Consumption tax rate of cross-border electronic commerce imported goods in Haikou Free Trade Zone

According to cross-border electronic commerce's retail import tax policy, the individual consumer's single transaction limit is RMB 5,000.

There are three main types of formal procurement of imported goods from cross-border e-commerce: direct mail, bonded goods and general trade. Among them, general trade goods have been cleared into the country. Although it is a cross-border commodity, it does not need to be cleared again, so the commodity details page does not need to display import tax related information.

For cross-border electronic commerce retail imported goods imported within the quota, the tariff rate is tentatively set at 0%, and the import value-added tax and consumption tax are levied at 70% of the statutory tax payable.