The tax rate is different for different kinds of items, and in accordance with the "General Administration of Customs Announcement No. 15 of 2012", the general tax rate is between 10 percent and 50 percent.
Goods and beverages; leather garments and accessories; bags and shoes and boots; gold and silver jewelry and their products, works of art, collectibles; household medical, health and beauty equipment; kitchen utensils and small electrical appliances such as telephones, fax machines, game consoles, etc.; furniture; photographic cameras and accessories; books, newspapers, journals, and other types of printed matter; motion picture 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 their manufactured goods; watches (less than 10,000 yuan), clocks and their accessories; electrical kitchen appliances such as rice cookers, juicers, soybean milk makers, etc.; 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
Tobacco, alcohol, cosmetics
According to General Administration of Customs Bulletin No. 7 of 2004, 20 kinds of commodities are not exempted from tax: televisions, camcorders, VCRs, video projectors
What can't I bring?
● Printed materials, films, photographs, records, movies, audio tapes, video tapes, laser video disks, computer storage media and other items harmful to China's politics, economy, culture and morals are prohibited from entering the country.
●All kinds of drugs, weapons, imitation weapons, ammunition and explosives, counterfeit money and other prohibited items.
●Endangered wild animals and plants and their products.
●Fresh fruits, lycopene vegetables, movable objects (except dogs and cats), animal carcasses, soil, genetically modified biological materials, etc. Upon seizure, the Customs and Excise Department will confiscate, penalize, and deal with them accordingly.