What is the customs clearance rate for products entering Shenzhen from Hong Kong?

According to Announcement No.54 of the General Administration of Customs of People's Republic of China (PRC) and China, within the scope of "self-use, reasonable quantity", only the self-use articles with a total value of more than 5,000 yuan brought out by imported residents and the self-use articles with a total value of more than 2,000 yuan left in China by imported non-residents are taxed. Necessary items, such as expensive watches and designer handbags, should be taxed in full.

Articles subject to the first tax rate of 10% mainly include: books, newspapers, periodicals, educational films, slides, original audio tapes, video tapes, gold and silver and their products, food and beverages, etc.

Articles subject to the second-rate tax rate of 20% mainly include textiles and their finished products, cameras, camcorders, digital cameras and other electrical appliances, cameras, bicycles, clocks and watches (including accessories and accessories).

Articles subject to the third 30% tax rate include: golf balls and equipment, high-end watches (watches with duty-paid price exceeding RMB 65,438+RMB 00,000).

Articles subject to the fourth 50% tax rate are: cigarettes, alcohol and cosmetics.

The tax rate is the proportion or amount of tax levied on the tax object. The tax rate is a measure to calculate the tax amount, and it is also an important symbol to measure whether the tax burden is heavy or not. The current tax rates in China mainly include proportional tax rate, excessive progressive tax rate, excessive progressive tax rate and fixed tax rate.

The object of taxation, also known as the object of taxation and the object of taxation, refers to the object of taxation stipulated in the tax law, the object or subject matter to which the rights and obligations of both taxpayers point, and an important symbol to distinguish one tax from another.

Tax items are specific tax items classified in the tax law, which reflect the specific scope of taxation and define the nature of tax objects.