What is luggage and mail customs clearance? What are the precautions for luggage and mail customs clearance?

What is luggage customs clearance?

Luggage and mail customs clearance refers to the customs clearance method of collecting luggage and mail tax on incoming luggage and parcels, so it is also called luggage and mail tax customs clearance. Luggage and mail tax is the abbreviation of luggage and mail import tax, which is the import tax levied by the customs on inbound passengers' luggage and personal mail items. Since it includes the value-added tax and consumption tax at the import stage, it is also the general term for import tariffs and import industrial and commercial taxes levied on personal non-trade inbound items.

So what issues should we pay attention to when doing customs clearance of luggage and mail?

Taxation principles: First, the customs shall collect luggage tax on inbound personal mail items in accordance with the law, but if the amount of import tax is less than RMB 50 (including RMB 50), the customs shall exempt it from tax. If it exceeds the 50 yuan threshold, the full amount of tax shall be collected. Second, the classification and dutiable price of items shall be determined by the "Tariff Classification Table of Import Tax on Luggage and Personal Mail Items of Inbound Passengers" and the "Dutiable Price Table of Luggage and Personal Mail Items of Inbound Passengers" announced by the General Administration of Customs in 2012 No. 15. Third, items not listed in the dutiable price table shall be valued by the customs according to the international market price at that time. Fourth, if the actual purchase value of the item is 2 times or more, or less than 1/2 of the amount listed in the dutiable price table, the owner of the inbound item shall provide the customs with the shopping invoice or receipt of the real transaction issued by the seller in accordance with the law, and bear the relevant responsibilities. The customs may determine the dutiable price of the taxable items in accordance with the law based on the above-mentioned relevant certificates provided by the owner of the item.

Here are some tax rates and tax calculation methods for some common items: According to Announcement No. 15, import tax on mail and luggage is levied according to the formula of "duty-paid price × tax rate". Depending on the type of item, the tax rate is divided into three levels: 15%, 25%, and 50%.

1. Books, films, audio and video tapes, gold and silver products, computers, camcorders, cameras and other information products, food, beverages, etc.: 15%.

2. Textiles, television cameras, other electrical appliances, bicycles, watches, clocks and their accessories and accessories: 25%.

3. Golf balls, golf clubs and high-end watches are 50%.

4. Tobacco, alcohol and high-end cosmetics are 50%.

The tax rates for the following common items are: handbags, wallets, etc., at a tax rate of 25%; cosmetics, at a tax rate of 25-50%; watches, at a tax rate of 25% for amounts below 10,000 yuan and 50% for amounts above 10,000 yuan; alcohol and tobacco, at a tax rate of 50%; milk powder, with a tax-paid price of 200 yuan/kg, at a tax rate of 15%; child safety seats, at a tax rate of 25%; children's bicycles, at a tax rate of 25%.

This is the end of the knowledge about luggage and mail customs clearance in this issue. If you want to get more information about luggage and mail customs clearance, please pay attention and we will continue to answer your questions~