1. Import tax is paid in RMB. If the imported goods are denominated in foreign currency, the customs shall calculate the transaction price in RMB according to the central parity of RMB foreign exchange announced by the State Administration of Foreign Exchange on the date when the tax payment certificate is issued. Foreign currencies not listed in the RMB foreign exchange quotation sheet shall be converted into RMB at the exchange rate determined by the state foreign exchange administration department.
2. The amount of duty-paid price shall be calculated in RMB yuan, and the amount below RMB yuan shall be rounded off. After tax payment, the tax shall be calculated to minutes and rounded off as follows.
3. One ticket of goods below RMB 50 yuan is exempt from customs duties. The transaction price of imported goods has different price forms due to different trading conditions. Commonly used price terms are FOB, CIF and CIF.
For example, luggage, the tariff rate is 20%, so if you send luggage worth 200 yuan RMB, the tax payable is 200*20%=40 yuan RMB, which is lower than 50 yuan, so you can be exempted from customs duties.
Then, the value of the bag is 1000 RMB, and the tax payable is 1000*20%=200 yuan RMB, which is higher than 50 yuan, and 200 yuan RMB tariff is required.
1. When the mail price may exceed the limit or the customs considers that the declaration information is insufficient, you will be required to fill in or declare it yourself.
2. When the declared price is between 1/2 and 2 times, the tax can be calculated according to the tax payment table price * tax rate; If it is less than half or more than twice, it shall be taxed at the actual price * tax rate.