Traditional Culture Encyclopedia - Tourist attractions - How to Collect Tariffs "Interpretation of Customs Tax Regulations"

How to Collect Tariffs "Interpretation of Customs Tax Regulations"

When traveling abroad, friends and relatives around you will always say:? Help bring French perfume, Italian bag and American macbook. Before going abroad, buy buy pulled out a lot of lists to buy. Others think it is not easy to go abroad. In order to earn back the ticket money, they prepare to store the goods at home for half a year as soon as they are bought, and then take them home with big bags and small bags. But at this time, we should pay attention to the fact that once the things brought back are redundant, we must pay customs duties. Don't be stopped by customs when we enter the country.

Therefore, it is common to see news that foreign students or tourists return to China, their purses and watches are taxed, and the tax bill is even as high as several hundred thousand yuan. Then, do you know the tax rates of various commodities? Do you know what the personal allowance is? Whether it is Haitao Xiaobai or senior purchasing, you may wish to know more about tariffs.

Interpretation of customs tax laws and regulations

Tax-free within 5000 yuan

The total tax allowance does not exceed 8000 yuan.

In 20 16, China customs introduced a new tax system, which implemented three postal taxes with tax rates of 15%, 30% and 60% respectively. You may wonder, what is postal tax? It is the abbreviation of import duty on luggage and postal articles. Whether you bring it in personally or send it back to China, you need to collect this tax.

However, we still have a certain amount of tax exemption. As long as the total value of the goods is less than 5000 yuan, the customs will give tax exemption, and the excess will be taxed. However, tobacco products, alcoholic products and 20 kinds of commodities that should be taxed according to state regulations are not fully exempt from tax, and other relevant regulations shall apply.

However, it should be noted that if the unit price of an item has exceeded 5,000 yuan, it will be taxed in full. For example, if you bring a gucci bag through the customs with a value of 1200 US dollars, which is equivalent to about 7,800 yuan, then you don't need to tax the tax-free difference of 2,800 yuan, but you need to tax the whole amount of 7,800 yuan.

In addition, China's entry and exit regulations allow us to shop in duty-free shops at ports, and on the basis of the tax exemption limit of 5,000 yuan, we will increase it by 3,000 yuan. In other words, the total tax allowance does not exceed 8000 yuan.

How much is the tax rate?

15%, 30%, 60%. Pay attention to goods with different tax rates.

Postal tax divides goods into many categories. Although you can know the specific tax rate by looking at the official classification table and duty-paid price list, you still need to know the tax rate of general commodities.

Articles subject to 15% tax rate include books, newspapers, gold and silver and their products, food, beverages, mobile phones, computers, etc. The milk powder and health products that mothers often buy belong to this file. Of course, drinks here refer to non-alcoholic drinks, and alcoholic drinks have to pay the highest tax.

Articles with a tax rate of 30%, including clothing, bags and shoes, cosmetics, cameras, watches, clocks and watches, etc. If the duty-paid price exceeds RMB 10000, it is a high-end watch and the tax rate is higher.

Articles with a tax rate of 60%, including tobacco and alcohol, high-end watches, precious stones, cosmetics, etc. Cosmetics are the most commonly bought items when people travel, sometimes more than a dozen bottles or even more. Cosmetics tax rate is divided into two parts, one part is cosmetics, and the postal tax is 60%; Part of it is skin care cleaning products, and the postal tax is 30%. Most of the creams, night creams and essences people use are 30%.

It should also be noted that electronic products are not duty-free, even one is taxed, whether it reaches 5000 yuan or not. If you want to bring a camera and computer to your relatives and friends in China, you have to pay taxes according to the regulations. If it wasn't 40% cheaper abroad, you wouldn't have to wear trousers. After paying taxes, the price is similar to that of domestic specialty stores. This is also a good reason to refuse to go back to China to buy human flesh.

Noisy-heated discussion, everyone wants to get a word in.

@ 么么么: I pay taxes every time, and it is glorious to pay taxes!

@ Maoshanwang: Is the purchase in the circle of friends taxed n? Again, not paying taxes is a character, it is normal to be paid taxes, and the mentality is the most important.

Cattle number two: I asked the customs why it levied taxes four times in a row, and the customs said it could buy lottery tickets.

@ Little Fat Cat: My friend's father came back from his trip to France and wore a newly bought zenith watch. After returning to China, he was taxed by 30% and paid 1 10,000 yuan. It can be said that he made a trip to Europe for nothing.

