The items imported for personal use with a total value of less than 5,000 yuan (including 5,000 yuan) in Announcement No. 54 of 2010 of the General Administration of Customs do not include tobacco products, alcohol products and items subject to tax according to national regulations. 20 kinds of commodities, the taxation methods for these commodities will be separately stipulated. (For details, please refer to the "General Administration of Customs Announcement No. 54 of 2010" and the "Duty-paid Price List of Luggage and Personal Postal Items of Inbound Passengers")
(1) General Administration of Customs Announcement No. 54 of 2010 (About Matters related to the inspection and release standards for luggage and items carried by inbound passengers)
2010-08-19
Regulations Type Customs Normative Documents Content Categories Entry and Exit Article Supervision Category
General Administration of Customs Announcement [2010] No. 54 Issuing authority: General Administration of Customs
Publication date: 2010-8-19 Effective date: 2010-8-19
Effectiveness [valid]
Effectiveness
In order to further enhance the transparency of customs law enforcement, facilitate the entry and exit of passengers, clarify the tax and exemption regulations for luggage and items of inbound passengers, standardize and unify customs inspection and release standards, we hereby announce relevant matters As follows:
1. Inbound resident passengers carry inbound items for personal use acquired abroad, with a total value of less than 5,000 yuan (inclusive); non-resident passengers carry items intended to be left in China If the total value of imported items for personal use is within 2,000 yuan (including 2,000 yuan), the customs will release them duty-free. Single items are limited to personal use and reasonable quantities. However, tobacco products, alcohol products, and 20 types of commodities subject to tax according to national regulations, etc. In addition, it shall be handled in accordance with relevant regulations.
2. Inbound resident passengers carry inbound items for personal use exceeding RMB 5,000, which are confirmed to be for personal use after customs review; inbound non-resident passengers carry inbound items for personal use intended to be left in China , if the amount exceeds RMB 2,000, the customs will only tax the excess imported items for personal use. Indivisible single items will be fully taxed.
3. Matters such as tax exemption regulations, inspection and release standards and other matters for passengers traveling multiple times in a short period of time will be separately stipulated.
This is an announcement.
August 19, 2010
(2) Duty-paid price list for luggage items and personal postal items of inbound passengers
(People's Republic of China** *Revised by the General Administration of Customs of the People's Republic of China on February 9, 2002)
No. 1 books, newspapers, periodicals, educational films, slides, original audio tapes, video tapes, gold, silver and their products, Food, beverages and items not included in tariff numbers 2 and 3 in this table [tax rate 10]
Tax number product name and specification unit duty-paid price (RMB: yuan)
101 Books, newspapers, Publications and other types of printed matter will be determined separately
102 Films, slides, original audio tapes, and video tapes specially used for teaching
-Slides 10.00
-Audio tape reel 10.00
-Video tape reel 50.00
-Other items will be determined separately
103 Gold, silver, jewelry and their products will be determined separately
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104 Food and Beverages
-Food
--Edible plant fruits and finished products kg 50.00
--Edible animal meat and The kilogram of its products is 50.00
--Aquatic products
---The kilogram of high-grade aquatic products will be determined separately
---Other kilograms are 50.00
--Condiments kilogram 200.00
--Edible fungi kilogram 50.00
-Beverages
--Tea kilogram 200.00
-- Coffee kilogram 200.00
--Other kilograms to be determined separately
-Other kilograms to be determined separately
