, exempt from customs duties at the same time exempt from value-added tax, consumption tax; more than the duty-free limit (limit value), the Customs in accordance with the "People's Republic of China *** and the State Customs on the entry of passengers' baggage articles and personal postal articles levied import tax
Measures for the collection of import tax" (which already contains the value-added tax) while levying consumption tax on behalf of others."
You can refer to the relevant provisions of Chapter V according to the Regulations on Customs Tariffs of the People's Republic of China*** and the People's Republic of China (State Council Decree No. 392). The full text is a bit long will not be posted.
3,How much tax? How to calculate?
The import tax is levied on the price.
The formula for calculating import tax is:
Import tax = duty-paid price × import tax rate.
The duty-paid price and rate can generally be found in the "Chinese People's Republic of China*** and the State Import Duty Rate Table for Imported Goods" and the "Chinese People's Republic of China*** and the State Classification Table for Imported Goods" and "Chinese People's Republic of China*** and the State Table of Duty-Paid Prices for Imported Goods" formulated by the General Administration of Customs.
Currently, the import tax rate*** is set at four levels, 10%, 20%, 30% and 50% respectively.
Items subject to the first 10% tax rate mainly include books, newspapers, journals, films for educational purposes, slides, original audio tapes, video tapes, gold, silver and their products, foodstuffs, beverages, etc.;
Items subject to the second 20% tax rate mainly include textiles and their manufactured products, camcorders, camcorders, digital cameras, and other electrical appliances, cameras, bicycles, watches, clocks and watches (including fittings and accessories);
The third 30% tax rate applies to golf balls and ball games, high-grade watches (meaning watches with a duty-paid price of more than RMB 10,000);
The fourth 50% tax rate applies to cigarettes, alcohol and cosmetics.
4, who pays? How to pay?
First look at the relevant lines, "imported goods from the means of transport declared within 14 days from the date of entry, exported goods in the goods arrived in the customs supervision area after loading 24 hours before, should be imported and exported goods by the taxpayer to the customs of the territory of the goods into (out of) the customs declaration, the Customs and Excise Department in accordance with the tariff classification and the duty-paid price calculation of customs duties and import and export links on behalf of the tax to be paid and fills in the tax payment book."
Clarify 1,Declaration and Payment; 2,Tax Obligor: for articles entering the country by mail, the recipient is presumed to be the owner; for articles leaving the country by mail or other means of transportation, the sender or shipper is presumed to be the owner. The owner of the inbound and outbound articles is the duty payer of the customs duty.