@ 中中中中中中中中: Do you really have to take the initiative to declare when you bring things back to China, or wait? Little black house? I didn't know there was no regret medicine until I handed in my mobile phone and passport.

@ My Peach: A customs uncle who looks as big as my dad pointed to my fur ball and said, "This costs 500 yuan. You can pay taxes by collecting something else. I was embarrassed at the time. "

Solve doubts q &;; a

Q 1: Why do I have to pay customs duty to bring my own things home?

A 1: This concept is wrong. Postal tax is originally a tax paid by individuals for personal use. If it is purchased in large quantities or commercialized, it is necessary to pay not only these, but also VAT.

Q2: My things have been taxed abroad. Why should I be taxed when I return to China?

A2: Here? Tax? Not that? Tax? . The consumption tax is paid abroad, and the customs duty in China is paid when returning to China. The main reason why imported brands are expensive in domestic shopping malls is high tariffs.

Q3: How can the customs judge whether I bought domestic or foreign goods?

A3: Bring the invoice with you at the time of purchase, or leave declare in advance before leaving the country.

Q4: How to declare when entering the country?

A4: According to the customs regulations, inbound passengers should go to the customs declaration desk in person, submit the declaration form, truthfully declare their carry-on luggage, and carry their passports, air tickets, carry-on articles and invoices with them at the time of declaration, so as to facilitate customs inspection.

Q5: How do customs officers know the prices of these articles?

A5: Customs staff are very knowledgeable, and there is basically no possibility of getting away with it. Even some niche brands can recognize it, and all kinds of explosions directly report the price. Even if you don't know the goods, the website may arrange a specialist to check Taobao, which is calculated according to the price of Taobao.

Entry permit prompt

The vast majority of people travel abroad and want to be happy and bring back a full load, but if they finally come back and are detained by the customs, it will really outweigh the benefits. If you leave a record, you will enter the customs? Gray? List, the frequency of being checked in the future will be greatly improved. If you want to pass the customs safely, of course, you should be obedient and don't bring contraband. If the value of the goods you bring exceeds 8,000 yuan, you will declare it automatically and consciously. Paying taxes is the most glorious thing.

The so-called no shoes, Li will not be crowned. If you want to reduce the chance of being inspected, try not to bring more than two suitcases. If you carry three or four big suitcases by yourself, the customs will definitely be suspicious. If you really find undeclared items and feel that the tax is too high and you are unwilling to pay taxes, your friends can fill in a written statement and give up on their own initiative.

When traveling abroad, it is good to bring something that is not available in China or is cheaper, but it should be in moderation. I finally brought it back to China, but it was taxed or detained. It is better to buy less and relax yourself. Finally, I would like to solemnly remind you that there are many strategies to bring surplus goods into China online. This strategy can be used as a pastime after dinner, and things at the legal boundary should be avoided as much as possible.

Field screening

List of prohibited articles

Although? Buy buy is happy to buy it, but not all items can be taken back to China. Some items will not only be confiscated, but also may be illegal without knowing it. So just look at the list below and you will know what is prohibited or restricted from entering the country.

1. All kinds of weapons, simulated weapons, ammunition and explosives. If you are found carrying these things with you, not only can you not enter the darkroom, but you will inevitably be taken away by the armed police uncle for investigation.

2. Living animals, insects and invertebrates are also included. Except cats and dogs, everyone can only take one. You must have the animal quarantine certificate and vaccination certificate issued by the official organization of the exporting country or region, and the two certificates can be combined before you can enter the country.

3. Meat and its products, aquatic animal products. No raw meat, cooked meat, sausage or ham! Oysters, salmon and the like, eat locally while fresh. They cannot be brought into this country.

4. Milk and dairy products of animal origin. Raw milk, fresh milk, yogurt, animal cream, butter, cheese and other dairy products are not allowed. Eggs and egg products are also banned, and mayonnaise cannot be brought back to China.

Bird's nest is not accepted in this country. If you really want to buy some for your family, you might as well bring canned bird's nest, which is allowed to be brought back to China.

6. Oil, skin, hair, hoof, bone, horn and its products. Animal specimens cannot be brought back to China. As for tiger bones and ivory, if they are found, it is not just a matter of seizure. This is illegal and will be prosecuted by the customs.

After reading the above introduction, do you have a deeper understanding of the entry requirements? Reminder again: you must read the relevant regulations carefully before returning to China to avoid unnecessary losses and troubles.