Whether the ipad should be taxed by customs

This is a problem that is still not conclusive until now. The customs gave the reasons for the levy and were not polite, and the opponents were justified in overthrowing the one by one interpretation of the customs administration of China. EU experts are unequivocal, personal goods should not be taxed, including telephones, laptops, blank CDs and digital cameras China's customs is eyeing the ipad. China's current "one-size-fits-all" approach to Population Division and commodity valuation cannot clearly distinguish between "water passenger" and "International Herald Leader" Reporter Yu Shengnan from Beijing "Good people pass through to buy some thousands of yuan of things also want to tax, earn this small money why?" It is reasonable that we should write a letter to the government to ask. I think I should write at the very least. Foreign exchange so much, can put the foreign exchange spent, and reduce the pressure of the renminbi, is not good?　　November 30, Lenovo Group chairman of the Board of directors of the unnamed "shelling" to make a slightly quieter "customs ipad tax" turmoil again become the focus of public opinion. In August this year, the General administration of Customs of China promulgated the 54th Bulletin of 2010 ("Order 54th"), in accordance with the Order No. 54th, the entry passengers carrying more than 5000 yuan of personal belongings, by the customs audit is for their own use, the customs for the excess of personal use of imported goods tax, indivisible single items, Full taxation.　　And television, cameras, microcomputers and other 20 kinds of goods do not have duty-free, full tax. It is understood that, after the implementation of order 54th, the Customs and Excise Department stepped up the inspection, at the Shenzhen Lo Wu checkpoint also sent a large number of customs officers out of the inspection.　　The most important of the customs inspection is the electronic products such as the ipad. Motives: For the prevention of smuggling "in Shenzhen Luohu port, carrying more than 2 electronic products will be the focus of attention."　　A customs official told the media.　　The "focus of attention" of the customs drew a storm. "For friends from the United States brought back the ipad is 1000 yuan, from the domestic to take out the ipad forgot to declare and was received 1000 yuan!" Chen Chunrong, a New York University student, complained when he saw reporters. Also expressed dissatisfaction with the new customs regulations, "the purpose of the customs levy is to prevent smuggling, the use of personal goods is too unreasonable tax; and now China's economy is so developed, the 5000 yuan tax standards are too outrageous; my ipad has a marked use Mark, It is too impersonal to impose a levy on an indiscriminate account just because you forgot to declare it. "Chen Chunrong's experience is not a case, and his complaints and queries are not individual voices," he said.　　More and more such cases have brought customs to the forefront of public opinion and the new customs regulations have been questioned. As a matter of fact, number 54th is the new rule, but its provisions have existed for several years in the relevant customs regulations. Provisions such as the tax on personal belongings exceeding 5000 yuan have been introduced in 2005. Now, suddenly reiterated and clear, and increased law enforcement, the general administration of Customs gave the explanation is to combat "water passenger" (that is, those who haveThe organization specializes in some domestic purchasing sites, stores and other forms of store goods, and from the people who make money. "We have been tracking surveillance, found that in recent years, some organized smuggling gangs, in the name of personal belongings, the use of inbound and outbound passenger baggage and convenient customs clearance measures to evade customs supervision, tax evasion for the purpose of the day to carry various types of high-end consumer goods, High-tech products, daily necessities turnover, is a disguised form of import and export business transactions, for such smuggling violations, the Customs will resolutely be investigated and dealt with in accordance with the law.　　"Huang, director of the General Administration of Customs supervision, said.　　A set of data published by the Huanggang customs in Shenzhen in June could be a good footnote for the introduction of order 54th: since April, Shenzhen customs in Luohu, Huanggang, Futian and other ports have seized the illegal entry of the ipad nearly 500 cases, the seizure of more than 600 ipad tablet computer, including suspected smuggling accounted for 70%.　　According to the Hong Kong "Wen Wei Po" reported that in mid-October Shenzhen Lo Wu Port customs officers in more than "water passenger" on the discovery of a number of Apple's latest iphone 4 products, including a "water passenger" body densely bundled up to more than 70. According to customs sources, the most recent activity is the ipad and the iphone 4, such as domestic hot-selling electronic products "water passenger."　　It is also not difficult to explain why the customs are keeping an eye on the ipad when enforcing the 54th order. Consequences: Accidentally hit a 54th to the "water passenger" impact of the effect of no doubt.　　Some of the main domestic sales of purchasing products in the recent period of the transaction records are falling. A shopkeeper introduced, because can not go to Hong Kong replenishment, lack of sourcing, the last one months, his shop business is very light, turnover only 10% of the original. "The strike of number 54th was fatal to me.　　"he said.　　However, in the fight against "water passenger", the scope of "accidental injury" of number 54th is also very large.　　The owners of Hong Kong's shops are already worried about the impact, since the financial crisis has largely depended on the purchasing power of mainland tourists for the retail trade. And Beijing holiday travel agency related personnel, with the foreign Christmas "discount season" approaching, to Europe and the United States "shopping group" will be greatly affected.　　