Take home:
To implement the adjustment of consumption tax (see CL News on Sep 30), China General Administration of Customs promulgated and implemented detailed enforcement rules for clearance of imported cosmetics on Oct 1.
It is stipulated that importers or agents shall fully comply with the following rules when submitting declaration forms:
- Cosmetic first legal unit of measurement is kg while the second is piece.
- For products marked by weight, net content shall be the first legal quantity, not including the volumes of the internal package and external package. The number of bottles with individual packages shall be the second legal quantity.
- For products marked by volume, net content converted using a ratio where 1 litre equals 1 kg shall be the first legal quantity, not including the volumes of the internal package and external package. The number of bottles with individual packages shall be the second legal quantity.
- For products marked by piece, net weight shall be the first legal quantity. The number of pieces shall be second legal quantity.
An attachment named “Adjusted Imported Cosmetic Consumption Tax Taxable Items and Tax Rates Table” was published together to determine the tax rate.
Adjusted Imported Cosmetic Consumption Tax Taxable Items and Tax Rates Table
|
Commodity Code |
Commodity Name |
Consumption Tax Rate |
The first legal unit of measurement |
The second legal unit of measurement |
|
3303000010 |
Perfume and floral water (marked by weight) |
After-tax price ≥10 RMB/g，tax is 15% |
kg |
piece |
|
3303000020 |
Perfume and floral water (marked by volume) |
After-tax price ≥10 RMB/ml，tax is 15% |
kg |
piece |
|
3304100011 |
Lip-care cosmetics containing endangered plant ingredients (marked by weight) |
After-tax price ≥10 RMB/g，tax is 15% |
kg |
piece |
|
3304100012 |
Lip-care cosmetics containing endangered plant ingredients (marked by volume) |
After-tax price ≥10 RMB/ml，tax is 15% |
kg |
piece |
|
3304100013 |
Lip-care cosmetics containing endangered plant ingredients (marked by piece) |
After-tax price ≥15 RMB/piece，tax is 15% |
kg |
piece |
|
3304100091 |
Other lip-care cosmetics (marked by weight) |
After-tax price ≥10 RMB/g，tax is 15% |
kg |
piece |
|
3304100092 |
Other lip-care cosmetics (marked by volume) |
After-tax price ≥10 RMB/ml，tax is 15% |
kg |
piece |
|
3304100093 |
Other lip-care cosmetics (marked by piece) |
After-tax price ≥15 RMB/piece，tax is 15% |
kg |
piece |
|
3304200011 |
Eye cosmetics containing endangered plant ingredients (marked by weight) |
After-tax price ≥10 RMB/g，tax is 15% |
kg |
piece |
|
3304200012 |
Eye cosmetics containing endangered plant ingredients (marked by volume) |
After-tax price ≥10 RMB/ml，tax is 15% |
kg |
piece |
|
3304200013 |
Eye cosmetics containing endangered plant ingredients (marked by piece) |
After-tax price ≥15 RMB/piece，tax is 15% |
kg |
piece |
|
3304200091 |
Other eye cosmetics (marked by weight) |
After-tax price ≥10 RMB/g，tax is 15% |
kg |
piece |
|
3304200092 |
Other eye cosmetics (marked by volume) |
After-tax price ≥10 RMB/ml，tax is 15% |
kg |
piece |
|
3304200093 |
Other eye cosmetics (marked by piece) |
After-tax price ≥15 RMB/piece，tax is 15% |
kg |
piece |
|
3304300001 |
Nail cosmetics (marked by weight) |
After-tax price ≥10 RMB/g，tax is 15% |
kg |
piece |
|
3304300002 |
Nail cosmetics (marked by volume) |
After-tax price ≥10 RMB/ml，tax is 15% |
kg |
piece |
|
3304300003 |
Nail cosmetics (marked by piece) |
After-tax price ≥15 RMB/piece，tax is 15% |
kg |
piece |
|
3304910000 |
Powder (marked by weight)，whether compressed or not |
After-tax price ≥10 RMB/g，tax is 15% |
kg |
piece |
|
3304990011 |
Skin care products (including sunscreens and suntan oi, drugs excluded, marked by weight) |
After-tax price ≥10 RMB/g，tax is 15% |
kg |
piece |
|
3304990012 |
Skin care products (including sunscreens and suntan oi, drugs excluded, marked by volume) |
After-tax price ≥10 RMB/ml，tax is 15% |
kg |
piece |
|
3304990013 |
Skin care products (including sunscreens and suntan oi, drugs excluded, marked by piece) |
After-tax price ≥15 RMB/piece，tax is 15% |
kg |
piece |
|
3304990092 |
Other make-up or cosmetics containing endangered plant ingredients (marked by weight) |
After-tax price ≥10 RMB/g，tax is 15% |
kg |
piece |
|
3304990093 |
Other make-up or cosmetics containing endangered plant ingredients (marked by volume) |
After-tax price ≥10 RMB/ml，tax is 15% |
kg |
piece |
|
3304990094 |
Other make-up or cosmetics containing endangered plant ingredients (marked by piece) |
After-tax price ≥15 RMB/piece，tax is 15% |
kg |
piece |
|
3304990096 |
Other make-up or cosmetics (marked by weight) |
After-tax price ≥10 RMB/g，tax is 15% |
kg |
piece |
|
3304990097 |
Other make-up or cosmetics (marked by volume) |
After-tax price ≥10 RMB/ml，tax is 15% |
kg |
piece |
|
3304990098 |
Other make-up or cosmetics (marked by piece) |
After-tax price ≥15 RMB/piece，tax is 15% |
kg |
piece |
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