【Policy Adjustment】Notification on the Adjustment of Rules Concerning "Imported Delivery Items" from Overseas/Hong Kong, Macau, and Taiwan to Mainland China

2024.12.16

  • Hello, everyone!

    On November 29, the Tariff Commission of the State Council of the People's Republic of China issued the announcement titled "Notice on the Implementation of the Measures for the Collection of Customs Duty, VAT, and Consumption Tax on Imported Items" (Tariff Commission Announcement No. 11, 2024) (https://gss.mof.gov.cn/gzdt/zhengcefabu/202411/t20241129_3948540.htm). Simultaneously, the General Administration of Customs released the "Announcement on the Classification Principles and Taxable Price Determination for Imported Items" (GAC Announcement No. 175, 2024) (http://www.customs.gov.cn/customs/302249/2480148/6233507/index.html). These announcements involve adjustments to the total value, tariff codes, and tax rates of imported delivery items from overseas/Hong Kong, Macau, and Taiwan to Mainland China. Details are as follows:

    Effective Date: December 1, 2024 (already in effect)

    1. Key Changes

    1. Value Limit for Delivered Items (formerly "Personal Items"):

      • Adjusted from the previous limit of RMB 1,000 to a new limit of RMB 2,000 (excluding single indivisible items).

    2. Logic for Determining Taxable Prices:
      a. For items with specified taxable prices:

      • Changed from “calculated based on the specified taxable price” to “prioritized calculation based on actual value; specified taxable price applies only if actual value is unavailable.”
        b. For items without specified taxable prices:
      • Changed from “determined based on submitted proof of value” to “prioritized calculation based on recent market retail prices of identical items from the same origin.”

    3. Classification Table Adjustments:

      • Newly added: 13 categories of items (mainly small household appliances, audio-visual equipment, smart wearables, and batteries).
      • Deleted: 10 categories of items (mainly due to reclassification into new categories).
      • Revised: 4 major categories (with adjustments to item descriptions).

    4. Taxable Item Name Adjustments:
      a. Deleted Tariff Codes: 20 tariff codes were removed, mainly for clothing and small household appliances.
      b. Adjusted Item Names: Focused on cosmetics, refrigerators, wine cabinets, TVs, storage media, smart wearables, and batteries.
      c. Adjusted Tariff Codes: Changes made to 14 categories of items, primarily involving household appliances.

    5. Taxable Price Adjustments:

      • Taxable prices for 37 item names were updated (mainly cigarettes, cosmetics [face powder], storage cards, bed covers, nail care products, household measuring devices [e.g., blood glucose monitors, thermometers], and small household appliances [e.g., telephones and drives]).