Because in addition to the individual "sweep the goods", this is "overseas purchasing" the good opportunity for the goods, so the customs every time the inspection will be exceptionally strict. "Because of the suspicion of ' overseas purchase ' on the ' accidental one ' approach affected the domestic tourism industry and foreign sales. The cost of going to America or Europe to ' sweep ' is much bigger than going to Hong Kong, and if you need to pay tax on your return, many people will feel ' lost ' because they can't get cheap. Because any one of the most expensive bags are almost 5000 of this standard, and although the U.S. ipad will be much cheaper than the domestic, and less than 5000 yuan, but still have to pay a fixed tax of 1000 yuan, calculated to save money.　　"Holiday travel agencies in Europe and the United States regional head Zhang Li said. On the Overseas student website, there are people who are planning a real airport "streaking" to protest. Stay in EnglandJulie, who will return home at the end of this year, said she would be involved if the plan was successful, because she couldn't think of any way to protect her supplies from being taxed. "My new beautiful box is almost 5000 yuan, inside is nothing but the possibility of being taxed." My own bag has been sold in the area, but there are a lot of things in the electronic products that I can't erase.　　"she said. One lawyer, Huang, who has been in export trade for many years, says the crux of the ipad's tax issue is that "China's current" one-size-fits-all approach to crowd demarcation and commodity valuation does not make a clear distinction between what is ' water passenger ' and which is individual consumer.　　"Question: International traffic?" Regarding the various questions which the customs levy raises, the Ministry of Commerce has also issued the letter to the Customs General Administration consultation.　　However, the results of the communication between two institutions, Ministry of Commerce spokesman Yao Jian, said "support the general administration of Customs to perform their duties according to law." Reporters intend to further interview the General administration of customs, as at press time, has not been answered.　　The Ministry of Commerce said that the public statement should prevail.　　In addition to whether the ipad should be taxed, according to what criteria, the tax exemption for 5000 yuan of personal items is too low is also the question of 54th.　　According to the customs, this standard is similar to that of the developed countries, and it is in line with international practice to provide duty-free limits for baggage items carried by entry passengers. However, some experts do not agree: "Our country or developing countries, from abroad to buy High-tech products, for the people, sometimes not only an affordable choice, or even the last resort."　　"Perhaps due to public pressure, China's general administration of Customs November 30 announced the implementation of the general administration of Customs on the amendment of some of the regulations," the border area residents through the mutual city trade imports of daily necessities, each person's value in RMB 8000 per day, exemption from import duties and import links tax.　　Should the two major controversies about the ipad levy be levied? General Administration of Customs: Huang, head of the General Customs Supervision Division, said that when entering the country, taxing the ipad for personal use would not violate WTO rules. The WTO rules are mainly for trade between countries and regions, involving goods. An ipad for personal use is an item, not a cargo.　　and the General Administration of Customs promulgated in August this year, the 2010 54th notice is aimed at personal belongings. Experts: should not levy Liaoning Acer law firm Customs Law and maritime Law Yi Yun and other experts believe that the WTO's relevant agreements clearly stipulates: whether goods or goods, both belong to the category of large products.　　Customs tax on personal belongings that are not part of the goods is in conflict with WTO regulations, and such conflicts may also be involved in international trade disputes.　　Should all be in accordance with the 5000 levy? General Administration of Customs: to enhance efficiency [page] Huang said: "The ipad since the listing price is changing, and according to the configuration, the price is also a certain difference, the customs will be classified as a notebookThe computer and applies the general 5000 yuan duty-paid price, mainly is for the convenience passenger, enhances the administrative efficiency and the passenger's customs clearance time limitation. "Expert: Keep up with the Times Yi Yun and other experts think that this is completely customs for their convenience to engage in the across." If it is really for passengers ' consideration, the customs should decide the corresponding tax according to the actual price of the passengers ' purchase.　　The ipad was just on the market as much as $ seven thousand or eight thousand, while overseas prices have fallen to three thousand or four thousand yuan. Yi Yun pointed out that "this provision is not synchronized with the development of the Times, because the statute is fixed, and the situation is changeable, the provisions of the norms should be changed to the actual situation is more consistent with the common sense." (Interviewing: newspaper reporter Yu Shengnan) EU experts: Personal products should not tax the development of High-tech to determine the product category has a lot of problems, so that the ipad should be taxed, is also a controversial international issue, "International Herald Leader" Liu XiaoYan from Brussels on the recent "Customs on the ipad tax" The core controversy of the storm, this reporter interviewed the Brussels think-tank European International Political and Economic Center (ECIPE) director Li-mu Shan stone (Hosuk lee-makiyama). He has been a senior advisor to the European Union on the WTO in 2009, and has served in the United Nations Economic Commission for Europe.　　