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Takehome:
China Ministry of Finance will lower import taxes on high-end cosmetics from 60% to 50% from November 1, 2018.
China Ministry of Finance decided to adjust the import tax rates on imported articles.
- Drugs are included in the import tax item 1 and subject to a 15% tax rate.
- Lower import tax rates on item 2 and 3 (lowered to 25% and 50% respectively). High-end cosmetics belong to item 3.
Import tax on imported articles usually refer to tax on baggage and articles accompanying incoming passengers and personal postal articles. Taxpayers of imported articles refer to entry persons carrying the articles into China, receivers of inward postal articles, and consignee of articles imported by other means.
Amended import tax rates on imported articles are as follows:
|
Items number |
Items name |
Import tax rate |
Original import tax rate |
|
1 |
Books, publications, educational film and television materials; computer and video camcorders, digital cameras and other information technology products; food, beverages; gold and silver; furniture; toys, game product, festival or other entertainment products; drugs |
15% |
15% |
|
2 |
Sporting goods (excluding golf balls and golf clubs), fishing supplies; textiles and their finished products; television cameras and other electrical appliances; bicycles; other articles not included in item 1 or 3 |
25% |
30% |
|
3 |
Cigarette, wine; valuable jewelry; golf ball and golf clubs; high-end watches; high-end cosmetics |
50% |
60% |
High-end cosmetics refer to cosmetics with a duty-paying value or a declared value more than or equal to 10 yuan per ml (mg) or 15 yuan per piece. Cosmetics with a duty-paying value or a declared value less than 10 yuan per ml (mg) or 15 yuan per piece are subject to a 25% tax rate.
|
Category |
Import tax rate |
|
|
Beauty cosmetics |
General beauty cosmetics |
25% |
|
High-end beauty cosmetics |
50% |
|
|
Skin care cosmetics |
General skin-care cosmetics |
25% |
| High-end skin care cosmetics | 50% | |
Imported articles for personal use within the amount specified by the customs shall be exempted from import duties. Imported articles for personal use exceeding the prescribed amount but still within a reasonable amount shall pay the import duties as required. In the case of importing articles in quantities beyond a reasonable level or self-used level, the articles will considered as general imported goods (for commercial use) and related formalities (regulatory compliance, administrative filing etc.) shall be followed.
|
Category |
Quota limit |
Treatment on excessive articles |
Tax exempt amount |
|
Personal postal articles |
Hong Kong, Macau, Taiwan: 800 yuan Other countries/districts: 1000 yuan |
Customs declaration or return, a single and indivisible article may be taxed and released |
Tax not more than 50 yuan |
|
Baggage and articles accompanying incoming passengers |
5000 yuan |
Tax on the excessive imported articles for personal use, and full amount of tax shall be levied on a single and indivisible item |
Articles value not more than 5000 yuan |
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