105 Supplement kilograms to be determined separately
106 Crop seeds
-Various cereal seeds, rapeseeds, grass seeds, flower seeds and other seeds for planting 50.00 kg
107 Medical and health care equipment
-Medical equipment The parts will be determined separately
-Health care equipment 1000.00
-Massage beds and chairs 6000.00
108 Measuring and metering instruments and instruments
-Accuracy to the tenth percentile and below 200.00
-Accuracy to the percentile and above will be determined separately
109 Various medicines and medicinal materials will be determined separately
110 Typewriter
-Manual table 200.00
-Electric table 500.00
-Electronic table 2000.00
111 Sports Goods
-Various balls will be determined separately
-Various chess sets 100.00
-Various sports equipment and utensils 500.00
-Many Functional fitness equipment will be determined separately
112 Kitchen and bathroom appliances
-Microwave oven 800.00
-Household dishwasher 1500.00
-Cooking utensils, tables and handles are to be determined separately
-Tableware, knife handles, individual pieces 50.00
-Cooking utensils and tables 800.00
-Kitchenware parts and tables 400.00
-Sanitary ware and sanitary ware parts 500.00
113 Various rubber and plastic material products shall be determined separately
114 Tools
-Small Tool set 200.00
-Others
--Hand tools 100.00
--Power tools 1000.00
115 Stationery
-Electronic calculator 200.00
>-Computer notepad 1000.00 each
-Electronic dictionary 1000.00
-Other items to be determined separately
116 musical instruments
-Piano
--Grand piano stand 50000.00
--Other stands will be determined separately
-Electronic keyboard
--49 keys and above 1500.00
--49-key download 800.00
-Other items to be determined separately
117 Shoes
-Pair of travel shoes 200.00
-Pair of leather shoes 300.00
-Other pairs to be determined separately
118 Furniture
-Leather furniture pieces 3500.00
-Others The items will be determined separately
119 Miscellaneous products
-Electric fan 400.00
-Electric iron 200.00 each
-Hair dryer 200.00
-Electric shaver 200.00 each
-Floor waxing machine 500.00
-Sewing machine, knitting machine
--Manual machine 400.00
--Electric table 800.00
--Electronic table 2000.00
--Accessories and accessories 50.00
Note: Machine head Evaluated based on the duty-paid price of the whole machine 80
-Vacuum cleaner
--400.00 for 400W and below units
Note: The price will be increased by 100 yuan for each additional 100W
-Dehumidification heating and cooling fan unit 1500.00
-Dehumidification and dehumidification unit 1000.00
-Electric heater unit 1000.00
-Water heater unit 1000.00
-Air purifier 1000.00
-Telephone
--Handheld mobile phone 2000.00
--Telephone fax machine 2000.00
--Video phone station 2000.00
--Other stations 500.00
--Accessories and accessories 200.00
-Game console
--Disc game machine 3000.00
--Card game machine 400.00
--Handheld game machine 50.00
--Games Plate and card 60.00
-Other items will be determined separately
120 stamps
-China stamps and small sheets will be determined separately
- Hong Kong, Macao, Taiwan and foreign stamp sheets 5.00
Hong Kong, Macao and Taiwan, foreign souvenir sheets and commemorative covers 10.00
121 Other items will be determined separately
No. 2 textiles and Its finished products, cameras, digital cameras, camcorders, camcorders, other electrical appliances, bicycles, watches, clocks and their accessories and accessories, cosmetics [tax rate 20]
Duty paid per tax number, product name and specification unit Price (RMB: Yuan)
201 Cotton (including raw cotton, sub-cotton, waste cotton), kapok, linen, silk cotton, artificial cotton, synthetic cotton
-Kilogram of cotton 40.00
-Kilogram of kapok, linen, silk cotton 80.00
-Other kilogram 50.00
202
Cotton, linen, wool, silk , Thread, silk, yarn and rope made of rayon and other materials 100.00 kg
203 Cotton, linen, wool, silk, man-made fiber, synthetic fiber textiles and knitwear, leather
-Cotton, linen, wool, real
Silk, man-made fiber, synthetic fiber textiles and knitwear m 50.00
-Leather kilogram 300.00
