The General Administration of Customs recently issued an announcement regarding the adjustment of postal and inward individual postal articles management measures. From September 1st onwards, the Customs shall grant exemption if the import tax payable on personally-mailed items is less than RMB 50 (including 50 yuan). Recently, the relevant person in charge of Shenzhen Customs has interpreted the adjustment of relevant policies.

Differences in the taxation of 1st-entry immigration and passenger-carried immigration goods First, the import tax threshold is different.

If the value of the self-used items taken abroad by a resident passenger is 5,000 yuan (including 5,000 yuan, the same below), the amount of non-resident passengers carrying their own goods to be kept in the territory shall be 2,000 yuan (including 2000 yuan). If it is less than RMB, the same shall be released by the Customs. A single variety is limited to self-use and a reasonable amount, but tobacco products, alcohol products, and 20 kinds of goods that are stipulated by the state to be taxed shall be handled in accordance with relevant regulations. Inbound and outbound passengers carrying in and out of the country within the short term or on the same day shall be limited to the journey and must not comply with the above standards. For postal and inbound articles, if the import duty payable exceeds 50 yuan, the full value of the goods shall be taxed.

Second, personal items have different standards. Inbound resident passengers carry self-usage items that exceed 5,000 yuan, and non-resident passengers carrying personal items intended to remain in China exceed 2,000 yuan. They are used for self-use by the Customs and the Customs only imposes a tax on the excess of self-use items. Taxes are levied in full on indivisible single items. Individual postal items are subject to value restrictions: Items sent from or sent to Hong Kong, Macao and Taiwan by individuals are subject to a limit of RMB 800 each time; items sent or sent to other countries and regions are subject to a limit of RMB 1,000 each time. RMB. If individuals send inbound and outbound articles that exceed the prescribed limit, they must go through the formalities for return shipment or go through customs formalities in accordance with the provisions of the goods. However, there is only one item in the parcel and it is inseparable. Although it exceeds the prescribed limit, if it is personally used by the Customs, it may go through the customs clearance procedures in accordance with the provisions of personal items.

2 Tax rate calculation and tax payment At present, the import tax rate is set at 4th, which is 10%, 20%, 30% and 50% respectively.

Articles that apply to the first-rate 10% tax rate mainly include newspapers, magazines, educational films, slides, original audio tapes, video tapes, gold and silver products, food, and beverages;

The General Administration of Customs recently issued an announcement regarding the adjustment of postal and inward individual postal articles management measures. From September 1st onwards, the Customs shall grant exemption if the import tax payable on personally-mailed items is less than RMB 50 (including 50 yuan). Recently, the relevant person in charge of Shenzhen Customs has interpreted the adjustment of relevant policies.

Differences in the taxation of 1st-entry immigration and passenger-carried immigration goods First, the import tax threshold is different.

If the value of the self-used items taken abroad by a resident passenger is 5,000 yuan (including 5,000 yuan, the same below), the amount of non-resident passengers carrying their own goods to be kept in the territory shall be 2,000 yuan (including 2000 yuan). If it is less than RMB, the same shall be released by the Customs. A single variety is limited to self-use and a reasonable amount, but tobacco products, alcohol products, and 20 kinds of goods that are stipulated by the state to be taxed shall be handled in accordance with relevant regulations. Inbound and outbound passengers carrying in and out of the country within the short term or on the same day shall be limited to the journey and must not comply with the above standards. For postal and inbound articles, if the import duty payable exceeds 50 yuan, the full value of the goods shall be taxed.

Second, personal items have different standards. Inbound resident passengers carry self-usage items that exceed 5,000 yuan, and non-resident passengers carrying personal items intended to remain in China exceed 2,000 yuan. They are used for self-use by the Customs and the Customs only imposes a tax on the excess of self-use items. Taxes are levied in full on indivisible single items. Individual postal items are subject to value restrictions: Items sent from or sent to Hong Kong, Macao and Taiwan by individuals are subject to a limit of RMB 800 each time; items sent or sent to other countries and regions are subject to a limit of RMB 1,000 each time. RMB. If individuals send inbound and outbound articles that exceed the prescribed limit, they must go through the formalities for return shipment or go through customs formalities in accordance with the provisions of the goods. However, there is only one item in the parcel and it is inseparable. Although it exceeds the prescribed limit, if it is personally used by the Customs, it may go through the customs clearance procedures in accordance with the provisions of personal items.

2 Tax rate calculation and tax payment At present, the import tax rate is set at 4th, which is 10%, 20%, 30% and 50% respectively.

Articles that apply to the first-rate 10% tax rate mainly include books, magazines, educational films, slides, original audio tapes, video tapes, gold and silver products, food, and beverages.