Existing Tax Types in Mainland China

The People’s Republic of China - Table of Dutiable Values of Imported Goods

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Tax No.

Product Name and Specification

Unit

Dutiable Value (RMB)

Tax Rate

01000000

Food, Beverages, Drugs

 

 

 

01010000

-Food

 

 

 

01010400

--Ginseng

kg

2000

13%

01010700

--Milk powder

kg

200

13%

01010800

--Condiments

kg

200

13%

01019900

--Other food

package, kg

To be determined separately

13%

01020000

-Beverages

 

 

 

01020100

--Tea leaves

kg

200

13%

01020200

--Coffee

kg

200

13%

01029900

--Other beverages

kg

To be determined separately

13%

01030000

-Drugs

 

 

 

01030100

--Anti-cancer drug

piece

To be determined separately

3%

01030200

--Chinese medicinal wine

bottle

To be determined separately

13%

01030300

--Orphan drug

piece

To be determined separately

3%

01039900

--Other drugs

piece

To be determined separately

13%

02000000

Liquor

 

 

 

02010000

-Beer

 

 

 

02010100

――Below 12% ABV (12% not included)

bottle (not exceeding 750ml)

5

50%

02010200

――12%-22% ABV (22% not included)

bottle (not exceeding 750ml)

10

50%

02020000

-Wine

 

 

 

02020100

――Below 12% ABV (12% not included)

bottle (not exceeding 750ml)

100

50%

02020200

――12%-22% ABV (22% included)

bottle (not exceeding 750ml)

200

50%

02030000

-Sake

 

 

 

02030100

――Below 12% ABV (12% not included)

bottle (not exceeding 750ml)

30

50%

02030200

――12%-22% ABV (22% not included)

bottle (not exceeding 750ml)

50

50%

02030300

――22% ABV or above

bottle (not exceeding 750ml)

80

50%

02040000

-Brandy

Bottle (not exceeding 750ml)

500

50%

02050000

-Whisky

bottle (not exceeding 750ml)

300

50%

02060000

-Vodka

bottle (not exceeding 750ml)

100

50%

02070000

-Baijiu

bottle (not exceeding 750ml)

300

50%

02990000

-Other Liquor

bottle (not exceeding 750ml)

To be determined separately

50%

03000000

Tobacco

 

 

 

03010000

-Cigarette

stick

0.5

50%

03020000

-Cigar

stick

10

50%

03030000

-Cut Tobacco

g

0.5

50%

03990000

-Other Tobacco

g, stick

To be determined separately

50%

04000000

Textile and Related Products

 

 

 

04010000

-Garments

 

 

 

04010100

--Outerwear

piece

300

20%

04010200

--Trousers

pair

200

20%

04010300

--Underwear

pair/piece

100

20%

04010400

--Shirt/T-shirt

piece

200

20%

04019900

--Other garments

piece

To be determined separately

20%

04020000

-Accessories

 

 

 

04020100

--Hat

piece

100

20%

04020200

--Silk scarf, kerchief, scarf

piece

100

20%

04020300

--Necktie

piece

100

20%

04020400

--Belt

piece

100

20%

04020500

--Gloves

pair

100

20%

04029900

--Other accessories

piece

To be determined separately

20%

04030000

-Household Textiles

 

 

 

04030100

--Blanket, quilt, bedspread, sleeping bag

piece

400

20%

04030200

--Pillow, bed sheet, towel blanket, quilt cover

piece

100

20%

04030300

--Carpet

m2

200

20%

04030400

--Curtain

kg

100

20%

04039900

--Other household textiles

piece

To be determined separately

20%

04990000

-Other Textiles and Related Products

piece

To be determined separately

20%

05000000

Leather Garments and Accessories

 

 

 

05010000

-Leather Garments

 

 

 

