How does the customs determine the dutiable value of inbound personal items?
According to the Announcement No. 15 of 2012 of the General Administration of Customs on the Revision of the Classification Table of Inbound Articles of the People’s Republic of China and the Dutiable Value Table of Inbound Articles of the People’s Republic of China, the dutiable value of inbound articles shall be determined by the customs in accordance with the following principles:
(1) For articles whose dutiable values are listed in the Dutiable Value Table of Inbound Articles of the People’s Republic of China (hereinafter referred to as the “Dutiable Value Table”), the dutiable value shall be determined in accordance with the Dutiable Value Table;
(2) For articles whose dutiable values are not listed in the Dutiable Value Table, the dutiable value shall be determined in accordance with the retail price of the same articles in the main market at the same source at the most recent time;
(3) For articles whose actual purchase price is 2 times or more of the dutiable value listed in the Dutiable Value Table, or 12 times or less of the dutiable value listed in the Dutiable Value Table, the owner of the inbound articles shall provide the customs with the purchase invoice or receipt of the real transaction issued by the seller in accordance with the law and bear the relevant responsibilities. Customs may determine the dutiable price of taxable goods in accordance with the law based on the above-mentioned relevant certificates provided by the owner of the goods.
For the above-mentioned “Dutiable Price List”, please refer to Annex 2 of the General Administration of Customs Announcement No. 63 of 2019 “Announcement on Adjustment of the Classification Table of Inbound Goods of the People’s Republic of China” and the “Dutiable Price List of Inbound Goods of the People’s Republic of China” (2019).