The import tax referred to herein includes customs duty and value-added tax and consumption tax.
The taxable personal articles for personal use referred to in these Measures do not include automobiles, motorcycles and their parts and accessories. Import duties on imported taxable personal self-use automobiles, motorcycles and their fittings and accessories shall be levied in accordance with the "Customs Import and Export Tariff Rules of the People's Republic of China*** and the State Customs" and other relevant tax laws and regulations.
The "Table of Import Duty Rates for Inbound Passenger Baggage Items and Personal Postal Articles" (hereinafter referred to as the "Table of Duty Rates") is an integral part of these Measures. Adjustment of the tax rates in the "Tax Rate Table" shall be finalized by the Customs Tariff Commission of the State Council and announced by the General Administration of Customs for implementation. Article 3 The taxpayers of import tax are: inbound travelers and service personnel of means of transportation carrying taxable personal articles for personal use, recipients of imported postal articles, as well as recipients of taxable personal articles imported in other ways for personal use.
The taxpayer can handle the tax payment procedures by himself or entrust others to handle the tax payment procedures. Acceptance of entrusted tax procedures for the agent, shall comply with the provisions of this approach to their principals. Article IV of the General Administration of Customs based on the "tariff table" to develop the "entry of passengers' baggage articles and personal postal articles tax classification table" (hereinafter referred to as "tax classification table").
Customs taxable personal use articles according to the "tariff classification table" to determine the applicable tax rate. Imported goods that are not specifically listed in the "Tax Classification Table", the Customs may be in accordance with the scope of the "Tax Rate Table" into the most appropriate tax classification and taxation. Article 5 The import tax shall be levied on an ad valorem basis. Article 6 Taxable articles for personal use shall be subject to import tax by the Customs in accordance with the tax rate and duty-paid price in force on the day of filling out the tax payment certificate.
The amount of import tax is the duty-paid price multiplied by the import tax rate.
The taxpayer shall pay the tax before the Customs release the taxable personal articles for personal use. Article 7 After the release of taxable personal articles for personal use, the Customs shall find that the tax is undercharged, shall be issued within one year from the date of tax payment certificate to the taxpayer to make up for the tax; the Customs found that the tax is omitted, shall be released from the date of the articles within one year from the date of the taxpayer to make up for the tax. If the taxpayer violates the regulations and undercharges or omits to collect the tax, the Customs may recover the tax from the taxpayer within three years from the date of violation of the regulations.
Customs found or confirmed that the over-levied taxes, the Customs shall immediately refund, the taxpayer may also be within one year from the date of payment of taxes, request the Customs refund. Article 8 When the taxpayer is in dispute with the Customs over the tax, he shall first pay the tax according to the amount of tax approved by the Customs, and then apply in writing to the Customs for reconsideration within thirty days from the date of the Customs filling out the tax payment certificate. The Customs shall not accept the late application.
The Customs shall, within fifteen days from the date of receipt of the application for reconsideration, make a decision on reconsideration, and notify the taxpayer. The taxpayer is not satisfied with the reconsideration of the decision, may, within fifteen days from the date of receipt of the notice of the Customs to apply for reconsideration to the General Administration of Customs. Upon receipt of the application for reconsideration, the General Administration of Customs shall make a decision on reconsideration within thirty days and notify the taxpayer.
The taxpayer is still dissatisfied with the reconsideration decision of the General Administration of Customs, may, within fifteen days from the date of receipt of the reconsideration decision, file a lawsuit with the People's Court. Article IX These Measures shall be interpreted by the Customs Tariff Commission of the State Council. Article X These Measures from July 1, 1994 shall come into force.
Table of Import Tax Rates on Baggage Items of Inbound Passengers and Personal Postal Items
Tax No. Item Name Import Tax Rate 1 Books, newspapers, journals, motion pictures for educational purposes, tax-free
Slides, original audiotapes, videotapes
Contraceptives and medicines
Gold, silver and products
Foodstuffs 2 Textiles and manufactured products 50%
Electrical appliances (excluding microcomputers and video cameras)
Cameras, bicycles, watches, clocks and their fittings and accessories
Cosmetic products3 Video cameras 100%4 Tobacco and alcohol 200%5 Items not included in the above numbered lists 20%
Travelers' baggage articles and personal postal articles
Import duty tariff classification table
Instructions:
Items not specifically listed in this table shall be categorized in accordance with the following principles:
1. When the main function of an electromechanical item cannot be determined, it shall be categorized under the tax code with the highest rate among the tax codes to which each function of the item can be categorized.
2. In item 9 of tariff number 2, the combined machine formed by assembling two or more machines together, or the machine with two or more complementary or alternating functions shall be categorized as the machine with the main function.
3. Machines consisting of different separate parts, whether or not separated or connected by cables or other devices, which, when combined, clearly have the function of the articles listed in item 9 of No. 2, shall all be classified according to their function.