05010100

--Fur coat

piece

To be determined separately

20%

05010200

--Leather coat

piece

2000

20%

05010300

--Leather jacket

piece

1500

20%

05010400

--Leather waistcoat

piece

1000

20%

05010500

--Leather trousers

pair

1000

20%

05010600

--Leather skirt

piece

1000

20%

05019900

--Other leather garments

piece

To be determined separately

20%

05020000

-Leather Accessories

 

 

 

05020100

--Leather hat

piece

200

20%

05020200

--Leather belt

piece

100

20%

05020300

--Leather gloves

pair

100

20%

05029900

--Other leather accessories

piece

To be determined separately

20%

05990000

-Other Leatherware (Bags, Suitcases and Footwear Excluded)

piece

To be determined separately

20%

06000000

Bags, Suitcases and Footwear

 

 

 

06010000

-Bags, Suitcases

 

 

 

06010100

--Suitcase

piece

500

20%

06010200

--Shoulder bag, backpack, handbag

piece

To be determined separately

20%

06010300

--Wallet, key case

piece

100

20%

06019900

--Other bags and suitcases

piece

To be determined separately

20%

06020000

-Footwear

 

 

 

06020100

--Leather shoes

pair

300

20%

06020200

--Leather boots

pair

400

20%

06020300

--Sports shoes

pair

200

20%

06029900

--Other shoes and boots

pair

To be determined separately

20%

07000000

Watches, Clocks and Related Accessories

 

 

 

07010000

-Watches

 

 

 

07010100

--Luxury watch (appraised value at RMB 10,000 or above)

piece

To be determined separately

50%

07010200

--Other watches

 

 

 

07010210

---Quartz watch (electronic watch)

piece

200

20%

07010220

---Mechanical watch

piece

500

20%

07010290

---Other watches

piece

To be determined separately

20%

07020000

-Clocks

 

 

 

07020100

--Bracket clock, wall clock, table clock

/

200

20%

07020200

--Floor clock

/

600

20%

07029900

――Other clocks

/

To be determined separately

20%

07030000

-Watch and Clock Accessories

piece

To be determined separately

20%

08000000

Gold & Silver, Precious Jewellery and Gems

 

 

 

08010000

-Gold & Silver

piece

To be determined separately

13%

08020000

-Precious Jewellery and Gems

 

 

 

08020100

--Diamond and diamond jewellery

piece

To be determined separately

20%

08020200

--Precious jewellery and gems

piece

To be determined separately

50%

09000000

Cosmetics, Personal Care Products

 

 

 

09010000

-Cosmetics

 

 

 

09010100

--Cosmetics with fragrance

 

 

 

09010110

---Perfume and Florida water

 

 

 

09010111

----Perfume and Florida water

bottle

300

A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above

09010112

----Perfume and Florida water

bottle

300

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09010200

--Cosmetics for lips

 

 

 

09010210

---Lipstick, lip gloss

 

 

 

09010211

----Lipstick, lip gloss

piece

150

A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above

09010212

----Lipstick, lip gloss

piece

150

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09010220

---Lip liner

 

 

 

09010221

----Lip liner

piece

100

A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above

09010222

----Lip liner

piece

100

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09010290

---Other cosmetics for lips

 

 

 

09010291

----Other cosmetics for lips

piece

To be determined separately

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)

09010299

----Other cosmetics for lips

piece

To be determined separately

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)

09010300

--Cosmetics for eyes

 

 

 

09010310

---Mascara (liquid or oil)

 

 

 

09010311

----Mascara (liquid or oil)

piece

100

A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above

09010312

----Mascara (liquid or oil)

piece

100

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09010320

---Eyeliner (liquid)

 

 

 

09010321

----Eyeliner (liquid)

piece

100

A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above

09010322

----Eyeliner (liquid)

piece

100

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09010330

---Eyebrow pencil (brow powder)

 

 

 

09010331

----Eyebrow pencil (brow powder)

piece

100

A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above

09010332

----Eyebrow pencil (brow powder)

piece

100

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09010340

---Eye shadow

 

 

 

09010341

----Eye shadow

piece

100

A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above

09010342

----Eye shadow

piece

100

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09010390

---Other cosmetics for eyes

 

