17 April 2019
China Details Reductions to Personal Postal Articles Tax
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 has been revised as of 9 April 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 tax on Category One items (including computers, food, toys and medicines) will fall from 15% to 13%, while the tax on Category Two items (including textiles) will fall from 25% to 20%.
- With regard to those medicines deemed to fall within Category One, the exact stipulation has been amended to read: “Medicines subject to 3% import value-added tax, according to state regulations, will have tax levied at the same level as dutiable goods.”
For further details (in Chinese), please access the following link: