New Tax Reductions on Imported Personal Articles in China

On April 8th, the Customs Tariff Commission of the State Council issued notification No.17 concerning the Adjustment of Taxation on Imported Personal Articles to the People’s Republic of China. The Customs Tariff Commission gave notice of the reduction of tariffs on a number of imported goods. The noteworthy information from the notification are hereby mentioned:

On April 8th, the Customs Tariff Commission of the State Council issued notification No.17 concerning the Adjustment of Taxation on Imported Personal Articles to the People’s Republic of China. The Customs Tariff Commission gave notice of the reduction of tariffs on a number of imported goods. The noteworthy information from the notification are hereby mentioned:

  1. The tax rates of items 1 and 2 of import duties will be reduced to 13% and 20% respectively.
  2. The annotation of “Drugs” in Tax Item 1 was amended to read as ” As stipulated by the State, imported drugs are subject to the 3% general goods tax rate”.
  3. The above adjustments will be implemented starting April 9, 2019.

        Tax Rate Table of Imported Personal Articles into the People’s Republic of China

Item Category Tax Rate (%)
1 Newspapers, publications, educational video materials; Computer, video camcorders, digital cameras and other information technology products; Food, beverages; Gold and silver; Furniture; Toys, games, festivities-related items or other entertainment products; Drugs1 13
2 Sporting goods (excluding golf balls and golf equipment), Fishing supplies; Textiles and their finished products; Television cameras and other electrical appliances; Bicycles; Other goods not included in item 1 & 3. 20
    32 Cigarettes, alcohol; Valuables and gemstones; Golf and golf equipment; High-end watches; High-end cosmetics 50

1  For imported drugs that are subject to a 3% reduction in import value-added tax, the state levies taxes at the rate of goods.

2 The specific scope of the goods listed in item 3 is consistent with the scope of the goods for consumption tax.

Original source of customs Tariff Commission of the State Council notification No.17 in Chinese: http://gss.mof.gov.cn/zhengwuxinxi/zhengcefabu/201904/t20190408_3216190.html

This post was originally published on  knudsencrc.com. Please contact info@knudsencrc.com for more information.

  1. The tax rates of items 1 and 2 of import duties will be reduced to 13% and 20% respectively.
  2. The annotation of “Drugs” in Tax Item 1 was amended to read as ” As stipulated by the State, imported drugs are subject to the 3% general goods tax rate”.
  3. The above adjustments will be implemented starting April 9, 2019.

        Tax Rate Table of Imported Personal Articles into the People’s Republic of China

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