 

 

09010391

----Other cosmetics for eyes

piece

To be determined separately

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)

09010392

----Other cosmetics for eyes

piece

To be determined separately

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)

09010400

--Cosmetics for nails/toenails

 

 

 

09010410

---Nail/toenail polish remover

 

 

 

09010411

----Nail/toenail polish remover

bottle

50

A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above

09010412

----Nail/toenail polish remover

bottle

50

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09010420

---Nail/toenail polish

 

 

 

09010421

----Nail/toenail polish

piece

20

A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above

09010422

----Nail/toenail polish

piece

20

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09010490

---Other cosmetics for nails/toenails

 

 

 

09010491

----Other cosmetics for nails/toenails

piece

To be determined separately

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)

09010492

----Other cosmetics for nails/toenails

piece

To be determined separately

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)

09010500

--Cosmetics in powder form

 

 

 

09010510

---Foundation and liquid foundation

 

 

 

09010511

----Foundation and liquid foundation

piece, bottle

200

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/g

09010512

----Foundation and liquid foundation

piece, bottle

200

A 20% tax rate for goods with a dutiable value less than RMB 10/g

09010520

---Compact powder

 

 

 

09010521

----Compact powder

piece

150

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/g

09010522

----Compact powder

piece

150

A 20% tax rate for goods with a dutiable value less than RMB 10/g

09010530

---Face powder

 

 

 

09010531

----Face powder

piece

150

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/g

09010532

----Face powder

piece

150

A 20% tax rate for goods with a dutiable value less than RMB 10/g

09010540

---Rouge (powder), blush (powder)

 

 

 

09010541

----Rouge (powder), blush (powder)

piece

100

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/g

09010542

----Rouge (powder), blush (powder)

piece

100

A 20% tax rate for goods with a dutiable value less than RMB 10/g

09010590

---Other cosmetics in powder form

 

 

 

09010591

----Other cosmetics in powder form

piece

To be determined separately

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/g

09010592

----Other cosmetics in powder form

piece

To be determined separately

A 20% tax rate for goods with a dutiable value less than RMB 10/g

09010600

--Other beauty and cosmetic products

 

 

 

09010610

---Other beauty and cosmetic products

piece, set

To be determined separately

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)

09010620

---Other beauty and cosmetic products

piece, set

To be determined separately

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)

09020000

-Personal Care Products

 

 

 

09020100

--Cleansing products

 

 

 

09020110

---Cleansing milk/cream

bottle

100

20%

09020120

---Makeup remover

bottle

150

20%

09020190

---Other cleansing products

piece, set

To be determined separately

20%

09020200

--Skincare products

 

 

 

09020210

---Toner

 

 

 

09020211

----Toner

bottle

150

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)

09020212

----Toner

bottle

150

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09020220

---Eye cream

 

 

 

09020221

----Eye cream

bottle

200

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)

09020222

----Eye cream

bottle

200

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09020230

---Face cream and lotion

 

 

 

09020231

----Face cream and lotion

can, bottle

200

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)

09020232

----Face cream and lotion

can, bottle

200

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09020240

---Essence (serum)

 

 

 

09020241

----Essence (serum)

piece, bottle

300

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)

09020242

----Essence (serum)

piece, bottle

300

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09020250

---Sunblock (cream, lotion)

 

 

 

09020251

----Sunblock (cream, lotion)

piece

150

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)

09020252

----Sunblock (cream, lotion)

piece

150

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09020260

---Facial mask

 

 

 

09020261

----Facial mask

sheet, bottle

20

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g) or 15yuam/piece (or RMB 15/sheet)

09020262

----Facial mask

sheet, bottle

20

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)

09020270

---Lip balm

 

 

 

09020271

----Lip balm

piece

20

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)

09020272

----Lip balm

piece

20

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09020280

---Hand cream

 

 

 

09020281

----Hand cream

piece, bottle

50

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)

09020282

----Hand cream

piece, bottle

50

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)

09020290

---Other skincare products

 

