跨境电商零售进口商品如何征收税款（海关答疑）

Core Points - The article discusses the tax policies related to cross-border e-commerce retail imports in China, particularly focusing on health and cosmetic products [1][2][3][4]. Group 1: Shopping Limits - The single transaction limit for cross-border e-commerce retail imports is set at 5,000 RMB, while the annual limit for individuals is 26,000 RMB [1][2]. Group 2: Tax Policies - For imports within the limit, the customs duty rate is temporarily set at 0%, while the value-added tax (VAT) and consumption tax are levied at 70% of the statutory taxable amount [2]. - If the taxable price exceeds the single transaction limit but is below the annual limit, and only one item is included in the order, it can still be imported through cross-border e-commerce channels, subject to full customs duty and taxes [2]. Group 3: Special Products - High-end cosmetics and skincare products with a taxable price exceeding 10 RMB per milliliter (or gram) or 15 RMB per piece (or sheet) incur an additional 15% consumption tax [3]. - An example illustrates that if a consumer purchases a skincare product priced at 425 RMB for 20 grams, the additional consumption tax and VAT calculations are provided [3]. Group 4: Other Considerations - There are specific import limits for sugar products (2 kg per person per year) and rice products (20 kg per person per year) that consumers should be aware of [4].