China Releases Positive List of CBEC Commodities

On April 8, two days before the implementation of the new tax system for CBEC goods (see CL news on Mar 25), China Ministry of Finance together with 11 other departments including the CFDA published the “List of CBEC Retail Imported Goods” to define the applicable scope of the new tax. Goods on the list shall comply with the new tax requirements while those excluded on it are imported based on general trade tax or personal postal article tax scheme. The list totally includes 1142 commodities, of which there are 20 kinds of cosmetics:

On April 8, two days before the implementation of the new tax system for CBEC goods (see CL news on Mar 25 2016), China Ministry of Finance together with 11 other departments including the CFDA published the “List of CBEC Retail Imported Goods” to define the applicable scope of the new tax. Goods on the list shall comply with the new tax requirements while those excluded on it are imported based on general trade tax or personal postal article tax scheme.

The list totally includes 1142 commodities, of which there are 20 kinds of cosmetics:

No.	Tax Code	Name	Note
305	33012999	Essential oil other than oranges fruit oils	Products in the inventory of dual use items and technique import and export license management and list of imported and exported wild animals and plants are excluded; Cosmetics imported for the first time excluded
306	33013090	Other perfume cream	Products in the list of imported and exported wild animals and plants are excluded; Cosmetics imported for the first time excluded
308	33019090	Fatty and fixed oil, wax and similar products containing concentration essential oil produced by the method of floral absorption or impregnation method; terpene by-product after terpenes is removed from essential oil (oranges of fruit excluded), essential oil aqueous solution and water distillate	Cosmetics imported for the first time excluded
309	33030000	Perfume and floral water	Cosmetics imported for the first time excluded
310	33041000	Lip cosmetics	Products in the list of imported and exported wild animals and plants are excluded; Cosmetics imported for the first time excluded
311	33042000	Eye cosmetics	Products in the list of imported and exported wild animals and plants are excluded; Cosmetics imported for the first time excluded
312	33043000	Nail cosmetics	Cosmetics imported for the first time excluded
313	33049100	Powder (compress and not compress)	Cosmetics imported for the first time excluded
314	33049900	Other make-up, cosmetics and skin care products	Products in the list of imported and exported wild animals and plants are excluded; Cosmetics imported for the first time excluded
315	33051000	Shampoo	Products in the list of imported and exported wild animals and plants are excluded; Cosmetics imported for the first time excluded
316	33052000	Hair perm products	Cosmetics imported for the first time excluded
317	33053000	Hair styling products	Cosmetics imported for the first time excluded
318	33059000	Other hair care products	Cosmetics imported for the first time excluded
323	33071000	Shave products	Cosmetics imported for the first time excluded
324	33072000	Body deodorants and antiperspirants	Cosmetics imported for the first time excluded
325	33073000	Bath salts and other bath products	Cosmetics imported for the first time excluded
328	33079000	Depilating agents, other perfume preparations and cosmetic cleansing products	Cosmetics imported for the first time excluded
329	34011990	Soaps for other use	Cosmetics imported for the first time excluded
332	34012000	Soap with other shapes	Cosmetics imported for the first time excluded
333	34013000	Preparations used for cleansing skin	Cosmetics imported for the first time excluded

It should be noted that the list mentions all the commodities on the list that are exempt from submitting a license to the Customs but inspected and quarantined in accordance with national related regulations. Direct-purchasing commodities are exempt from review clearance sheet requirements. For bonded commodities a clearance sheet will be examined when entering the bonded area but is not required when being shipped from the area.