4. If the main functions and uses of the electromechanical articles are the same as those of the articles listed in the corresponding items of Tax Nos. 1, 2 and 3 in the Table, they shall be classified in Tax Nos. 1, 2 and 3 for taxation purposes, otherwise they shall be classified in Tax No. 5 for taxation purposes.
5. If the articles cannot be categorized in accordance with the above 4 articles, they shall be categorized in tax number 5.
No. 1: Books, newspapers and journals, motion pictures, slides, original audio and video tapes, contraceptives and medicines for teaching purposes, foodstuffs. Tax-free
101 Crop seeds: including cereal seeds, vegetable seeds, grass seeds, flower seeds and other seeds for planting.
102 Foodstuffs
103 Special effect medicines designated by the Ministry of Health in a unified manner, foot and mouth disease vaccine, anthrax vaccine for human, anthrax serum for human, antitoxic vaccine for disseminated sclerosis.
104 Books, newspapers, journals, music scores, charts, maps, movies and slides for educational purposes, original audio and video tapes for teaching purposes, globes, anatomical models, models of the human skeleton, and signboards for educational purposes.
105 Contraceptives, contraceptive drugs.
106 Gold, silver and their products, gold-covered jewelry.
No. 2: Textiles and manufactured goods, electrical appliances, cameras, bicycles, watches, clocks and their fittings, accessories, cosmetics. Tax rate 50%.
201 Cotton (including raw cotton, sub-cotton, waste cotton), kapok, linen, silk cotton, artificial cotton, synthetic cotton.
202 Cotton thread, twine, wool, silk, rayon and other materials for making thread, silk, yarn and rope.
203 Cotton, linen, wool, silk, man-made, synthetic fiber textiles and knitwear, leather.
204 Clothing, headscarves, scarves, ties, hats, gloves, socks, handkerchiefs, bedding, hand towels, bath towels, tablecloths, curtain cloths and other textile manufactured goods made of all kinds of materials, leather manufactured goods.
205 Bicycles, tricycles, fittings and accessories for the above vehicles.
206 All kinds of watches, pocket watches, stopwatches and their fittings and accessories.
207 Alarm clocks, desk clocks, wall clocks, table clocks and clock parts and accessories.
208 cameras, movie cameras, movie projectors, screens, slide projectors, slides, photographic plate machine, camera lenses, enlargers, a variety of film, film, photographic paper, mirror box, flash, flash bulbs, color filters, light meter, exposure meter, hood, half mirror, mirror ring, viewfinder, self-timer, tripod, wash box, developing canisters, and other photographic equipment, processing equipment and chemicals. Equipment and chemicals for processing, etc.
209 Electrical appliances and equipment: including television receivers, video recorders, refrigerators, washing machines, tape recorders and players, recording and playback machines, record players, phonographs, air conditioners, photocopiers, other electrical appliances (except for those listed under other tax codes), and fittings and accessories for the above items.
210 Perfume, cosmetics: including all kinds of perfume, powder, eau de toilette, cosmetics and special tools for make-up, beauty care and manicure.
No. 3: Cameras and their fittings and accessories. Tax rate 100%
No. 4: Tobacco and alcohol. Rate 200%
401 Tobacco, alcohol: including tobacco and tobacco substitutes products, such as: cigarettes, cigarillos, tobacco, etc.; all kinds of alcohol for internal use, fitness wine, medicinal wine (only suitable for external rubbing of medicinal wine is classified under the tax number of No. 5)
No. 5: articles not included in the above numbered list. Tax rate of 20%
501 medical equipment: including a variety of medical, surgical, dental instruments, apparatus; mechanical therapy, massage equipment; therapeutic respiratory apparatus; orthopedic appliances; splints and other bone fracture appliances; artificial parts of the human body; hearing aids and other appliances to compensate for physical defects or disabilities to wear, implanted in the body; patient crutches, patients, wheelchairs, other medical equipment, fittings and accessories of the above equipment. fittings and accessories for the above devices.
502 Measuring and metrological instruments and meters: including vernier calipers, centimeter cards, precision thickness gauges, screw and tooth gauges, latitude and longitude gauges, horizontals, flat gauges, plotters, universal curve rulers, plotting instruments, calculating rulers, microscopes, scales, barometers, multimeters, oscilloscopes, precision meters, measuring instruments, and so on.
503 Pharmaceuticals and manufactured medicines: including all kinds of therapeutic and preventive tablets, pills, needles, powders, creams, agents, all kinds of antibiotic and antimicrobial tablets, pills, needles, powders, etc., hydrolyzed proteins, artificial plasma, pCms pills, proteins, pastes, creams, danes, pastes, water, all kinds of medicinal oils, pharmaceutical raw materials, and chemical drugs.
