【Strategy】Special topic for mailing digital products from overseas
Question: How to levy tax on mailing a digital camera?
Answer: According to relevant regulations, the unified tax rate for digital cameras is 10%. However, the dutiable prices are different. For example, the dutiable price for an integrated digital camera is RMB 2,000 yuan each; for a digital camera with removable lens (which is a DSLR as we commonly called), the dutiable price for a camera body is RMB 5,000 yuan each, and that for a lens is RMB 2,000 yuan each. What we need to make a supplementary explanation is that if the actual purchase price is 2 times and above or 1/2 and below of the dutiable price listed in the Dutiable Price List, it is necessary to value otherwise. It is suggested that you provide the shopping invoice or receipt for the true transaction as a reference in valuing by the customs. (document basis: No. 15 Announcement of General Customs Administration for 2012).
Question: How to levy tax for mailing a video camera?
Answer: The dutiable price for a portable camcorder is RMB 4,000 yuan/each and the tax rate is 10%; the dutiable price for a television camera has to be determined otherwise and the tax rate is 20%. (document basis: No. 15 Announcement of General Customs Administration for 2012).
Question: How to levy tax for mailing a laptop computer?
Answer: The dutiable price for a keyboard type laptop computer is RMB 2,000 yuan and the tax rate is 10%; the dutiable price for a touch screen type laptop computer has to be determined otherwise and the tax rate is 10%. It is specially reminded that such products as IPAD, Surface, etc. belong to a touch screen laptop computer. (document basis: No. 15 Announcement of General Customs Administration for 2012).
Question: How does customs levy tax for mailing an IPHONE mobile phone?
Answer: Here we would like to remind all Apple fans in particular that as Apple series products (IPHONE, IPAD, MAC, IPOD, etc.) have different prices for different specifications and model numbers in different periods, the General Customs Administration did not list the dutiable prices for Apple series products in No. 15 Announcement. Back to the subject, the tax rate for a mobile phone is 10%. The price for an IPHONE mobile phone is determined otherwise. (document basis: No. 15 Announcement of General Customs Administration for 2012)
Question: How many digital products as above mentioned can we mail each time?
Answer: According to relevant regulations, items mailed by an individual from or to Hongkong, Macau, Taiwan have a value limit of RMB 800 yuan each time; items mailed by an individual from or to other countries and regions have a value limit of RMB 1,000 yuan each time. When exceeding the limits, it is imperative to handle returning formalities or customs clearance formalities according to relevant cargo regulations. However, if there is only one item in parcel that is not separable, it is allowed to handle customs clearance formalities according to relevant regulations on individual items when the customs find in examination that it is indeed for individual use though the value exceeds the required limit. Therefore, each of such products as laptop computer, mobile phone, camera exceeds the above value limit, however, due to the reason of a single and inseparable piece, it can be released by levying tax. When mailing 2 or more, it is necessary to go through customs clearance as cargo or apply for returning according to relevant regulations. (document basis: No. 43 Announcement of General Customs Administration for 2010)
Question: Is tax to be levied on digital products for full amount? Is there any duty-free line?
Answer: The State regulates that tax is levied on all the following “20 commodities” without exemption, which mainly include television, video camera, video recorder, video player, stereo equipment, air-conditioner, refrigerator [electric freezer], laundering machine, camera, photocopier, SPC telephone exchange, microcomputer and its peripherals, telephone, radio paging system, fax machine, electronic calculator, printer and word processor, furniture, light fittings and meal materials (including dairy products). Therefore, digital products substantially fall in the 20 commodities with no duty exemption as regulated by the State and all need to be subject to tax levying for full amount and no tax exemption is available. (reminded by me)
Finally, what I would like to remind all of you kindly is that digital products vary in variety and prices differ greatly. The work to value items of this category is complicated. It is suggested that everybody should provide the shopping invoice or receipt in a real transaction as a reference in valuing by customs. In case of anything not clear, you can know in detail by calling 12360 or going to the customs mailing supervision spot everywhere.
Little friends, digital products are easy to buy and not easy to go through customs. So keep and value the questions and answers of this issue!
Excerpted from 12360 service hotline of Nanjing Customs
In case of any infringement, please contact for canceling.
