China Customs: CNY 8,000 as Tax-Free Amount on Daily-Use Articles Imported by Border Inhabitants

In accordance with the Decision of the General Administration of Customs on Revising Some Rules and Regulations promulgated and implemented on Nov. 30, 2010 by the General Administration of Customs of the P. R. China (GACC), with respect to daily-use articles imported by border inhabitants through border trade (excluding those included in the List of Imported Goods Non-Exempt from Taxation by Border Trade), import duties and other import taxes shall be exempted for those valued at CNY 8,000 or less per capita per day.

However, as stipulated in the Administrative Measures for the Border Trade between Border Inhabitants prior to the revision, goods imported by border inhabitants through border ports or border trade areas (sites) shall be exempted from import duties and other import taxes as long as the value of such goods is not more than CNY 1,000 per capita per day; and different taxation measures shall respectively apply to such goods valued "between CNY 1,000 and CNY 5,000" and "more than CNY 5,000".

Besides, the GACC will alter Article 7 "or may pay overdue import taxes to China customs authorities in accordance with the Measures for the Imposition of Import Taxes on Baggage & Articles and Personal Postal Articles of Entry Passengers", in the Administrative Measures of the Customs of the People's Republic of China on Baggage & Articles of Chinese Passengers, into "or may pay overdue import taxes to China customs authorities in accordance with relevant provisions".

To comply with the new situation of the cooperation between China and the ASEAN, the GACC deletes "but the goods imported by the mode of processing trade shall be excluded" in Article 2 "The present provisions shall apply to the goods imported from the ASEAN countries/regions under the Agreement (see the Customs Import and Export Tariff of the People's Republic of China for details of the list of goods), but the goods imported by the mode of processing trade shall be excluded" in the Provisions of the Customs of the People's Republic of China on Implementing the Rules of Place- 0f-Origin for the China-ASEAN Free Trade Zone under the Framework Agreement on Comprehensive Economic Cooperation between China and the ASEAN.

Meanwhile, the GACC alters Article 6 " the declaration form copies or other special declaration documents delivered to passengers after handled and signed by China customs authorities", in the Regulations of the Customs of the People's Republic of China on Customs-Clearance of Entry-Exit Passengers (the GACC's Decree No. 55), into "the special declaration documents delivered to passengers after handled and signed by China customs authorities".

This revision involves relevant stipulations and titles & article numbers of laws, administrative regulations, and rules quoted in a series of rules and regulations, such as the Regulatory Rules of the Customs of the People's Republic of China on the Baggage & Articles of Entry-Exit Passengers, the Administrative Regulations of the Customs of the People's Republic of China on the Baggage & Articles of Transit Passengers, and the Administrative Measures on the Border Trade by Border Inhabitants.