 

 

09020291

----Other skincare products

piece, set

To be determined separately

A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g) or 15yuam/piece (or RMB 15/sheet)

09020292

----Other skincare products

piece, set

To be determined separately

A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)

09020300

--Hair care products

 

 

 

09020310

---Shampoo/conditioner

piece, bottle

30

20%

09020390

---Other hair care products

piece, set

To be determined separately

20%

09029900

--Other cleansing and personal care products

piece, set

To be determined separately

20%

10000000

Household Medical, Healthcare and Beauty Devices

 

 

 

10010000

-Household Medical Devices

 

 

 

10010100

--Glucometer

piece

500

20%

10010200

--Glucose test strips

sheet

5

20%

10010300

--Infrared ear thermometer

piece

200

20%

10010400

--Household nebuliser

piece

2000

20%

10010500

--Hemomanometer

piece

500

20%

10019900

--Other household medical devices

piece

To be determined separately

20%

10020000

-Household Healthcare Devices

 

 

 

10020100

--Massage bed

piece

10000

20%

10020200

--Massage chair

piece

5000

20%

10029900

--Other household healthcare devices

piece

To be determined separately

20%

10030000

-Household Beauty Devices

 

 

 

10030100

--Facial steamer

piece

200

20%

10030200

--Sprayer

piece

400

20%

10039900

--Other household beauty devices

piece

To be determined separately

20%

11000000

Kitchen & Bathroom Fittings and Household Appliances

 

 

 

11010000

-Kitchen Fittings

 

 

 

11010100

--Tableware/cutting tools

piece

20

20%

11010200

--Kitchenware

piece

100

20%

11010300

--Stove

piece

1000

20%

11010400

--Water purifier (including filters)

piece

500

20%

11010500

--Filters of water purifier

piece

200

20%

11011100

--Electric rice cooker

piece

500

20%

11011200

--Microwave oven

piece

600

20%

11011300

--Induction cooktop

piece

800

20%

11011400

--Kitchen ventilator

piece

1000

20%

11011500

--Household dishwasher

piece

1500

20%

11011600

--Electric juicer

piece

100

20%

11011700

--Coffee machine

piece

4000

20%

11019900

--Other kitchen fittings

piece

To be determined separately

20%

11020000

-Bathroom Fittings

 

 

 

11020100

--Water heater

piece

1000

20%

11021120

--Hair dryer

piece

200

20%

11021130

--Electric shaver

piece

200

20%

11020400

--Electric toothbrush

piece

200

20%

11029900

--Other bathroom fittings

piece

To be determined separately

20%

11030000

-Household Appliances

 

 

 

11030100

--Phone

 

 

 

11030110

---Telephone

piece

200

13%

11030120

---Portable mobile phone

 

 

 

11030121

----Keyboard mobile phone

piece

1000

13%

11030122

----Touch-screen mobile phone

piece

To be determined separately

13%

11030130

---Facsimile machine

piece

1000

13%

11030140

---Video telephone set

piece

1000

13%

11030150

---Telephone parts and accessories

piece

To be determined separately

13%

11030190

---Other telephones

piece

To be determined separately

13%

11031200

--Electric fan

piece

400

20%

11031300

--Electric iron

piece

200

20%

11031400

--Electric heater

piece

400

20%

11031500

--Humidifier/dehumidifier, humidifier dehumidifier combo

piece

1500

20%

11031600

--Air purifier

piece

1000

20%

11031700

--Vacuum cleaner

piece

500

20%

11031800

--Floor waxing machine

piece

500

20%

11031900

--Electric lawn mower

piece

2000

20%

11032000

--Electric sewing machine, weaving machine

piece

2000

20%

11032100

--Lighting

piece

To be determined separately

20%

11039900

--Other household appliances

 

 

 

11039910

--Other household IT appliances

piece

To be determined separately

13%

11039990

--Other household appliances

piece

To be determined separately

20%

12000000

Furniture

 

 

 

