About the tariff on shopping in Hong Kong?

(1) According to the customs regulations, if the total value of articles for personal use obtained by inbound resident passengers abroad is less than 5,000 yuan (including 5,000 yuan, the same below), the customs will release them duty-free, and the single variety is limited to personal use and the quantity is reasonable. The customs classifies the imported articles for self-use that exceed the quantity stipulated by the General Administration of Customs, but are still within a reasonable quantity, determines the duty-paid price and applicable tax rate, and collects import duties according to the Tax Rate Table of Imported Articles in People's Republic of China (PRC), Classification Table of Imported Articles in People's Republic of China (PRC) and Duty-paid Price Table of Imported Articles in People's Republic of China (PRC) formulated by the General Administration of Customs. Cosmetics are personal items.

② The lens belongs to the photographic (image) equipment and its accessories and accessories in the "20mm commodity" taxed by the state. If it is inspected by China Customs, it will be taxed according to the classification table of customs tariff, and it will be taxed in full, with no tax exemption starting point. The tax number is 17020000, the product name is lens, and the focal length of the standard lens of 135 camera is 50 mm

Duty paid price 1500 yuan, and the tax rate is 20%. Other customs value shall be determined separately. Import tax = dutiable price × import tax rate.