Legal analysis: At present, the consumption tax rate of luxury cosmetics and high-end watches in China is 30% and 20% respectively, the import tariff is 15%, and the total tax burden is close to 50%. The import tariff of luxury goods is the tariff levied by a country's customs on imported goods and articles. The form of import tariff on luxury goods is 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. The Ministry of Commerce is very concerned about import. The import problem involves the overall framework of macro-policies. During this period, the import problem involves many aspects. First of all, it involves enterprises, industry and service industry. In addition, from the policy point of view, involving a number of departments in the State Council, it is necessary to jointly study and design this policy. At present, the Ministry of Commerce has had good communication with various departments. Most importantly, expanding imports is an important task assigned by the State Council in his government work report during the two sessions this year. Expanding imports and realizing the strategic goal of paying equal attention to both exports and imports are macro-policy measures that China must take to practice scientific development at this stage. It is not a temporary policy, but a continuous and long-term policy.

Legal basis: People's Republic of China (PRC) Customs Law.

Article 53 The customs shall levy duties on goods and inbound and outbound articles that are allowed to be imported and exported according to law.

Article 62 After the import and export goods and inbound and outbound articles are released, if the customs finds that the tax is undercharged or omitted, it shall make up the tax within 1 year from the date when the taxpayer pays the tax or releases the goods and articles. If the taxpayer violates the rules and causes underpayment or omission, the customs can recover it within three years.