Customs: Over Five Thousand Yuan For Personal Use, Tax Payable.

The Customs recently strengthened the management of entry articles and carried over 5000 yuan or more.

More than 5000 yuan for carrying goods, tax is payable on entry.

Recently, the Guangzhou Customs seized an entry case of a luxury consumer goods that was not carried to the Customs by the Customs at Baiyun International Airport, involving more than 10 yuan.

The customs officers seized over 20 pieces of high-grade leather and high-end watches, such as Armani, Pierre Cardin and Gucci, which were fully packed in their luggage. The number of them was far beyond the reasonable scope of their own use, and the Customs was taxed according to the regulations.

Similar events also happened recently to Miss Li, a resident of Shenzhen. She brought back a iPad tablet computer and a LV handbag in Hongkong.

Reporters learned that the above case occurred, originated in August this year, issued by the Customs on 2010 No. 54 notice.

The notice requires that the imported personal belongings taken by the inbound residents to be carried abroad should be less than 5000 yuan (including 5000 yuan). The non resident passengers carrying the personal entry articles that are intended to stay in China with a total value of less than 2000 yuan (including 2000 yuan), the customs shall be exempted from taxation, and the single species shall be restricted for their own use and reasonable quantity. However, the tobacco products, alcoholic products and 20 commodities that the state stipulates shall be taxed should be dealt with in accordance with the relevant regulations.

The entry of individuals carrying over 5000 yuan of personal personal belongings to the residents of the inbound countries is indeed self occupied by the customs. If the entry of non resident passengers carrying personal entry articles that are intended to remain in China exceed RMB 2000 yuan, the customs only levy taxes on the imported articles of personal use exceeding the quota, and impose a full tax on the indivisible items.

As a matter of fact, the regulations on the need to pay more than 5000 yuan of goods were stipulated in documents many years ago, and the customs reiterated this stipulation, with the emphasis on the last item: the regulations on tax exemption and baggage collection and the standards for examination and approval of baggage and articles for many times in the short term.

In the subsequent interpretation of the customs, it was stipulated that passengers who had visited many times within 15 days would only be allowed to carry the necessary items.

And this provision refers to the "passenger" and the purchasing agent.

Combined boxing to crack down on overseas purchasing and "water customers"

As a matter of fact, as early as July 2nd this year, the General Administration of Customs has issued the Announcement No. forty-third of 2010, "matters relating to adjusting the management measures of personal postal articles in and out of the country" and implemented in September 1st this year.

The document stipulates that customs duties shall be exempted if the duty on import of personal mail items is less than 50 yuan (including 50 yuan).

The head of the supervision department of the General Administration of Customs explained that the adjustment was made by taking care of personal postal items and cracking down on illegal smuggling activities.

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The above two bulletins constitute a sharp weapon to crack down on purchasing agents and "water users".

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Full tax goods:

Televisions, cameras, video recorders, videotape machines, audio equipment, air conditioners, refrigerators (electric freezers), washing machines, cameras, duplicators, program-controlled telephone exchanges, microcomputers and peripherals, telephones, wireless paging systems, fax machines, electronic calculators, typewriters and word processors, furniture, lamps and lanterns, meals, including mobile phones, iPad tablet computers, notebook computers and other common items.

Taxes on some common items

Mobile phone 150 yuan / Taiwan

Laptop 1000 yuan / Taiwan

Desktop host 400 yuan / Taiwan

Main engine and monitor integrated machine 600 yuan / Taiwan

Digital camera 400 yuan / Taiwan

Milk powder, coffee and tea 20 yuan /kg

MP320 yuan / Taiwan

MP4 display 2 inches below 100 yuan / Taiwan

MP4 display more than 2 inches 200 yuan / Taiwan

U disk 20 yuan /

Import duty rate

At present, the import tax rate is set at four stalls, 10%, 20%, 30% and 50% respectively.

The items applicable to the first 10% tax rate mainly include books and periodicals, publications, educational special films, slides, original tapes, video tapes, gold, silver and their products, food and beverages.

The items applicable to the second tier 20% rate include: textiles and finished products, cameras, camcorders, digital cameras and other electrical appliances, cameras, bicycles, watches, watches and clocks (including accessories, accessories).

The items applicable to the third duty rate 30% are: golf balls and ball sets, and high-end watches (which means watches with a duty paid price of more than 10000 yuan).

The items applicable to fourth files and 50% tax rates are: tobacco, wine and cosmetics.

Residents in Hongkong and Macao, and Inland Residents in Hongkong and Macao, can bring 200 cigarettes, 50 cigars or 250 grams of tobacco, or 1 alcoholic beverages (0.75 litres below), and other passengers can bring cigarettes 400 cigarettes, 100 cigars or 500 grams of tobacco, or 12 bottles of alcoholic beverages (2 below).