Dutiable Values of Imported Goods

Existing Tax Types in Mainland China

The People’s Republic of China - Table of Dutiable Values of Imported Goods

Tax No.		Product Name and Specification	Unit	Dutiable Value (RMB)	Tax Rate
01000000		Food, Beverages, Drugs
01010000		－Food
01010400		－－Ginseng	kg	2000	13%
01010700		－－Milk powder	kg	200	13%
01010800		－－Condiments	kg	200	13%
01019900		－－Other food	package, kg	To be determined separately	13%
01020000		－Beverages
01020100		－－Tea leaves	kg	200	13%
01020200		－－Coffee	kg	200	13%
01029900		－－Other beverages	kg	To be determined separately	13%
01030000		－Drugs
01030100		－－Anti-cancer drug	piece	To be determined separately	3%
01030200		－－Chinese medicinal wine	bottle	To be determined separately	13%
01030300		－－Orphan drug	piece	To be determined separately	3%
01039900		－－Other drugs	piece	To be determined separately	13%
02000000		Liquor
02010000		－Beer
02010100		――Below 12% ABV (12% not included)	bottle (not exceeding 750ml)	5	50%
02010200		――12%-22% ABV (22% not included)	bottle (not exceeding 750ml)	10	50%
02020000		－Wine
02020100		――Below 12% ABV (12% not included)	bottle (not exceeding 750ml)	100	50%
02020200		――12%-22% ABV (22% included)	bottle (not exceeding 750ml)	200	50%
02030000		－Sake
02030100		――Below 12% ABV (12% not included)	bottle (not exceeding 750ml)	30	50%
02030200		――12%-22% ABV (22% not included)	bottle (not exceeding 750ml)	50	50%
02030300		――22% ABV or above	bottle (not exceeding 750ml)	80	50%
02040000		－Brandy	Bottle (not exceeding 750ml)	500	50%
02050000		－Whisky	bottle (not exceeding 750ml)	300	50%
02060000		－Vodka	bottle (not exceeding 750ml)	100	50%
02070000		－Baijiu	bottle (not exceeding 750ml)	300	50%
02990000		－Other Liquor	bottle (not exceeding 750ml)	To be determined separately	50%
03000000		Tobacco
03010000		－Cigarette	stick	0.5	50%
03020000		－Cigar	stick	10	50%
03030000		－Cut Tobacco	g	0.5	50%
03990000		－Other Tobacco	g, stick	To be determined separately	50%
04000000		Textile and Related Products
04010000		－Garments
04010100		－－Outerwear	piece	300	20%
04010200		－－Trousers	pair	200	20%
04010300		－－Underwear	pair/piece	100	20%
04010400		－－Shirt/T-shirt	piece	200	20%
04019900		－－Other garments	piece	To be determined separately	20%
04020000		－Accessories
04020100		－－Hat	piece	100	20%
04020200		－－Silk scarf, kerchief, scarf	piece	100	20%
04020300		－－Necktie	piece	100	20%
04020400		－－Belt	piece	100	20%
04020500		－－Gloves	pair	100	20%
04029900		－－Other accessories	piece	To be determined separately	20%
04030000		－Household Textiles
04030100		－－Blanket, quilt, bedspread, sleeping bag	piece	400	20%
04030200		－－Pillow, bed sheet, towel blanket, quilt cover	piece	100	20%
04030300		－－Carpet	m²	200	20%
04030400		－－Curtain	kg	100	20%
04039900		－－Other household textiles	piece	To be determined separately	20%
04990000		－Other Textiles and Related Products	piece	To be determined separately	20%
05000000		Leather Garments and Accessories
05010000		－Leather Garments
05010100		－－Fur coat	piece	To be determined separately	20%
05010200		－－Leather coat	piece	2000	20%
05010300		－－Leather jacket	piece	1500	20%
05010400		－－Leather waistcoat	piece	1000	20%
05010500		－－Leather trousers	pair	1000	20%
05010600		－－Leather skirt	piece	1000	20%
05019900		－－Other leather garments	piece	To be determined separately	20%
05020000		－Leather Accessories
05020100		－－Leather hat	piece	200	20%
05020200		－－Leather belt	piece	100	20%
05020300		－－Leather gloves	pair	100	20%
05029900		－－Other leather accessories	piece	To be determined separately	20%
05990000		－Other Leatherware (Bags, Suitcases and Footwear Excluded)	piece	To be determined separately	20%
06000000		Bags, Suitcases and Footwear
06010000		－Bags, Suitcases
06010100		－－Suitcase	piece	500	20%
06010200		－－Shoulder bag, backpack, handbag	piece	To be determined separately	20%
06010300		－－Wallet, key case	piece	100	20%
06019900		－－Other bags and suitcases	piece	To be determined separately	20%
06020000		－Footwear
06020100		－－Leather shoes	pair	300	20%
06020200		－－Leather boots	pair	400	20%
06020300		－－Sports shoes	pair	200	20%
06029900		－－Other shoes and boots	pair	To be determined separately	20%
07000000		Watches, Clocks and Related Accessories
07010000		－Watches
07010100		－－Luxury watch (appraised value at RMB 10,000 or above)	piece	To be determined separately	50%
07010200		－－Other watches
07010210		－－－Quartz watch (electronic watch)	piece	200	20%
07010220		－－－Mechanical watch	piece	500	20%
