Where Is "New"?

"Don't buy Korean cosmetics anymore. Pick them up at the airport.

The customs were so strict that the leader threw the cosmetics into the baggage claim area and then went out to the customs. "

"So and so stars have been checked, customs are really cattle......"

On the day of implementation, micro-blog, which was posted on the first day of Pudong postal tax, was forwarded by T1.

At the same time, some netizens said that the tax allowance for visitors entering the territory would be up to 2000 yuan.

For a time, the chopper party on the Internet was very anxious, similar to the "how to do it, can not go out to buy, buy" comments gathered.

So, is the impact of the new sea trial on personal offshore shopping, cross-border e-commerce shopping and overseas purchasing?

By comparison, it can be found that

After the implementation of the new policy, there was a phenomenon of "rising or falling" of different types of commodities, such as food, mother and infant.

The tax rate has increased.

The price of 3C appliances and personal toiletries, which had higher tax rates, was cheaper.

Where is "new"?

Netizens who have often been shopping online across the border may have found that the site has recently been opened. When the settlement is completed, they will jump out of a small line: the applicable tariff rate of this commodity is 11.9%, and the taxes and charges of * * yuan should be paid again.

In fact, as early as the end of March this year, the Ministry of finance has issued a document saying that since April 8, 2016, China has implemented the tax policy on retail import of cross-border e-commerce, and has adjusted the postal tax policy synchronously.

In the past, the rate of duty imposed by Customs on imported commodities was 10%, 20%, 30% and 50% respectively according to the category of products, and the exemption policy was implemented when goods paid below 50 yuan.

The difference in the new deal is the abolition of the exemption tax of 50 yuan in the import link, which is temporarily charged by 70% of the statutory tax payable.

Secondly, the limit of cross-border single paction is determined to be RMB 2000 yuan, while the personal annual paction limit will be set at 20000 yuan.

That is to say, customs tariffs are temporarily set to zero at 2000 yuan per time, and 20000 yuan per year for cross-border e-commerce retail imports. However, a single, non separable commodity that exceeds a single limit, accumulates more than the individual's annual limit and the value of duty paid exceeds 2000 yuan will be fully taxed in accordance with the general trade mode.

Cross border electricity providers are affected.

At present, Hai Tao is mainly divided into two categories, one is shopping through cross-border e-commerce platform, the other is through individual purchasing buyer "human flesh" pportation or direct mail back to consumers.

Then, the introduction of the new sea trial policy, in the end, is the restriction of personal purchase or cross-border electricity supplier?

Before the landing of the new deal, the goods imported from cross-border electricity suppliers only need to be collected according to the general postal items. The rate of postal tax is generally lower than the normal tariff, the import value-added tax and the consumption tax "three tax", and the tax is less than 50 yuan.

Therefore, the biggest impact of the new deal is undoubtedly cross-border electricity providers, especially the Amazon sea outsourcing, Shang pin network, Tmall international, NetEase koala purchase, Xiaohong book and so on, using bonded warehouse mode of domestic e-commerce platform, so many cross-border electricity providers before the implementation of the new deal clearance activities.

For individuals, if they are shopping through cross-border e-commerce after tax reform, they will need to levy tariffs, excise duties and VAT on their own purchases.

If it is a person's own, according to the Ministry of finance, whether traveling abroad, traveling or visiting relatives and friends, when returning to the country, the imported personal belongings and reasonable quantities of imported articles purchased by overseas residents traveling abroad should be released within 5000 yuan (including 5000 yuan).

Buying thousands of cosmetics is more cost-effective.

Taking milk powder as an example, the milk powder of 1000 yuan before the cross border electricity supplier "Hai Tao" has been paid a tax of 100 yuan in accordance with the 10% postal tax rate. After the new deal, though the cancellation of postal tax has been abolished, the duty rate of the value-added tax is 11.9%, that is, it needs to pay 119 yuan of value-added tax, and the personal cost has increased by 19 yuan (milk powder is a general consumer goods, not a consumption tax).

Again, through the purchase of perfume worth 1000 yuan through Hai Tao, for example, in the past, the postal tax rate was as high as 50%, which required a 500 yuan postal tax. However, after the implementation of the new deal, the postal tax was abolished. The VAT duty rate was 11.9%, and the consumption tax rate was 21%. The 329 yuan tax would be cheaper than before.

By comparison, it can be found that after the implementation of the new deal of cross border electricity providers, there is a phenomenon of "rising or falling" compared with before.

The unit price of food, mother and baby products is mostly lower than 500 yuan, so on the whole, this kind of commodity tax rate increases.

Of course, some commodities are cheaper after the implementation of the new tax policy, for example, the 3C electric appliances and personal care products which had higher tax rates.

[practical connection]

How to buy and buy smartly after the new deal?

After the new deal, the rates of foreign goods with different prices rose or dropped.

How should the chopper party buy and buy it cheaper and smarter? If you buy foreign products on cross-border electricity suppliers, you may choose to buy 3C appliances and personal care products.

In other words, the imported garments which do not need to pay consumption tax in the past have been levied in accordance with 20%. After the new deal, the tax rate has been reduced by 8.1%.

At the same time, the use of cross-border e-commerce platform requires personal identity binding. If you purchase more than 2000 yuan per purchase, the total annual purchase amount is more than 20000 yuan.

Of course, the most favorable way is to go shopping abroad or to live abroad and travel relatives and friends back.

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Retain the tax system and postpone the other new deal for one year.

Recently, the General Administration of Customs officially issued the notice on the implementation of new regulatory requirements for retail import of cross-border e-commerce.

The circular made it clear that in order to make the cross-border e-commerce enterprises step in step with the regulatory requirements, the pitional period was set up for the retail import of cross-border e-commerce. Before May 11, 2017, the "first line" of online shopping bonded products in Shanghai, Hangzhou, Ningbo, Zhengzhou, Guangzhou and other 10 pilot cities entered the area temporarily without checking the customs clearance list, and temporarily refused to implement the first import license, registration or filing requirements of cosmetics, infant formula milk powder, medical devices and special foods.

The notice has a greater impact on cross-border electricity providers, mainly for the cross-border electricity providers to provide a buffer period of policy, but in the new deal, the tax rate adjustment remains unchanged.

Tips: related concepts of "Hai Tao"

Hai Tao

There are two main categories of seafood, one is purchased through cross-border e-commerce platform, and the other is sold to consumers through personal purchase of "human flesh" or direct mail.

Personal postal articles tax

The travel tax is the abbreviation of the import duty of luggage and postal goods, and the import tax on the expropriation of the entry passenger luggage and personal mail.

tariff

Tariff refers to the revenue collected by the Customs set up by the government when the import and export commodities are passing through a country.

Excise tax

The consumption tax is a general term for all kinds of taxes, which are based on the amount of turnover of consumer goods, and the tax imposed by the government on consumer goods.