The calculation formula for the luggage tax is: luggage tax = tax-paid price x tax rate
Calculation example:
1. Carrying in luggage
An incoming resident carries items obtained from abroad that exceed the limit of 5,000 yuan. The excess is 2 cans of milk powder (1 kg each). How much luggage tax should be paid?
Luggage tax = tax-paid price x tax rate = 200x2x15% = 60 (yuan)
2. Mailing in
A domestic consumer bought 2 cans of milk powder (1 kg each) from Australia and sent them by mail. 3. Duty-free items
A domestic consumer bought a can of milk powder (1 kg per can) from Australia and sent it to the country by mail. The transaction price on the invoice was 180 yuan/can. How much tax should be paid?
Since the difference between the transaction price and the price in the duty-paid price list did not reach the specified value, the duty-paid price was still determined according to the duty-paid price list, that is, 200 yuan per kilogram.
Duty-free items = Duty-paid price x tax rate = 200x1x15% = 30 (yuan) Since the tax amount did not exceed 50 yuan, the customs released it duty-free.
4. Excessive import items
A domestic consumer purchased 10 cans of milk powder (1 kg per can) from Australia and sent them to the country by mail. The transaction price on the invoice was 180 yuan per can. How much import tax should be paid?
Since the total amount exceeded the limit of 1,000 yuan, the batch of items will be returned or released by the customs after customs clearance procedures are completed as general trade import goods.