504 Animal medicinal materials and spices: horn (broad cow horn), snake horn, cow horn, monkey date, horse treasure, cow grass knot, goat grass knot, deer whip, sea dog whip, snake gall bladder and other animal gall bladders, dried snake, dragon bone, tortoise plate, cuttlefish bone, antler pontoon, antler wire, spotted chelipeds, scorpion, centipede, mongoose, peng fish cheeks, sea dragons, seahorses, sea sparrows, gold cicada flowers, toadstools, stone cassia, pearl powder, and other animal medicinal materials, spices. , spices.
505 Botanical herbs and spices: including cardamom, cardamom flower, nutmeg, nutmeg, cinnamon, cinnamon, lemongrass oil, cloves, clove oil, salted peppermint, peppermint oil, asparagus, morinda citrifolia, eucommia, gunnera tianxiong (gunnera epiphyllum), ice slice, prunella, jade cinnamon, amber, safflower, safflower, baccharomyces flower, ephedra, dendrobium, dongzhu, baihua zhujia, betel nut. Bei Mu, Angelica sinensis, Licorice, Poria, Rhubarb, Wolfberry, Angelica dahurica. Astragalus (Astragalus membranaceus), Radix et Rhizoma Ginseng, Radix Salviae Miltiorrhizae. Tianqi (Panax ginseng). Sichuan lotus. Shen Xiang, Chen Pi, Zhu Ling Dou, Hu Zizania Root, Zizania Mushroom, Tea Spice and other botanical herbs and spices.
506 Mineral medicinal materials: including cinnabar, cinnabar, borax, andrographis, salty autumn stone and other mineral medicinal materials.
507 Pesticides: including herbicides, insecticides, fungicides and so on.
508 Beverages: including tea, coffee, mineral water and other various packaged beverages and beverages concentrated powder, crystal, liquid.
509 Tonic: antler velvet, American ginseng, red ginseng, stone ginseng, white ginseng and all kinds of ginseng in cut and ground form, other health care products, tonic and its powder, crystals and liquid.
510 Automatic data processing equipment and its components: including microcomputers and their external storage, input, output devices and parts.
511 Typewriters: including manual typewriters, electric typewriters, word processors, teletype typewriters, typing ribbons, and their parts and accessories.
512 Sports equipment: general sports activities, gymnastics, athletics, swimming and other outdoor activities equipment, and its parts, accessories, such as: aviation, nautical models, fitness equipment, table tennis, all kinds of chess, chessboards, shotguns and cartridges, and so on.
513 kitchen utensils: including all kinds of cookware, tableware, stoves and kitchen utensils, such as: manual meat grinder, chopper, microwave ovens, electric ovens, electric stoves and hobs, exhaust hoods, dishwashers, rice cookers, food mills and blenders, juicers for fruits or vegetables, gas stoves, gas ignition, kerosene stoves, and so on.
514 Musical Instruments: including all kinds of keyboard stringed instruments, stringed instruments, accordions, wind instruments, percussion instruments, electro-acoustic instruments, metronomes, tuning forks and all kinds of timpani, etc., fittings and accessories of the above instruments.
515 All kinds of rubber and plastic products: for example, hot water bags, rubber cloth, sheets, tubes, rings, raw rubber sheets, sponges, tires, machine belts, plastic flowers, plexiglass products and so on.
516 Cutting tools: including alloy bits, milling cutters, twist drills, saw blades and other cutting tools, cutting tools.
517 Tools: including all kinds of handheld manual and power tools, such as jacks, hammers, watch repair tools, wood planes, hand saws, axes, chisels, pliers, balers, drills and so on.
518 Farm tools: including agricultural sprayers, lawn mowers. Gardening shears, scythes, hoes, shovels, plows, rakes, picks, and more.
519 Cultural goods: all kinds of writing utensils and materials, photo albums, stamp albums, printed calendars, magnifying glasses, drawing utensils, painting paints, bookbinding utensils, abacuses, hand-cranked, electric pencil sharpeners, electronic calculators, electronic dictionaries, transcribing steel plates and other cultural goods.
520 Shoes and boots: including shoes and boots made of various materials, uppers, soles, heels, laces, shoe polish, shoe powder, rubber and plastic clogs and skins.
521 Furniture: including sofas made of various materials, modular furniture, cabinets, cupboards, tables, chairs, chairs, beds, mattresses, cushions and so on.
522 Miscellaneous products: including flowers, seedlings, lubricants, paints, interior decoration supplies, alcohol, travel bags, briefcases, all kinds of toys, fishing gear, vacuum cleaners, electric fans, electric irons, floor waxing machines, electric shavers and electric hair clippers, hair dryers, chargers, electric plugs, switches, AC converters, lamps and lanterns, telephones, telephone and fax machines, humidifiers. household carpet shampooing machines, video game machines, parts and accessories of the above items; portable small binoculars, eyeglasses and their accessories, detergents, hair care products, hair clips, sewing machines, sweater knitting machines, etc.; jewelry ornaments; works of art, collectibles and antiques.
523 Other items not listed.