The Chinese Ministry of Finance has just introduced important changes to the rate of import duty charged by customs on personal items and Cross-border e-Commerce (B2C) import shipments.
Here are the details of the new tax rates and regulations as they apply to these two types of importation:
Which kind of products would qualify for this clearance mode?
Shipments that can be declared as personal effect either because their value is less than RMB1000 or the shipment only includes 1 item.
The existing conditions concerning the definition of such goods and all the procedures required to declare them remain unchanged. However, the rates of duty to be charged have been increased as shown in the following table:
|Type||Old tax rate||New tax rate|
|Cigarettes and tobacco||50%||60%|
When someone in China buys goods from a website registered in China, the clearance will be subject to existing EDI ( Electronic Data Interchange) pre-clearance procedures.
Such shipments would be matching one of the following 3 conditions when it arrives in China:
- Their value is below RMB1000,
- their value is below RMB800 if it comes from Hong-Kong, Taiwan or Macao,
- or it only includes 1 item if the above values are exceeded.
Two important changes have been made to these conditions covering the importation of web purchases:
- the value ceiling for such purchases has increased from from RMB1000/800 to RMB2000;
- the exemption facility that formerly applied to purchases of single items has been terminated.
Also note a particular tax change: if total tax payable is less then RMB50 under this channel, customs will collect the duty tax and will not waive anymore.
The Chinese authorities have also announced that relevant government departments are in the process of developing an official List of Imported Commodities of Cross-border e-Commerce in order to ease collection administration operations.
For further information please contact Customer Service.
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