1. General trade

General trade refers to unilateral import or export trade by enterprises with import and export rights within The territory of China. Goods imported or exported in the general trade mode are generally traded goods.This way you pay a general trade tax.

Generally traded goods, there are pasted Chinese labels, can be traded in the market circulation.For example, imported beer and biscuits we buy in supermarkets and milk powder we buy in maternal and infant stores are labeled with Chinese labels.Because these goods are usually taxed, the price is relatively high.

2. Cross-border import

Cross-border e-commerce refers to an international business activity in which transaction subjects belonging to different customs enter into transactions, conduct payment and settlement through e-commerce platforms, and deliver goods and complete transactions through cross-border logistics.

There is no Chinese label for goods imported across the border, and it is explicitly stipulated that goods purchased by consumers are for personal use only and cannot be re-sold in the domestic market.The reselling of imported goods by cross-border e-commerce enterprises shall be supervised by the Market Supervision Administration.

3. Inbound Express for personal items

In addition to general trade, cross-border e-commerce mode, there is also a kind of personal goods into the express.For example, goods purchased on foreign C2C websites are sent by express mail to China.Or have relatives and friends abroad to help send express mail and so on.

This method is called Class B express, and it is subject to shipping tax.The new tax rates, which will take effect from November 1, 2018, are 15 percent, 25 percent and 50 percent for travel and mail (cancer drugs are levied at 3 percent). If the total tax amount of a single parcel is less than 50 yuan, the tax will not be levied.The total declared amount of a single parcel is less than 1000 yuan, and a single indivisible item can exceed 1000 yuan.