General Administration of Customs: it is a common practice for countries to levy taxes on goods exceeding limits

How to bring the ipad into the tax core prompted Chinese tourists to carry the value of thousands of yuan from overseas purchase of Apple ipad, to pay 1000 yuan of import duties, which aroused widespread concern in the community. Why should the customs impose import duties on personal items such as the ipad? How is the import tax rate determined?　　November 14, the reporter interviewed the General Administration of Customs Supervision Division Huang.　　Does taxation violate WTO rules? Computer products in accordance with the goods calculated 17% value-added tax, according to the goods are 20% import duty Huang said, according to the People's Republic of China Customs Law, China's inward and outward goods are mainly divided into two categories of goods, goods, and apply different management provisions, including tax rates, permits and so on.　　This is in line with international practice. The so-called goods, popularly speaking, is through the trade channel turnover, for processing, production, sales and other commodities.　　According to WTO regulations, it products to gradually reduce tariffs to zero, this is for the "goods".　　In fact, China has already implemented zero tariffs on computer products as early as 2005, and imports only need to pay a vat of 17%. And the goods are for personal use of goods.　　At present, China's customs to impose import duties on some items of the management system, and the World Customs Organization recommended practice, its legal basis is the "People's Republic of China customs Law", "the People's Republic of China Import and export customs regulations", "People's Republic of China value-added tax provisional regulations," and other related Huang stressed that the current Customs on the entry of individual taxable items based on the "People's Republic of China imported goods import tax rate table" (The State Council approved the implementation of 2006). According to this form, the import duty rate of the taxable goods brought by the entry passengers is the tax rate of three taxes in one, which includes the duties, value-added tax and excise tax.　　According to the rules, the ipad's import duty rate is 20%.　　Is 5000 yuan tax-free limit too low? China's residents to carry imported goods allowance and most countries in Europe and the United States quite a number of people think that the general administration of customs recently issued 54th notice, the residents of the individual carrying imported goods duty-free limit is determined to 5000 yuan, this regulation is too strict.　　In this respect, Huang said, it is a common practice for all countries to determine limits on the carrying of imported goods by residents and to levy taxes on goods exceeding the limit value. Huang introduced that the Chinese customs to the residents to carry imported goods to determine the limits, to exceed the limits of the tax on the practice is consistent, the general administration of Customs recently issued 54th Bulletin only reiterated the management system, not what new regulations.　　Over the years, this provision has received increasing attention as inbound and outbound travellers have been increasing. According to the introduction, from the world's practice to see, most countries determine the limit is comparable to our country, or even lower than our country-the current Australian entry of personal goods duty-free limit is 900 Australian dollars, the United Kingdom is 390 pounds, Germany is 430 euros, the United States to the entry of passengers personal belongings of the tax exemption limit is 800 USD, The duty-free limit for personal belongings of non-resident travellers is 100 dollars, HanThe duty-free limit for imported personal items is 400 dollars. Huang said: "At present, our country to the residents of the personal belongings of the duty-free limit of 5000 yuan, the non-resident passengers are intended to stay in the territory of personal belongings duty-free limit of 2000 yuan." Considering the difference of national economy development level, the limit value of personal goods and the limits of duty-free limit in the developed countries are basically equal. "Since the duty-free limit is $5000, why should the ipad worth less than $5000 be taxed?"　　According to Huang, 20 categories of products, including electronic products, do not enjoy tax exemptions, and the ipad is an electronic product.　　4000 yuan to buy the ipad, why the 5000 yuan tax? According to the duty-paid price list, the general duty-paying price applicable to the notebook computer is 5000 yuan. Some passengers reflected that the ipad they bought in Hong Kong was less than 4000 yuan, but the customs had to levy a tax of $5000 at the time of entry.　　Is this reasonable? Huang said that at present the General Customs administration of personal postal goods is based on the principle of convenience and simplification. Due to the location of the goods purchased, the time of purchase, the specific model of different, even if the same tax number of goods, the actual transaction price will also vary.　　Therefore, the customs duty-paid price is slightly higher or slightly lower than the actual price, is normal.　　Huang introduced, the customs implementation of the "People's Republic of China import goods tax price List" (referred to as "duty-paid Price list") in the price of various goods, mainly in the customs reference market similar commodity price range, and comprehensive consideration of the main types of goods carried by passengers after the determination. "At present, according to the duty-paid price list, the general duty-paid value of the notebook computer is 5000 yuan, which takes into account the price of some laptops is slightly above 5000 yuan, some laptops are slightly below the price of 5000 yuan."　　Huang said that the ipad, for example, since the listing price changes, and according to the configuration of different prices, there are certain differences, the customs will be classified as a notebook computer and applicable to the general value of 5000 yuan duty-paid, mainly for the convenience of passengers, improve administrative efficiency and customs clearance of passengers. "In the future, we will further accelerate the adjustment and frequency of the duty-paid price list."　　Huang said that the general administration of Customs would regularly adjust the prices of the common goods in the "duty-paid price list" to make them as close to the actual situation as possible. At present, the customs to carry out passengers carry out, and the entry of personal belongings is not taxed. Huang reminded that when passengers leave when carrying high value items, must fill in the Declaration form to the customs, to avoid trouble when returning home. He also explained that the limit value of the customs declaration is that the duty-free limit for imported personal items is not whether passengers can carry the value of the goods, and that items exceeding the duty-free limit can still be brought into the home after the tax is paid.