His field of study includes trade and technology, WTO, intellectual property and trade in services.　　What exactly is the ipad?　　International Herald Leader: China has joined the WTO's information technology agreement, according to the agreement, for products such as the ipad, should also levy tariffs?　　Lee-Muye: New technological innovations incorporate many of the existing technologies into one product, so it is often necessary to evaluate these products according to tariff regulations and determine the categories of those products. Less than one months ago, countries such as the United States, Japan and China have submitted to the WTO that the EU's tax on commodities such as computer monitors and smart phones violates the WTO's information Technology Agreement, which the European Union claims are actually television sets and global positioning systems, which are outside the scope of the information Technology Agreement.　　But the European Union lost the lawsuit and finally did not appeal. But it is more difficult to define the ipad. Because the ipad mixes the capabilities of GPs, laptop, video and audio playback devices, there are a number of ipad models that even include the functionality of the phone. It is easy to think of a tablet as a laptop (the so-called "data-processing device weighing no more than 10 kg" as stipulated in the trade Law), but a laptop must have a keyboard and a tablet computer. It has no keyboard or can be used as a game machine, so it can be taxed.　　More complicated, other tablets, such as Samsung Galaxy and the current mobile phone, are just a bigger screen, saying that the tablet is not a mobile phone, and that it can be tax-free under the information Technology Agreement.ITA includes personal supplies Q: There is some controversy about China's WTO-related interpretations. China's General administration of Customs believes that the WTO rules for the country, the regional trade, involving goods, and the personal use of the ipad is not goods, so the entry can be levied when carrying. However, many experts believe that this interpretation is contrary to the original intent of the regulation.　　Do you think that the interpretation of the general customs of China is right?　　A: Indeed, tariffs and WTO provisions apply only to trade between "customs zones", but discriminatory tariffs and other protectionist tariffs (such as higher value-added tax on foreign goods) are also prohibited. According to the information Technology agreement, some household appliances (cameras, DVDs or televisions) are not included, which does not mean that the individual's own goods are not included automatically.　　The Information Technology agreement also contains many items for personal use, such as telephones, laptops, blank CDs and digital cameras.　　Q: If China's consumers believe that, according to WTO rules, his rights and interests have been hurt, how to defend rights? A: The customs of WTO members may initiate a dispute settlement mechanism with the WTO.　　Such a dispute resolution system usually takes many years, and by the end of the case, it is possible that the ipad is outdated. China is a responsible member of the WTO, and its compliance with the dispute settlement mechanism is better than that of many other developed countries.　　If China's private entities think that customs practices violate the rules, they can only solve the problem through the domestic legal system. Foreign customs how to collect taxes if only from the legal point of view, the Chinese customs in addition to higher tax rates, there is no special place. However, this reporter found in various countries, the real difference is that the inspectors focus on what and for exceeding the limit of the passenger's personal belongings of the attitude of "the author" "International Herald Leader" reporter Jiangyaping, Liu XiaoYan, Doujolin special writer Tao Short house from Sydney, Brussels, Toronto Australia: Rigorous search of flora and fauna　　Ignore luxury because of work needs, the reporter in the last 3 years to enter and exit the Australian customs more than 10 times, although the entry procedures than the departure of many trouble, but generally speaking, will be smoothly. When the plane landed in the Australian airport, the stewardess will send all passengers an entry card, which is required to fill in and declare the content, such as drugs and other contraband things such as animals and plants, seeds and other prohibited items. Drugs, food, tobacco and alcohol are all declared in the ranks. Contraband is naturally not accessible, food is also strict provisions, such as biscuits, sweets, tea and personal medicine, can be carried into the entry, but still need to declare. Wooden handicrafts, wood carving, including coloring and painting articles, can also be carried into the entry, but must also be declared.　　There are strict restrictions on the smoking and alcohol, smoke two, two bottles of wine, more will be confiscated. Australian Customs inspection of quarantine is relatively strict, the declared items are generally open to check. Non-carrying entry is prohibitedThings, such as meat products, fruits and seeds, if declared to be confiscated, if not declared to be detected, not only confiscated, but also fine, less than hundreds of Australian dollars, more than thousands of Australian dollars, no mercy.　　Once a friend to Australia, do not know the provisions here, English is not good, the result brought in a few sausages and forgot to declare, and finally fined hundreds of Australian dollars.　　Australian Customs has strict demands on things that endanger their species and ecological environment, but it has a indifferent attitude towards everyday luxuries and daily necessities. The customs stipulates that tourists who are over 18 years of age with items in their luggage with a total value of 900 Australian dollars may be exempted from duty, but in practice the customs cannot know the values of the items and there is no strict inspection.　　