Tax Rates for Personal Imports to Mainland China (Effective December 1, 2024)
The following table lists the comprehensive tax rates for personal items imported to mainland China, as per the "Classification Table of Imported Items of the People's Republic of China" (effective December 1, 2024). These rates apply to C2C personal customs clearance service.
| Category Code | Item Category | Item Scope | Tax Rate |
|---|---|---|---|
| 01000000 | Food, Beverages, Medicines | Sugar products, seasonings, ginseng, milk powder, supplements, mineral water, soft drinks, coffee, tea, non-alcoholic beverages, Chinese medicinal wine | 13% |
| 01000000 | Medicines (Specific) | Anticancer and rare disease medicines (per specified policies) | 3% |
| 02000000 | Alcohol | Beer, wine, spirits (e.g., brandy, whiskey, vodka), health wine, cocktails | 50% |
| 03000000 | Tobacco | Cigarettes, cigars, e-cigarettes, tobacco products, smoking accessories | 50% |
| 04000000 | Textiles and Products | Clothing, accessories (hats, scarves, belts), home textiles (blankets, curtains, carpets), towels | 20% |
| 05000000 | Leather Clothing and Accessories | Leather garments and accessories | 20% |
| 06000000 | Luggage and Footwear | Suitcases, bags, wallets, shoes (leather, sports, casual) | 20% |
| 07000000 | High-End Watches | Watches priced ≥ CNY 10,000 | 50% |
| 07000000 | Watches, Clocks, Accessories | Other watches, clocks (table, wall, floor), accessories | 20% |
| 08000000 | Precious Jewelry and Gems (Excl. Diamonds) | Pearls, gems (excl. diamonds), non-diamond precious metal jewelry | 50% |
| 08000000 | Diamonds and Diamond Jewelry | Diamonds and diamond jewelry | 20% |
| 08000000 | Gold, Silver, Precious Metals | Gold, silver, platinum, precious metal jewelry (excl. non-diamond base metal) | 13% |
| 08000000 | Other Jewelry | Jewelry not in above categories | 20% |
| 09000000 | Cosmetics | Perfumes, lip/eye/nail cosmetics, powders, injectables | 50% or 20% |
| 09000000 | Personal Care Products | Cleansers, skincare, haircare, other care products (e.g., deodorants, essential oils) | 20% |
| 10000000 | Home Medical, Health, Beauty Devices | Respiratory aids, orthopedic devices, massage chairs, beauty tools | 20% |
| 10000000 | Medical IT Products | Blood glucose meters, blood pressure monitors, infrared thermometers | 13% |
| 11000000 | Kitchen and Bathroom Appliances | Cookware, cutlery, kitchen appliances (e.g., rice cookers, microwaves), bathroom fixtures | 20% |
| 12000000 | Furniture | Sofas, cabinets, tables, chairs, beds, mattresses | 13% |
| 13000000 | Household Appliances | Small appliances (e.g., fans, vacuum cleaners), large appliances (e.g., AC, refrigerators) | 20% |
| 14000000 | Photography Equipment | Cameras (excl. digital), lenses, film, accessories | 20% |
| 14000000 | Digital Photography IT Products | Digital cameras, camcorders, memory cards | 13% |
| 15000000 | Audio-Visual Equipment | Single-function stands, recorded discs, accessories | 20% |
| 15000000 | Audio-Visual IT Products | MP3/MP4 players, recorders, speakers, media storage | 13% |
| 16000000 | Home IT Products | Computers, phones, smart wearables (e.g., smartwatches, smart glasses) | 13% |
| 17000000 | Books, Periodicals, Printings | Books, newspapers, journals, trading cards | 13% |
| 18000000 | Educational Audio-Visual Materials | Educational films, slides, models, globes | 13% |
| 19000000 | Stationery, Toys, Games, Festive Items | Writing tools, albums, toys, video game controllers, festive decorations | 20% |
| 19000000 | Stationery and Toy IT Products | Calculators, e-dictionaries, e-books | 13% |
| 20000000 | Stamps, Art, Collectibles | Postage stamps, commemorative coins, artworks, collectibles | 20% |
| 21000000 | Musical Instruments | Keyboards, strings, percussion, wind instruments, accessories | 20% |
| 22000000 | Golf Equipment | Golf clubs, golf balls | 50% |
| 22000000 | Other Sports and Fishing Gear | Balls, fitness equipment, fishing gear, outdoor activity gear | 20% |
| 23000000 | Bicycles | Non-motorized bicycles, tricycles, strollers, accessories | 20% |
| 24000000 | Specific Batteries | Mercury-free primary batteries, nickel-metal hydride, lithium, solar, fuel cells | 20% |
| 24000000 | Other Batteries | Lead-acid batteries, others | 50% |
| 25000000 | Other Items | Items not classified above | 20% |
Notes
- Declared Value: Multiple-item shipments must not exceed CNY 2,000; single, indivisible items may exceed this.
- Documentation: A shopping receipt (physical or online screenshot) and recipient’s ID (color images of both sides) are required for customs clearance.
- Exceptional Goods: High-value items (e.g., watches ≥ CNY 10,000, taxed at 50%) or regulated items (e.g., cosmetics, varying 20% or 50%) require detailed receipts to verify value and avoid misclassification as prohibited items (e.g., counterfeit goods).
- Taxes are calculated based on the actual value of the items being shipped. The tax amount is determined using the formula: taxable price multiplied by the applicable personal import tax rate, which is categorized into three tiers. If the total tax amount is equal to or less than RMB 50, it is exempt from collection. However, if the tax amount exceeds RMB 50, it will be charged accordingly.
Last Update: 27 May 2025