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China Adjusts Personal Article Import Levy as of 1 November

The import tariff applicable to items either carried by individuals arriving in China or posted to a named individual on the mainland from an overseas location is to be revised as of 1 November this year.  The changes to the levy – also known as the Personal Postal Articles Tax – have been introduced by the Customs Tariff Commission and are in line with an earlier directive from the State Council.

The new tax rates and the corresponding categories are as follows:

Category One: 15%

Books and newspapers, magazines, and educational audio-visual products; information technology products (including computers, video cameras and digital cameras); food and beverages; gold and silver; furniture; toys, games and other recreational articles; and medicines (imported cancer drugs, which are subject to value-added tax at a reduced rate of 3%, according to state regulations are taxed at the standard rate for goods)

Category Two: 25%

Sporting goods (excluding golf clubs and equipment) and fishing tackle; textiles and textile products; TV cameras and other electrical appliances; bicycles; and all other goods not specified as falling under category one or three

Category Three: 50%

Tobacco and alcohol; precious jewellery, gemstones and jade; golf clubs and equipment; high-end watches; and high-end cosmetics. (For items within this category, the taxable rate is the same as that applicable under the terms of the Consumption Tax)

For further details (in Chinese), please visit the following links:

Circular of the State Council Customs Tariff Commission on Issues Concerning the Adjustment of Import Tax on Personal Effects  (Shui Wei Hui No. 49 [2018])

China Lowers Average MFN Tariff Rate on Some Goods to 7.5%

Content provided by Picture: HKTDC Research
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