12010000

-Solid Wood Furniture

piece

To be determined separately

13%

12020000

-Leather Furniture

piece

1000

13%

12030000

-Rattan and Bamboo Furniture

piece

600

13%

12990000

-Other Furniture

piece

To be determined separately

13%

13000000

Air Conditioners and Accessories

 

 

 

13010000

-Air Conditioners

 

 

 

13010100

--1 HP or below

piece

2000

20%

13010200

--1 HP – 2 HP (2 HP included)

piece

4000

20%

13010300

--2 HP – 3 HP (3 HP included)

piece

6000

20%

13010400

--Above 3 HP

piece

To be determined separately

20%

13020000

-Air Conditioner Parts and Accessories

piece

To be determined separately

20%

13990000

-Other Air Conditioners

piece

To be determined separately

20%

14000000

Refrigerators, Parts and Accessories

 

 

 

14010000

-Refrigerator, Freezers

 

 

 

14010100

--100 litres or below

piece

1000

20%

14010200

--101-200 litres

piece

2000

20%

14010300

--201-250 litres

piece

3000

20%

14010400

--251-300 litres

piece

5000

20%

14010500

--301-400 litres

piece

10000

20%

14010600

--401-500 litres

piece

15000

20%

14010700

--501 litres or above

piece

To be determined separately

20%

14020000

-Wine Cabinets

 

 

 

14020100

--12 bottles or below

piece

1000

20%

14020200

--13-18 bottles

piece

2000

20%

14020300

--19-45 bottles

piece

3000

20%

14020400

--46-75 bottles

piece

4000

20%

14020500

--76-120 bottles

piece

5000

20%

14020600

--121 bottles or above

piece

To be determined separately

20%

14030000

-Refrigerator Parts and Accessories

piece

To be determined separately

20%

14990000

-Other Refrigerators

piece

To be determined separately

20%

15000000

Laundry Equipment, Parts and Accessories

 

 

 

15010000

-Washing Machines

 

 

 

15010100

--Rotary drum washer

piece

1000

20%

15010200

--Tumbling box washer

piece

3000

20%

15020000

-Clothes Dryers/Dryers

piece

2000

20%

15030000

-Laundry Equipment Parts and Accessories

piece

To be determined separately

20%

15990000

-Other Laundry Equipment

piece

To be determined separately

20%

16000000

Televisions and Accessories

 

 

 

16010000

-Televisions

 

 

 

16010100

--22 inches or below

piece

1000

20%

16010200

--23-32 inches

piece

2000

20%

16010300

--33-39 inches

piece

4000

20%

16010400

--40-42 inches

piece

6000

20%

16010500

--43-45 inches

piece

8000

20%

16010600

--46-49 inches

piece

10000

20%

16010700

--50-54 inches

piece

20000

20%

16010800

--55-59 inches

piece

30000

20%

16010900

--60-64 inches

piece

35000

20%

16011000

--65 inches or above

piece

To be determined separately

20%

16020000

-Television Parts and Accessories

piece

To be determined separately

20%

16990000

-Other Televisions

piece

To be determined separately

20%

17000000

Photographic (Filming) Equipment, Parts and Accessories

 

 

 

17010000

-Cameras

 

 

 

17010100

--Digital camera

 

 

 

17010110

---Integrated digital camera

piece

2000

13%

17010120

---Digital camera with interchangeable lens

 

 

 

17010121

----Body of interchangeable lens digital camera

piece

5000

13%

17010122

----Lens for digital camera with interchangeable lens digital camera

piece

2000

20%

17010200

--Camera (non-digital camera)

 

 

 

 

17010210

---SLR film camera

piece

5000

20%

 

17010220

---Instant Camera

piece

1000

20%

 

17010290

---Other cameras

piece

To be determined separately

20%

 

17020000

-Video Cameras

 

 

 

 

17020100

―― Television camera

piece

To be determined separately

20%

 

17020200

―― Video camcorder

piece

4000

13%

 

17029900

――Other video cameras

piece

To be determined separately

20%

 

