Customs determines the duty-paid value of imported personal items and the limit regulations for mailed items

The customs determines the duty-paid value of imported personal items and the limit regulations on personal mail items, which are important legal regulations in foreign trade. According to the Customs Law of the People’s Republic of China and relevant announcements from the General Administration of Customs, the following is a summary of the key contents.

Principles for determination of customs value

According to the General Administration of Customs Announcement No. 15 of 2012 “Announcement on Revising the “Classification List of Imported Articles of the People’s Republic of China” and the “Duty-paid Price List of Imported Articles of the People’s Republic of China”, the dutiable value of imported items Determined by customs based on the following principles:

1. Explicit price: If the duty-paid price of the item has been listed in the “Duty-paid Price List of Imported Articles of the People’s Republic of China” (hereinafter referred to as the “Duty-paid Price List”), the duty-paid price will be calculated according to the “Duty-paid Price List” Determine the price in the table.

2. Market retail price: If the “Duty-paid Price List” does not list the price of the item, the duty-paid price of the item will be based on the main market retail price of the same item and the same origin in the most recent time. Sure.

3. Transaction voucher requirements: If the actual purchase price is twice or more than the price listed in the “Duty-paid Price List”, or 12 yuan or less, the owner of the item must provide the customs with the sales method in accordance with the law. Issue purchase invoices or receipts for genuine transactions and assume corresponding responsibilities. Customs will determine the dutiable value of dutiable items in accordance with the law based on the certificates provided by the owner of the items.

In addition, details of the relevant duty-paid price list can be found in the General Administration of Customs Announcement No. 63 of 2019.

Limited regulations on personal mail items

According to the provisions of the Customs Law, items mailed in and out by individuals must be limited to personal use and reasonable quantities, and must be subject to customs supervision. The specific limits and limits are as follows:

• Hong Kong, Macao and Taiwan Regions: The limit value of each item sent is RMB 800.
• Other countries and regions: The limit value of each item sent is RMB 1,000.

If the items mailed by an individual exceed the above limit, you need to go through return procedures or go through customs clearance procedures according to the cargo regulations. However, if there is only one indivisible item in the parcel, although it exceeds the limit, but is confirmed by customs to be for personal use, customs clearance procedures can still be completed in accordance with the regulations on personal items. In addition, commercial mail imported and exported by mail must be cleared according to cargo regulations.

Based on the above regulations, individuals should fully understand relevant laws, regulations and customs requirements when mailing items and entering items to ensure smooth customs clearance.