Explanation of tax payable on cross-border e-commerce retail imports

The original Chineses version was published by JD.COM


According to the tax policy on cross-border e-commerce retail imports (No. 18 [2016] of the Ministry of Finance,No. 49 [2018] 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)]

*Note.

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.

Category 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
Adult Milk Powder 10 13 0 9.1
Baby diapers Baby diapers 4 13 0 9.1
Health Care
Products
Health Care Products 12 13 0 9.1
Food
Cereals, potato chips, puffed foods 10 13 0 9.1
Chocolate 10 13 0 9.1
Dried Fruit
25 13 0 9.1
Nuts 25 13 0 9.1
Coffee 15 13 0 9.1
Mineral Water 5 13 0 9.1
Soda 5 13 0 9.1
Liquid Milk 15 13 0 9.1
Fruity Drink
5 13 0 9.1
chewing gum 12 13 0 9.1
Jelly Beans 10 13 0 9.1
Brown Suger
10 13 0 9.1
Mashed Vegetable
5 13 0 9.1
Puree
5 13 0 9.1
Spices 12 13 0 9.1
Noodles 10 13 0 9.1
Biscuits 10 13 0 9.1
Canola Oil 9 9 0 6.3
Olive Oil  10 9 0 6.3
Linseed Oil
15 9 0 6.3
Honey  15 9 0 6.3
Wine 14 13 10 17.9
Grape Wine 14 13 10 17.9
Beer 0 13 0 9.1
Instant bird's nest 12 13 0 9.1

Beauty

Makeup

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
Personal Care Shampoo
3 13 0 9.1
Body Wash 3 13 0 9.1
Toothpaste 3 13 0 9.1

Digital home
 appliance
Mobile/tablets 0 13 0 9.1
Earphones/speaker 0 13 0 9.1
Keyboard/mouse 0 13 0 9.1