17030000

-Other Photographic (Filming) Equipment

 

 

 

 

17030100

―― Other photographic (filming) IT products

piece

To be determined separately

13%

 

17030200

―― Other photographic (filming) equipment

piece

To be determined separately

20%

 

17990000

-Photographic (Filming) Equipment Accessories

 

 

 

 

17990100

--Digital memory card

 

 

 

 

17990110

---Storage capacity of 8G or below

piece

50

13%

 

17990120

---Storage capacity of more than 8G

piece

200

13%

 

17990200

--Flashlight

piece

500

20%

 

17990300

--Stand

piece

300

20%

 

17990400

--Film

piece

20

20%

 

17999900

--Other photographic (filming) equipment accessories

piece

To be determined separately

20%

 

18000000

Audio-visual Equipment and Accessories

 

 

 

 

18010000

-Portable Audio-visual Equipment

 

 

 

 

18010100

――Voice recorder

piece

200

20%

 

18010200

――Tape recorder

piece

200

20%

 

18010300

――Radio

piece

200

20%

 

18010400

―― MP3 player (multi-media audio player)

piece

100

20%

 

18010500

―― MP4 player (multi-media video player)

piece

500

20%

 

18019900

―― Other portable audio-visual equipment

piece

To be determined separately

20%

 

18020000

-Stereo Equipment

 

 

 

 

18020100

――Record player

(include portable CD player)

piece

500

20%

 

18020200

――Film projector

piece

500

20%

 

18020300

――Video recorder

piece

800

20%

 

18020400

―― Laserdisc player (LD, VCD, DVD)

piece

500

20%

 

18020500

―― (Separate) Control panel

(amplifier, tuning, balancing)

piece

1000

20%

 

18020600

――Sound box

piece

1000

20%

 

18020700

――Portable integrated mixer, recorder and CD player

piece

1000

20%

 

18029900

―― Other stereo equipment

piece

To be determined separately

20%

 

18030000

-Audio-visual Equipment Parts and Accessories

 

 

 

 

18030100

――Headset and earphone

pair

50

13%

 

18030200

――Magnetic disc

reel

30

13%

 

18030300

――Cassette / VCR tape

 

 

 

 

18030310

―――Audio or image recording cassette tape

reel

50

20%

 

18030320

―――Other tapes

reel

10

13%

 

18030400

――Semiconductor media

piece

30

13%

 

18030500

――Disc

 

 

 

 

18030510

―――Recorded disc

piece

50

20%

 

18030520

―――Other discs

piece

50

13%

 

18030600

――Optical media

piece

To be determined separately

13%

 

18039900

―― Other audio-visual equipment accessories

piece

To be determined separately

20%

 

18990000

-Other Audio-visual Equipment

 

 

 

 

18990100

―― Other audio-visual IT products

piece

To be determined separately

13%

 

18990200

―― Other audio-visual equipment

   piece

To be determined separately

20%

 

19000000

Computers and Auxiliary Equipment

 

 

 

 

19010000

-Computers

 

 

 

 

19010100

--Host of desktop personal computer

piece

2000

13%

 

19010200

--All-in-one personal computer

piece

3000

13%

 

19010300

--Notebook computer (include tablet, palmtop and netbook)

 

 

 

 

19010310

---Notebook computer with a keyboard

piece

2000

13%

 

19010320

---Notebook computer with a touchscreen

piece

To be determined separately

13%

 

19010400

--Computer accessories

 

 

 

 

19010410

---Mainboard

piece

500

13%

 

19010420

---Central Processing Unit (CPU)

piece

500

13%

 

19010430

---Memory bank

 

 

 

 

19010431

----4G and below

piece

200

13%

 

19010432

----Above 4G

piece

300

13%

 

19010440

---Computer cards

piece

300

13%

 

19010490

---Other computer accessories

piece

To be determined separately

13%

 

19019900

--Other computers

piece

To be determined separately

13%

 

19020000

-Computer Auxiliary Equipment

 

 

 

 

