GACC Announcement No. 55, 2016 on Cosmetics QTY Declaration for Consumption Tax
[2016-11-02 15:12:12]
Upon State Council approval, adjustment is made to the policy of cosmetics consumption tax. Hereby announced are the matters regarding import taxation thereof:
1. Cosmetics importer shall make customs declaration as per the following requirements:
(1) The first statutory measurement unit shall be “kilogram” and the second one shall be “piece” (see the Annex for HS codes).
(2) Regarding the cosmetics whose pack-marked content is per weight, the importer shall declare the first statutory quantity as per net content, i.e. excluding the weight of inner and outer packs; shall declare the second statutory quantity as per the number of separate package as bottle or jar.
(3) Regarding the cosmetics whose pack-marked content is per volume, the importer shall declare the first statutory quantity as per net content of one liter=one kilogram, i.e. excluding the volume of inner and outer packs; shall declare the second statutory quantity as per the number of separate package as bottle or jar.
(4) Regarding the cosmetics whose pack-marked specification is “piece” or “slice”, the importer shall declare the first statutory quantity as per net weight of commodity; shall declare the second statutory quantity as per the number of “piece” or “slice”.
2. This Announcement shall enter into force on 1 October 2016, along with repeal of Sub-Item 2, Item 4 of Article 36 in GACC Announcement No.20 of 2016.
Annex: Table of Adjusted Consumption Tax Items and Rates for Import Cosmetics (omitted)
General Administration of Customs of China (GACC)
September 30, 2016
1. Cosmetics importer shall make customs declaration as per the following requirements:
(1) The first statutory measurement unit shall be “kilogram” and the second one shall be “piece” (see the Annex for HS codes).
(2) Regarding the cosmetics whose pack-marked content is per weight, the importer shall declare the first statutory quantity as per net content, i.e. excluding the weight of inner and outer packs; shall declare the second statutory quantity as per the number of separate package as bottle or jar.
(3) Regarding the cosmetics whose pack-marked content is per volume, the importer shall declare the first statutory quantity as per net content of one liter=one kilogram, i.e. excluding the volume of inner and outer packs; shall declare the second statutory quantity as per the number of separate package as bottle or jar.
(4) Regarding the cosmetics whose pack-marked specification is “piece” or “slice”, the importer shall declare the first statutory quantity as per net weight of commodity; shall declare the second statutory quantity as per the number of “piece” or “slice”.
2. This Announcement shall enter into force on 1 October 2016, along with repeal of Sub-Item 2, Item 4 of Article 36 in GACC Announcement No.20 of 2016.
Annex: Table of Adjusted Consumption Tax Items and Rates for Import Cosmetics (omitted)
General Administration of Customs of China (GACC)
September 30, 2016
Source: ETCN
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