What do you need to know about import customs declaration?

25 Nov 2022

By Nick Lung.    Photo:Nataliya Vaitkevich 

Goods tax refers to a special sales tax levied on a certain range of goods. These include three main categories: Luxury Excises, Sumptuary Excises and Benefit-based Excises. Special taxes imposed by the government on some special types of goods and services based on certain fiscal and public purposes.


So, do you need to pay excise tax when importing those goods to the Republic of China? How much tax do you have to pay?


1. Cement:

White cement or colored cement is charged 600 yuan per ton.

Portland Type I cement is charged 320 yuan per metric ton.

Portland blast furnace cement is charged 196 yuan per ton.

Substitute cement and other cements are charged 440 yuan per metric ton.

The above cement and oil and gas products are taxed according to the amount; the taxing authority may increase or decrease within 50% of the taxable amount stipulated in each paragraph according to the actual situation.


2. Rubber tires:

Users of large buses and large trucks are charged 10% of the price.

Other various rubber tires are subject to 15% of the price.

Inner tubes, solid rubber tires, rubber tires for manpower and animal power vehicles and agricultural machinery are exempt from duty.


3. Electrical appliances:

Refrigerator: 13% of the price.

Color TV: 13% of the price.

Air-conditioning and heating machines: 20% of the price; central system-type air-conditioning and heating machines are subject to 15% of the ad valorem.

Dehumidifier: 15% of the price; however, the humidity regulator used by the factory is exempt from tax.

Video recorder: 13% of the price.

Record player: 10% of the price; but the tax is exempted for hand-held items under 32 centimeters.

Recorder: 10% of the price.

Audio combination: 10% of the price. (Separate audio components, including turntables, tuners, radio amplifiers, recording seats, amplifiers, speakers, etc., and combinations thereof).

Electric oven: 15% of the price. (Apparatus for grilling food with electric heating or microwave).


4. Drinks:

Diluted natural fruit and vegetable juices are charged 8% of the price.

Other beverages are charged 15% of the price.

Natural fruit juices, fruit purees, concentrated sugar syrups, concentrated fruit juices and pure natural vegetable juices that meet national standards are exempt from duty.

※Other beverages are in accordance with the Ministry of Finance's Decree No. 09804564950 dated October 26, 1998, which means that the alcohol content does not exceed 0.5% and the solid content does not reach 50% of the content, and it can be diluted or not diluted for human consumption The following products:

(1) Plant-based beverages made with plants as main ingredients.

(2) Carbonated drinks with added carbon dioxide gas.

(3) Sports drinks that can regulate the body's electrolyte function.

(4) Functional beverages with the concept of health care. However, those marked with dosage restrictions are not included.

(5) Drinking water containing sugar, sweeteners, spices, colorings or other food additives.

(6) Milk beverages containing no more than 50% dairy products.


5. Flat glass:

10% on price

Conductive glass and tempered glass used in the production of molds are exempt from duty.

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