19020100

--Computer mouse

piece

50

13%

 

19020200

--Keyboard

piece

80

13%

 

19020300

--Sound box

piece

50

13%

 

19020400

--Monitor

 

 

 

 

19020410

---LCD monitor

 

 

 

 

19020411

----19 inches or below

piece

800

13%

 

19020412

----Above 19 inches to 24 inches (24 inches included)

piece

1200

13%

 

19020413

----Above 24 inches

piece

To be determined separately

13%

 

19020420

---CRT (Cathode Ray Tube) monitor

 

 

 

 

19020421

----17 inches or below

piece

300

13%

 

19020422

----Above 17 inches

piece

500

13%

 

19020490

---Other monitors

piece

To be determined separately

13%

 

19020500

--Printer

 

 

 

 

19020510

---Laser printer

 

 

 

 

19020511

----Monochrome laser printer

piece

1000

13%

 

19020512

----Colour laser painting

piece

3000

13%

 

19020520

---Inkjet printer

piece

500

13%

 

19020530

---Dot matrix Printer

piece

1000

13%

 

19020540

---All-in-one printer

 

 

 

 

19020541

----All-in-one inkjet printer

piece

600

13%

 

19020542

----All-in-one laser printer

piece

1500

13%

 

19020590

---Other printers

piece

To be determined separately

13%

 

19020600

--Scanner

piece

1000

13%

 

19020700

--Video projector

piece

5000

13%

 

19020800

--Drive

 

 

 

 

19020810

---CD drive

piece

100

13%

 

19020820

---DVD drive

piece

200

13%

 

19020890

---Other drives

piece

To be determined separately

13%

 

19020900

--Storage unit

 

 

 

 

19020910

---Hard disc/portable hard disc

 

 

 

 

19020911

----1T or below

piece

300

13%

 

19020912

----Above 1T to 2T (2T included)

piece

500

13%

 

19020913

----Above 2T

piece

To be determined separately

13%

 

19020920

---USB drive

piece

50

13%

 

19020990

---Other storage units

piece

To be determined separately

13%

 

19029900

--Other external computer auxiliary equipment

piece

To be determined separately

13%

 

20000000

Books, Publications and Other Printed Matters

piece, set

To be determined separately

13%

 

21000000

Educational Audios and Videos

 

 

 

 

21010000

-Filmstrip

piece

10

13%

 

21020000

-Audio Tape

reel

10

13%

 

21030000

-Video Tapes

reel

50

13%

 

21990000

-Other Educational Audios and Videos

piece

To be determined separately

13%

 

22000000

Stationery, Toy, Games, Entertainment Products for Festival or Other Occasions

 

 

 

 

22010000

-Stationery

 

 

 

 

22010100

--Electronic calculator

piece

200

13%

 

22010200

--Electronic dictionary/notebook

piece

300

13%

 

22010300

--E-book (paper book)

piece

800

13%

 

22010400

--Pen

piece

50

20%

 

22019900

--Other stationery

piece

To be determined separately

20%

 

22020000

-Toy

 

 

 

 

22020100

--Wheeled toy

 

 

 

 

22020110

---Scooter

/

100

13%

 

22020190

---Other wheeled toys

/

To be determined separately

13%

 

22020200

--Doll

/

100

13%

 

22020300

--Scale model and similar model for entertainment

set

300

13%

 

22020400

--Educational toy

set

100

13%

 

22020500

--Toy musical instrument

piece

100

13%

 

22029900

--Other toys

piece

To be determined separately

13%

 

22030000

-Game-related Products

 

 

 

 

22030100

--Game console

 

 

 

 

22030110

---Portable game console

piece

1000

13%

 

22030120

---Computer game console

piece

2000

13%

 

22030130

---Other game consoles

piece

To be determined separately

13%

 

22030190

---Game console parts and accessories

 

 

 

 

22030191

----Game disc and card

piece

60

13%

 

22030192

----Game console remote control and controller

piece

200

13%

 

22030199

----Other game console accessories

piece

To be determined separately

13%

 

