The original Chineses version was published by JD.COM
According to the tax policy on cross-border e-commerce retail imports (No. 18  of the Ministry of Finance，No. 49  of the Ministry of Finance), the individual single transaction limit is RMB5,000 and the individual annual transaction limit is RMB26,000.
For cross-border e-commerce retail imports imported within the limit value, the tariff rate is temporarily set at 0%, and the import VAT and consumption tax exemptions are cancelled and temporarily levied at 70% of the statutory taxable value, calculated according to the following rules.
Taxable amount = Duty paid price of imported goods x [(VAT rate + GST rate) / (1 - GST rate)] x 70%
The duty-paid price of imported goods exceeds the single transaction limit of $5,000 but is less than the annual transaction limit of $26,000, and the order is placed for only When a commodity can be imported from cross-border e-commerce retail channels, the full amount of customs duty and value-added tax (VAT) on imports will be levied at the goods tax rate. GST, the transaction amount is included in the total annual transaction amount. The calculation rules are as follows.
Taxable amount = Duty-paid price of imported goods x [ (import tariff rate + VAT rate + excise duty rate + import tariff rate x VAT rate)/(1 - excise duty rate)]
1. Duty paid price of imported goods = retail price of goods + freight + insurance fee
2. Import tariff rates depend on China's relevant trade policies towards the country/region of origin and are listed below as most-favoured-nation tariff rates. For reference only, the latest version of the "Import and Export Tariff" or the tax rate announced by the General Administration of Customs shall prevail.
3. The coupon can only be used to offset the retail price of goods, and the tax will be collected and paid by Jingdong International. Refunds; if you return an item due to problems with the item, the tax will be refunded to you in the form of the balance in your Jingdong account.
Most-favored-nation (“MFN”) tariff rate (%)||Value-added tax (“VAT”) %||Consumer Tax(%)||Comprehensive tax on cross-border e-commerce (%)|
|Infant Formula||Infant Formula||15||13||0||9.1|
|Adult Milk Powder||10||13||0||9.1|
|Baby diapers||Baby diapers||4||13||0||9.1|
Health Care |
|Health Care Products||12||13||0||9.1|
Food||Cereals, potato chips, puffed foods||10||13||0||9.1|
|Instant bird's nest||12||13||0||9.1|
|Facial Mask (sheet pack) <15 RMB/pack||1||13||0||9.1|
|Facial Mask (sheet pack) >=15 RMB/pack||1||13||15||23.1|
|Skincare products<10RMB/g or <10RMB/ml||1||13||0||9.1|
Skincare products<10RMB/g or >= 10RMB/ml||1||13||15||23.1|
|Makeup/Color cosmetics (tablets) <15RMB/tablet||5||13||0||9.1|
|Makeup/Color cosmetics >=15RMB/tablet||5||13||15||23.1|
|Makeup/Color cosmetics (non-tablet) <10RMB/g or <10RMB/ml||5||13||0||9.1|
|Makeup/Color cosmetics (non-tablet) >=10RMB/g or 10RMB/ml||5||13||15||23.1|
Perfume < 10RMB/ml||3||13||0||9.1|
|Perfume >= 10RMB/ml||3||13||15||23.1|