China Customs' Explanation of Adjustment on Administrative Measures for Entry-Exit Personal Postal Articles

China Customs authorities shall, in accordance with the Tariff Schedule of the People's Republic of China for Import Duties on Entry Articles, and the Classification Table of Entry Articles of the People's Republic of China and the Duty-Paid Price List of Entry Articles of the People's Republic of China formulated by the General Administration of Customs of P. R. China, classify the personal-use entry articles within reasonable scope though exceeding the specified amount of China Customs, determine the duty-paid prices and applicable duty rates, and then levy import duties on them.

I Import duty rates

At present, import duty rates have 4 tiers, respectively 10%, 20%, 30%, and 50%.

Articles applicable to tier-1 duty rate of 10% mainly include books, newspapers, publications, education-specific movies, slides, original audio tapes, video tapes, gold, silver and their products, foods, and beverages;
Articles applicable to tier-2 duty rate of 20% mainly include textiles and manufactured goods, video cameras, photo & video equipments, digital cameras and other electrical appliances, cameras, bicycles, watches, clocks (including parts and accessories);

Articles applicable to tier-3 duty rate of 30% mainly include golf balls and equipments, high-grade watches (watches with duty-paid prices no less than CNY 10,000);

Articles applicable to tier-4 duty rate of 50% mainly include tobacco, alcohol, and cosmetics.

II Payment of import duties

Taxpayers of inward articles refer to entry passengers taking along with articles, recipients of inward postal articles, and recipients of imported articles through other modes.

Taxpayers of inward articles may tackle the payment procedure in person, or entrust others for such formalities. The entrusted shall abide by all the stipulations in the Regulations of the People's Republic of China on Import and Export Duties on taxpayers.

Import duties apply ad valorem collection. The calculation formula of import duties is: Import Duty Payable = Duty-Paid Price × Import Duty Rate

Entry articles shall be subject to the duty rates and duty-paid prices implemented on the date when China Customs authorities issue the duty memorandum.

The reduction, exemption, supplements, dunning, and refund of import duties and the levy on inward articles under temporary entry shall all be governed by relevant provisions on collection of import duties.

Close supervision and strike on smuggling and other illegal activities through postal channels to ensure the smooth implementation of the Announcement

Principal with the Department of Customs Control and Inspection: the promulgation of the Announcement by China Customs has drawn great attention from all walks of life. We found that some overseas purchase agencies attempted to hoard during a so-called "reasonable grace period" prior to the formal implementation of the Announcement on September 1, 2010.

To address this situation, we have demanded local Customs to strengthen the verification of entry personal articles by post and express, strictly differentiating personal articles presented between friends and relatives from commercial mails subject to the import formalities on goods.