June Edition

  • China changes tax rates for personal effects and e-commerce imports

China changes tax rates for personal effects and e-commerce imports

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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:

Personal goods

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
Food 10% 15%
Non-alcoholic beverages 10% 15%
Cameras 10% 15%
Clothing 10% 30%
Shoes 10% 30%
Bags 10% 30%
Camera lenses 10% 30%
Watches 20% 30%
Golfing goods 30% 60%
Luxury watches 30% 60%
Cigarettes and tobacco 50% 60%
Alcoholic beverages 50% 60%
Cosmetics 50% 60%

E-commerce purchases

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.

Disclaimer: While FedEx tries to include in this newsletter accurate and current data and information, FedEx nevertheless makes no representations or warranties, whether explicit or implied, as to the correctness of the data and information contained herein and, therefore, assumes no liability or responsibility for any error or omission. You are herewith advised that use of the information and data in this newsletter is at your sole risk.

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