22030200

--Board games or indoor game-related products

 

 

 

 

22030210

---Card game products

set

50

13%

 

22030220

---Board game products

set

50

13%

 

22030290

---Other board game or indoor game-related products

piece, set

To be determined separately

13%

 

22030900

--Accessories for game-related products

piece

To be determined separately

13%

 

22040000

-Entertainment Products for Festival or Other Occasions

 

 

 

 

22040100

--Festival items

 

 

 

 

22040110

---Festival decorations

piece

30

13%

 

22040120

---Traditional Christmas articles

piece

50

13%

 

22040130

---Articles for costume party or other similar occasions

piece

20

13%

 

22040190

---Other festival items

piece

To be determined separately

13%

 

22040200

--Magic tools and recreational items

piece

To be determined separately

13%

 

22040900

--Other entertainment products

piece

To be determined separately

13%

 

23000000

Stamps, artworks, collection

 

 

 

 

23010000

-Stamps

 

 

 

 

23010100

--Chinese stamp, souvenir sheet, souvenir cover

piece

To be determined separately

20%

 

23010200

--Stamp of Hong Kong, Macao, Taiwan and foreign countries

piece

5

20%

 

23010300

--Souvenir sheet and souvenir cover of Hong Kong, Macao, Taiwan and other countries

piece

10

20%

 

23020000

-Artworks, Collection

piece

To be determined separately

20%

 

24000000

Musical Instruments

 

 

 

 

24010000

-Piano

 

 

 

 

24010100

--Grand piano

piece

90000

20%

 

24010200

--Upright piano

piece

15000

20%

 

24010300

--Digital piano

piece

5000

20%

 

24019900

--Other pianos

piece

To be determined separately

20%

 

24020000

-Electronic Piano / Keyboard

 

 

 

 

24020100

--Less than 49 keys

piece

800

20%

 

24020200

--49 keys or more

piece

3000

20%

 

24030000

-Saxophone

piece

10000

20%

 

24040000

-Electric Guitar

piece

2000

20%

 

24050000

-Digital Violin

piece

5000

20%

 

24060000

-Flute, Piccolo

piece

5000

20%

 

24070000

-Clarinet

piece

4000

20%

 

24080000

-Oboe

piece

10000

20%

 

24090000

-Guzheng / Koto

piece

2000

20%

 

24990000

-Other Musical Instruments

piece

To be determined separately

20%

 

25000000

Sports and Fishing Gear

 

 

 

 

25010000

-Golf Ball and Equipment

 

 

 

 

25010100

--Golf club

piece

1000

50%

 

25010200

--Golf ball

piece

20

50%

 

25019900

--Other golf gear

piece

To be determined separately

50%

 

25020000

-Sports Gear

 

 

 

 

25020100

--Tennis racket

piece

500

20%

 

25020200

--Badminton racket

piece

300

20%

 

25029900

--Other sports gear

piece

To be determined separately

20%

 

25030000

-Multi-functional Bodybuilding Equipment

 

 

 

 

25030100

--Treadmill

piece

2000

20%

 

25030200

--Exercise bike

piece

1000

20%

 

25030300

--Integrated training device

piece

3000

20%

 

25039900

--Other multi-functional bodybuilding equipment

piece

To be determined separately

20%

 

25040000

-Fishing Gear

piece

To be determined separately

20%

 

25990000

-Other Sports Gear

piece

To be determined separately

20%

 

26000000

Bicycle

 

 

 

 

26010000

-Bicycle

piece

500

20%

 

26020000

-Tricycle

piece

500

20%

 

26030000

-Baby carriage

piece

200

20%

 

26090000

-Bicycle Parts and Accessories

piece

To be determined separately

20%

 

27000000

Other Goods

piece

To be determined separately

20%

      

 

Note:

Liquor under the category of tax no. 02000000 and with more than 750ml per bottle will be levied a tax on every 750ml according to the tax rate for one bottle. The rest that is less than 750ml will be exempted from the tax.