How to tax personal items that exceed the duty-free limit？Customs in accordance with the "Announcement on the adjustment of Inbound and outbound personal mail management measures" (General Administration of Customs 2010 No. 43), the import tax does not exceed 50 yuan (including 50 yuan), the Customs may levy taxes according to law。
Formula for calculating import duty on postal items:
Import value = duty paid value x tax rate。
For details of the tariff rate, see General Administration of Customs Announcement No. 63 of 2019 (Classification Table of Import Goods of the People's Republic of China and Dutiable Price Table of Import Goods of the People's Republic of China).。The customs shall determine the customs value of imported goods in accordance with the following principles:
(1) Goods that have been listed in the Dutiable Price List of Imported Goods of the People's Republic of China (hereinafter referred to as the "dutiable Price List") shall be determined according to the dutiable price list。For example, the duty paid price of milk powder is 200 yuan/kg, while wallets and key bags are 100 yuan/piece。
(2) For items whose customs value is not specified in the customs value list, the customs value shall be determined on the basis of the latest major market retail price of the same place of origin。For example, the duty paid list does not list backpacks, backpacks, handbags and other taxes, and the duty paid price is based on the most recent major market retail price of the same source。
(3) The actual purchase price is more than twice the customs value listed in the customs value list, or less than 1/2 of the customs value listed in the customs value list。The buyer shall provide the purchase invoice or receipt issued by the seller to the Customs and bear the relevant responsibility。On the basis of the above relevant documents provided by the owner of the goods, the customs may determine the customs value of the dutiable goods according to law。
For example, in the dutiable price list, the dutiable price of leather boots is 400 yuan per pair, and the tax rate is 20%。If the mail order price is 200 yuan of leather boots, the actual purchase price is 1/2 of the customs value listed in the customs value list, and the import tax is 200×20%=40 yuan。If the mail order price is less than 50 yuan, then the mail order price of 400 yuan leather boots, the customs value is 400 yuan, the import tax is 400×20%=80 yuan。For more than 50 yuan, an import duty of 80 yuan shall be paid;If you mail a genuine article of 1,000 yuan, its actual purchase price is more than double the customs value listed on the customs value list。Import tax =100×20%=200, if more than 50 yuan, the import tax will need to pay 200 yuan。