Reporters have many times with computers, cameras and photographic equipment and other valuables and help relatives and friends to buy jewelry cosmetics and other entry and exit, have not been the customs officers, and the entry card does not have these electronic products, and therefore can not fill in and declare.　　United States: The price to be filled by tourists is in the United States, all personal belongings are required to be declared if the traveller leaves the United States territory for a period not exceeding 48 hours, with a tax allowance of USD 200 and more than 48 hours for 400 USD (if the country is to be of North and Central America, 600 US dollars under bilateral agreement).　　The duty-free amount is the sum of the prices of the newly purchased goods from abroad, which is generally based on the price of the passengers ' own filling, but if the customs thinks there is doubt, the passenger can be required to provide the invoice verification. Some goods are duty-free, including products made in Canada, Mexico or the United States, more than 100 years of historical antiques, etc., which will not be included in the price list of carrying items.　　Some items, whether or not taxed, are not allowed to enter the country, such as weapons, contraband, manufactured goods from embargoed enemies, prescription drugs, etc.　　If the tax exemption is exceeded, the first 1000 dollars in excess of the portion will be subject to a 10% tariff, and a progressive tax should be paid if the excess is exceeded, in addition, special local taxes may be levied on certain products (such as tobacco and alcohol). The U.S. Customs port to the passenger personal belongings audited for sampling, the proportion is very high. The person who is being drawn will be asked to open a bag for inspection, in which the suspicious person will be taken to do "two times check".　　If there is no serious contraband (such as firearms, ammunition, drugs, smuggled artifacts, or pirated software) that is not involved in the carrying of suspected crimes, it is only repay on the spot to find out that the general contraband (such as prescription drugs) accidentally carried by the department is only confiscated.　　Canada: A close look at the Canadian customs regulations are very meticulous, for example, the time of departure of the Canadian territory is not more than 24 hours, the allowance is 0, 24-48 hours, the tax allowance is 50 Canadian dollars, 48 hours to 7 days, 400 Canadian dollars, 7 days, 700 Canadian dollars.　　The allowance is calculated on a personal basis, and even if the infant has the same allowance, it must be carried by himself. In excess of the tax exemption, tariffs and provincial sales tax will be levied (PSTAnd federal Labour tax (GST), in which tariffs vary according to different rates, the GST is 5.3%,pst, with a minimum of 0 (Albert Province), usually between 6%~8%.　　In recent years, some provinces have combined GST and PST into a unified sales tax HST, typically 12%. Canada confirms that the total value of personal belongings is the same as that in the United States, and repay only taxes that exceed some of the price.　　As in the United States, Canada does not levy tariffs on manufactured goods of the United States, Canadian and Mexican countries, but if all the new goods purchased by the individual are in excess of the tax exemption, then that would be the PST/GST or HST of the three countries. Canada is more lax in sampling than in the United States, in particular, the U.S.-Canada border crossings, many people often go to the United States to buy things, if the investigation will cause traffic jams, and to increase the number of employees, therefore, the regular travel to and from the United States, Canadian citizens often do not check or slightly check, more than the duty-free ceiling of the purchase As long as the amount is not large, generally found not to delve into. Because Canadians go to the United States to buy too many people, a few become normal, if the more than the gains.　　But once serious punishment is very strict, especially for those who carry antiques, watches, luxury goods and other high-value new purchases of tax evasion, once detected, not only according to the chapter repay, but also to the class with huge fines, the amount of fines is usually the total amount of escape 100%~110%.　　Belgium: The Belgian Ministry of Finance spokesman told reporters in an interview that Belgium's tariff allowances for travellers returning to Europe from third countries vary according to the mode of transport. For passengers who travel by air or train for no more than € 430, the limit is € 300 for those who use other means of transport.　　For persons under 15 years of age, the allowance is € 175. Regardless of any commodity, as long as more than the duty-free limit to pay duty.　　Belgian Customs also impose tariffs on electronic products, and if the trip comes back on the basis of 430 euros, € 300 and € 175, if normal imports, some products are exempt from tariffs, such as certain computer components. However, the Belgian customs are not strictly checked. Because the general luxury goods shops are in Europe, people do not buy in their own country or in neighboring countries, and rarely buy overseas. However, when it is found that the items carried by travellers are not declared without declaration, they are regarded as "illegal entry" and the penalties are very severe: fines for entry to the first violation of customs duties are subject to a fine of 10 times times the amount payable. For example, if a person carries a commodity that pays an import duty of 100 euros but does not declare it, he will be required to pay a fine of € 1100. If the second violation of the regulations, the amount of fines will be increased to 20 times times the amount due.