From April 15 onwards, adjust the shopping tariffs on leather garments, bags, shoes and other items

In order to meet the needs of market development, according to the "PRC Import and Export Tariff Regulations" and the State Council's January 1, 2011 Approval and Adjustment of "Important Tax Rate Table for Imported Articles of the People's Republic of China" (Announcement No. 6 of 2011 of the General Administration of Customs), Customs The General Administration of Administration revises the “Registration Form for Entry Goods of the People's Republic of China” and the “Private Tax Price Table for Imported Goods of the People's Republic of China” and publishes it, which will be implemented on April 15, 2012. General Administration of Customs revision of the “Import Tax Classification Rules for Imported Passenger Luggage and Personal Posted Items” and “Duty Sheet of Duty-paid Taxes on Personal Luggage and Personal Postal Items for Passengers Entering Passengers” revised in June 2007 (General Administration of Customs Announcement No. 25, 2007) ) Also abolished.

First, entry items are in turn categorized according to the following principles:

(1) Items listed in the "Categorization Form" are classified in the listed categories;

(2) Items not listed in the "Classification List" are classified in the corresponding categories according to their main functions (or uses);

(3) Items that cannot be attributed to the corresponding categories according to the above principles are classified in the category of "other items".

Second, the duty-paying prices of imported goods are determined according to the following principles:

(1) The duty-paying prices of imported goods shall be determined by the customs according to the following principles:

1. Items for which the duty-paid price is listed in the "Duty-Paying Price List" shall be determined in accordance with the "Duty-Pay Price List";

(2) Items for which duty-paid prices are not listed in the "Duty-Pay Price List" shall be determined in accordance with the retail price of the main market at the most recent time in the same source of the same item;

3. The actual purchase price is 2 times or more of the duty-paid price stated in the “Tax Duty Price List” or the item of 1/2 or less of the tax-paid price in the “Duty-Pay Price List”. The owner of the inbound goods shall provide the customs with the goods. The sales invoice or receipt of the real transaction issued by the seller in accordance with the law, and assume related responsibilities. The Customs can determine the taxable price of the taxable goods according to the above-mentioned relevant certificates provided by the owner of the goods.

(2) The duty-paid price of the national special-purpose commodities in the frontier areas shall be implemented in accordance with the duty-paid price list separately verified by the General Administration of Customs.

3. If the taxpayer holds an objection to the classification of imported goods and the determination of the duty-paid price, he may file an administrative reconsideration in accordance with the law.

The simple rules for customs taxation are: overseas purchase of self-used items, mail entry limit of 50 yuan, and entry limit of 5,000 yuan for tourists. Excess parts will be taxed at the duty-paid price multiplied by the tax rate.

Compared with the “Tax Completion Price Table for Passenger Baggage and Personal Mail Items” revised by the General Administration of Customs in June 2007, the categories for leather and other items are more meticulous. For example, from the general leather garments, there are fur coats, fur coats, and leather coats. Leather vests, leather pants, leather skirts, etc., the tax rate has dropped from 20% to 10%.

In addition, if the difference between the listed duty-paid price and the actual price of the taxable item is 3 times (or 1/3) or more, the principle of separately determining the price principle or taxing the actual price of the item may be adopted. To read "If the actual price is more than 2 times or less than 1/2 of the duty-paid price, a true invoice receipt shall be provided and the duty-paid price shall be determined according to law."