204 Clothes, headscarves, scarves, ties, hats, gloves, socks made of various clothing materials , handkerchiefs, bedding, towels, bath towels, tablecloths, curtain cloths and other textile products, leather products
-Clothes made of various clothing materials
--Outerwear
---Fur clothing
----Fur clothing items will be determined separately
----Other items 1500.00
--- Clothing made of other materials
----Long coat 500.00
----Other items to be determined separately
--Underwear
---Long underwear 200.00
---Short underwear (including vests, underwear, etc.) 100.00
--Shirts and T-shirts 300.00
--Other items to be determined separately
-Bedding, other textile products
--Bedding
---Blankets, quilts, bedspreads Terms and Conditions: 400.00
---Other items to be determined separately
-Other textile and leather products
--Cotton products, terms and conditions: 80.00
--Line, wool, silk products condition, condition, pair 150.00
--Leather products condition, condition, pair 200.00
--Other conditions, Parts, to be determined separately
205 TV receiver
-LCD/Plasma TV set to be determined
-Other color TVs
--8 inches and below (including LCD pocket type) 500.00 per unit
Note: From 8 to 40 inches, each additional inch will cost an additional 150 yuan; above 40 inches, the price will be based on the 40-inch price. 1-inch price increase of 500 yuan
-Black and white TV
-12-inch and below 400.00 yuan
Note: Each additional 1-inch price increases by 100 yuan
-TV recorder (player) all-in-one machine
--14 inches and below 1500.00
Note: An additional 200 yuan will be charged for each additional inch
-Accessories
--Coaxial cable kg 10.00
--Feeder kg 10.00
--Other parts, pieces, pairs 100.00
Note: The duty-paid price of the picture tube is estimated at RMB 30 for the complete machine.
-The video projector will be determined separately
206 Refrigerator and its accessories and accessories
-1000 liters and below 1000.00
-101-200 liters 2000.00
-201-250 liters 3000.00
-251-300 liters 5000.00
-301 liters and above 10000.00
-Parts and accessories
--Refrigerant liter 40.00
--Compressor table 1100.00
--Computer control board 500.00
--Other parts 200.00
207 Washing machine, washing and drying machine, clothes dryer (drying machine ), accessories and accessories for the above items
-Semi-automatic table 1000.00
-Fully automatic table 2000.00
-Roller table 3000.00
-Washing and drying machine 4000.00
-Drying machine (drying machine) 1500.00
-Accessories
--Computer control board 500.
00
--Others 200.00
208 Audio recorder
-Radio
--Four bands and Lower stations 100.00
--Four-band and above stations 300.00
-Stereo small players
--Single-function stations 150.00
- -Two functions and above 800.00
-Audio recorder
--Mini cassette recorder parts 300.00
--Other parts 200.00
-Portable digital recording (playback) device 1000.00
-Other radio recorders 500.00
-Record player
--Volume station 600.00
--Laser record player (including portable) 1,000.00 pieces
-Radio, recording, electronic recording, and laser record player all-in-one machine 2,000.00
-Accessories and accessories
--Original audio tape reel 10.00
--Blank audio tape reel 5.00
--Album disc 50.00
--Laser disc (CD) 60.00
--Other units, parts, and pairs will be determined separately
209 Recording and playback (image) combination machine
-The standard configuration type can include power amplifier, tuner, recording, and laser Turntable, equalizer, LD, VCD, DVD and other video disk functions, processor and supporting speakers (the speaker combined with the functional base can only contain one video disk function base) Set 5000.00
-(Single) Function Base ( Except video disc function stand) 1500.00 per piece
-Speaker (including main speaker and subwoofer) 1000.00 per piece
-Automatic singing machine 2000.00
-Karaoke Mixer stand 400.00
-Accessories, accessories, pieces, pairs 200.00
210 Recording (playback) video machine
-Video playback machine 1000.00
-Video recorder set 2000.00
-Laser video disc player and stand (LD, VCD, SVCD, DVD, etc., including portable) set 1500.00
-Accessories and accessories
--Original video tape disc 50.00
--Blank video tape (including self-recording and transcription) disc 30.00
