A cross-border e-commerce enterprise declared imported facial masks with a specification of 10 pieces/box and a declared unit price of 100 yuan per box. The first quantity declared was 100 boxes with a unit price of 100 yuan, and the second quantity declared was 100 pieces. According to the relevant provisions of the consumption tax at the import stage, the state imposes consumption tax at the import stage on beauty and cosmetics and skin care cosmetics with a tax-paid price of 10 yuan/ml (g) or 15 yuan/piece (sheet) or above. This tax policy also applies to cross-border e-commerce retail imported goods. According to the second quantity declared by the enterprise, the unit price of the facial mask is 100 yuan/piece, which reaches the consumption tax calculation standard and needs to be levied on the import stage consumption tax.
According to the specification, the second quantity unit of cosmetics with packaging specifications of “pieces” or “sheets” is piece. Here, “piece” is understood as “the smallest indivisible unit of goods”. In this case, the second quantity of 10 pieces/box of facial masks should be declared as 1,000 pieces. Therefore, due to the error in the second declared quantity, the unit price of the facial mask should be increased by 10 times to reach the consumption tax calculation standard, and the consumption tax at the import stage needs to be paid.
According to the Tariff Regulations, if a taxpayer discovers that he has overpaid taxes, he can request the customs to refund the overpaid taxes in writing within one year from the date of payment.