Important Update ： New China Entry Taxation Rules, From Dec 1

Source: OT-Team(G),国务院关税税则委员会

  On November 29, China announced the "Measures for the Levy of Customs Duties, VAT, and Consumption Tax on Imported Goods," which officially came into effect on December 1.

 The new regulations adjust the tax rates and quantities for items that can be brought into China, including provisions related to tobacco, alcohol, and other goods. The key changes include the following:

1.Exemption Limits for Imported Goods Remain Unchanged

  The regulations maintain the current exemption limits for personal goods brought into China. Residents are allowed to bring in goods worth up to 5,000 yuan duty-free, while non-residents can bring goods worth up to 2,000 yuan. Personal mail shipments are exempt from tax if their value is below 50 yuan. The tax exemption limits for residents traveling from Hong Kong and Macau are subject to separate regulations, which take precedence over the general rules.

2.Goods exceeding the specified exemption amounts will be taxed, with indivisible items taxed in full. Alcoholic beverages will be taxed at a comprehensive rate of 50%. 

3.The limit for goods brought in via mail is now uniformly raised from 800-1,000 yuan to 2,000 yuan. This limit includes shipping costs and applies only to personal use items. Industrial goods or items exceeding personal use limits, such as automotive or mechanical parts, must be declared.

4.Reduced Allowance for Tobacco Products

  Travelers entering China can bring up to 400 cigarettes, 20 cigars, or 500 grams of tobacco. They are also allowed 2 e-cigarette devices and 6 e-cigarette cartridges, or products sold as e-cigarette device and cartridge combinations (including disposable e-cigarettes), with a total liquid capacity of no more than 12 milliliters.

  For travelers from Hong Kong and Macau, the limits are 200 cigarettes, 10 cigars, or 250 grams of tobacco, with allowances for e-cigarettes similarly reduced. Frequent travelers (those entering China more than once within 15 days) can bring a reduced allowance of 40 cigarettes, 2 cigars, or 40 grams of tobacco, along with 1 e-cigarette device and 1 e-cigarette cartridge or combination product, with a total liquid capacity of 2 milliliters. These allowances apply once per day.

  Minors under 18 years old are not eligible for the above exemptions.

5.Adjusted Alcohol Allowances

  Travelers can bring in up to 1.5 liters of alcoholic beverages with an alcohol content of over 12%. Travelers from Hong Kong and Macau are allowed up to 0.75 liters. Frequent travelers are not allowed to bring in duty-free alcohol with an alcohol content above 12%.

  Minors under 18 years old are not eligible for the above exemptions.

6.Currency Reporting Requirements

  Travelers entering or leaving China can carry up to 20,000 yuan or the equivalent of 5,000 USD in foreign currency without declaring it to customs. Amounts exceeding these limits must be reported.