--Laser video disc (LD, VCD, DVD, etc.) 100.00
--Other items and parts will be determined separately
211 Air conditioner and its accessories and accessories
-3000.00 for units of 2 horses and below
-More than 2 horses, to be determined separately
-Accessories, attachments
--Compressor platform 1500.00
--Other units, parts to be determined
Note: One piece≈9000BTU
212 automatic data processing equipment and accessories
-Microcomputer
--Portable station 5000.00
--Desktop host (including keyboard) NT$2000.00
-Accessories and accessories
--Monitor NT$1200.00 below 17 inches
- -17-inch and above monitor desk 3000.00
--17-inch and above LCD monitor desk 3000.00
--17-inch and above LCD monitor desk 5000.00
-- Disk disk 10.00
--Keyboard table 200.00
--Scanner table 1500.00
--Drive table 1000.0
0
--Printer
---Laser printer station 3000.00
---Other stations 1200.00
--Function card 800.00
--Other items to be determined separately
213 Photographic (imaging) equipment and its accessories and accessories
-Digital cameras
- -Coaxial viewfinder 4000.00
--Range-axis viewfinder 2000.00
--Accessories and accessories to be determined separately
-Other cameras
--Coaxial viewfinder (including standard lens)
--Automatic mount 2500.00
--Non-automatic mount 1500.00
--Range viewfinder Type (including dual lenses)
--Fixed focus lens mount 600.00
--Zoom lens mount 1000.00
--110 camera mount 500.00
---Instant camera stand 1000.00
---Other stands will be determined separately
-Lens
--Standard lens (focal length =50mm) 1000.00 per piece
--Mid-range zoom lens (focal length range=28mm-210mm) 2000.00 per piece
--Others will be determined separately
-Camera Body
--Automatic 2000.00
--Non-automatic 1200.00
-Printing equipment parts to be determined separately
-Accessories, Accessories
--Flash 500.00 each
--Film 20.00
--Other items to be determined separately
-Digital camera
p>--Digital camera stand 5000.00
--Accessories and accessories will be determined separately
-Other cameras
--Handheld stand 2000.00
--Other stations will be determined separately
--Accessories and accessories will be determined separately
214 Portable copiers, slide projectors, picture projectors and their accessories, accessories, slides Film
-Portable copy machine 3000.00
-Slide projector
--Manual machine 200.00
--Automatic machine 1000.00
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-Picture projector stand 800.00
-Accessories, accessories
--Slides 10.00
--Other items 50.00
215 Bicycles, tricycles, accessories and accessories for the above vehicles
-Bicycles (without engine)
--Bicycles 600.00
--Three Wheel vehicles 500.00
--Children's vehicles 100.00
--Other vehicles to be determined separately
-Accessories and accessories 50.00
216 each Various watches and their accessories and accessories
-Watches, pocket watches, stopwatches
--High-end luxury watch blocks will be determined separately
--Other blocks 200.00
-Accessories and accessories will be determined separately
217 Various clocks and their accessories and accessories
-Alarm clocks, table clocks, wall clocks, table clocks 200.00
-French clock stand 600.00
-Clock accessories and accessories 50.00
218 Cosmetics
-Perfume
--Advanced Perfume bottle to be determined separately
--Other bottles 100.00
-Other cosmetics
Item 50.00
No. 3 cigarettes and alcoholic beverages [tax rate 50]
Tax code name and specification unit duty-paid price (RMB: Yuan)
301 Tobacco and Products of tobacco substitutes
-Cigarettes 0.40
-Cigars 2.00
-Shredded tobacco 0.40
302 Various oral products Wine, fitness wine, medicinal wine
-Beer bottles (not exceeding 750ml) 5.00
-Table wine bottles with an alcohol content of 12 degrees and below (not exceeding 750ml) 100.00
-Bottles with alcohol content above 12% (not exceeding 750ml) 500.00
Note: The difference between the duty-paid price listed in this table and the actual price of taxable items is 5 times (or 1/5) or more To a certain extent, with the consent of the on-site department-level leaders, the price may be determined separately or taxes may be calculated based on the actual price of the items.