How to calculate the tax on personal mail items?
(1) The formula for calculating the tax on personal mail items is: Tax on personal mail items = Dutiable price x Tax rate.
(2) The principle of the dutiable price of imported articles can be found in Announcement No. 15 of 2012 of the General Administration of Customs on the revision of the “Classification Table of Imported Articles of the People’s Republic of China” and the “Dutiable Price Table of Imported Articles of the People’s Republic of China”.
(3) For the classification of articles, dutiable price tables and tax rates, please refer to Announcement No. 63 of 2019 of the General Administration of Customs on the adjustment of the “Classification Table of Imported Articles of the People’s Republic of China” and the “Dutiable Price Table of Imported Articles of the People’s Republic of China”.
(4) According to Announcement No. 43 of 2010 of the General Administration of Customs on the adjustment of the management measures for inbound and outbound personal mail items, the customs shall collect import tax in accordance with the law for personal mailed imported articles, but if the amount of import tax payable is less than RMB 50 (inclusive), the customs shall exempt it.