Category

Introduction

Regulatory code

Type

Goods suitable for customs clearance

Value

Customs Requirements

Tax Rate

SR Advantage Index

E-commerce direct mail

Suitable for cross-border trade e-commerce on domestic e-commerce platforms, but not suitable for overseas e-commerce platforms

9610

B2C e-commerce direct mail

All goods ordered from e-commerce platforms (except for goods prohibited or restricted by the state for import)

Transaction limit is ￥5,000, and the individual annual transaction limit is ￥26,000.

E-commerce platform, payment company, logistics company, three documents in one, customs filing

Tariff 0%, VAT 70%, consumption tax 70% (less than ￥5,000);

★★★★★

Class B

Express

Refers to personal items for personal use with the recipient or sender (natural person) in China (excluding luggage items transported separately by passengers).

/

C2C personal items

Food, beverages, clothing, shoes and hats, other textiles and their manufactured products, cosmetics, toiletries, over-the-counter medicines, kitchen and bathroom appliances and small electrical appliances, sanitary ware, hygienic appliances, sanitary ware, books, newspapers, periodicals and other kinds of printed materials (not pornographic/pornographic/anti-propagandistic), stationery, toys, games/festivals/sporting/entertainment items, all kinds of small commodities for personal use (within the scope of reasonable personal self-use)

Each small parcel declared amount of ￥1000 or less

Route registration, ID information, small shopping ticket (background), self-use affirmation, SMS confirmation

Postage tax: 13%, 20%, 50% , tax amount of $50 is not levied, no other taxes.

★★★★★

Class C

Express

Refers to goods valued at ￥5,000 and below, regulatory mode is   “Goods Sample Advertisement A”.

3010

B2B Commercial Express

Fabrics, clothing accessories, labels, clothing, other textiles and their finished products, shoes, animation peripherals (badges cannot be sent by express delivery for the time being), various spare parts samples, a small amount of tableware, various hardware accessories, and sports equipment. (Second-hand goods cannot be imported) (light luxury goods are not accepted).

Items not suitable for customs clearance: food, cosmetics, health products, medicines, liquids, second-hand goods, pornographic and reactionary propaganda books and brochures, animal and plant products, firearms and ammunition that are prohibited or restricted from import by the state, and controlled knives.

The value of each parcel cannot exceed￥5,000 (including shipping and insurance fees), and the number of items in each package cannot exceed 3.

Route registration, recipient is the company

Tariff: 5%~20%;
VAT: 13%, 9%, 6%;
Consumption tax: 13% (consumption tax is only levied on light luxury goods).

★★★★★

Class D

Express

Applicable to goods with a value of more than 5,000 yuan, which must be declared to the customs in the name of the enterprise and go through the corresponding procedures such as receipt and payment of foreign exchange and export tax refund.

0110

General trade

Goods that do not involve certificates can be cleared (commodity inspection, legal inspection and certificate). Goods that involve certificates can also be cleared if customers provide the certificates.

No cargo value restrictions

General trade import requirements

Tariff: 5%~20%;
VAT: 13%, 9%, 6%;
Consumption tax: 13%；

★★★★☆