07010290		－－－Other watches	piece	To be determined separately	20%
07020000		－Clocks
07020100		－－Bracket clock, wall clock, table clock	/	200	20%
07020200		－－Floor clock	/	600	20%
07029900		――Other clocks	/	To be determined separately	20%
07030000		－Watch and Clock Accessories	piece	To be determined separately	20%
08000000		Gold & Silver, Precious Jewellery and Gems
08010000		－Gold & Silver	piece	To be determined separately	13%
08020000		－Precious Jewellery and Gems
08020100		－－Diamond and diamond jewellery	piece	To be determined separately	20%
08020200		－－Precious jewellery and gems	piece	To be determined separately	50%
09000000		Cosmetics, Personal Care Products
09010000		－Cosmetics
09010100		－－Cosmetics with fragrance
09010110		－－－Perfume and Florida water
09010111		－－－－Perfume and Florida water	bottle	300	A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above
09010112		－－－－Perfume and Florida water	bottle	300	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09010200		－－Cosmetics for lips
09010210		－－－Lipstick, lip gloss
09010211		－－－－Lipstick, lip gloss	piece	150	A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above
09010212		－－－－Lipstick, lip gloss	piece	150	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09010220		－－－Lip liner
09010221		－－－－Lip liner	piece	100	A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above
09010222		－－－－Lip liner	piece	100	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09010290		－－－Other cosmetics for lips
09010291		－－－－Other cosmetics for lips	piece	To be determined separately	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)
09010299		－－－－Other cosmetics for lips	piece	To be determined separately	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)
09010300		－－Cosmetics for eyes
09010310		－－－Mascara (liquid or oil)
09010311		－－－－Mascara (liquid or oil)	piece	100	A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above
09010312		－－－－Mascara (liquid or oil)	piece	100	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09010320		－－－Eyeliner (liquid)
09010321		－－－－Eyeliner (liquid)	piece	100	A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above
09010322		－－－－Eyeliner (liquid)	piece	100	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09010330		－－－Eyebrow pencil (brow powder)
09010331		－－－－Eyebrow pencil (brow powder)	piece	100	A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above
09010332		－－－－Eyebrow pencil (brow powder)	piece	100	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09010340		－－－Eye shadow
09010341		－－－－Eye shadow	piece	100	A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above
09010342		－－－－Eye shadow	piece	100	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09010390		－－－Other cosmetics for eyes
09010391		－－－－Other cosmetics for eyes	piece	To be determined separately	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)
09010392		－－－－Other cosmetics for eyes	piece	To be determined separately	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)
09010400		－－Cosmetics for nails/toenails
09010410		－－－Nail/toenail polish remover
09010411		－－－－Nail/toenail polish remover	bottle	50	A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above
09010412		－－－－Nail/toenail polish remover	bottle	50	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09010420		－－－Nail/toenail polish
09010421		－－－－Nail/toenail polish	piece	20	A 50% tax rate for goods with a dutiable value of RMB 10/ml (or RMB 10/g) or above
09010422		－－－－Nail/toenail polish	piece	20	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09010490		－－－Other cosmetics for nails/toenails
09010491		－－－－Other cosmetics for nails/toenails	piece	To be determined separately	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)
09010492		－－－－Other cosmetics for nails/toenails	piece	To be determined separately	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)
09010500		－－Cosmetics in powder form
09010510		－－－Foundation and liquid foundation
09010511		－－－－Foundation and liquid foundation	piece, bottle	200	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/g
09010512		－－－－Foundation and liquid foundation	piece, bottle	200	A 20% tax rate for goods with a dutiable value less than RMB 10/g
09010520		－－－Compact powder
09010521		－－－－Compact powder	piece	150	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/g
09010522		－－－－Compact powder	piece	150	A 20% tax rate for goods with a dutiable value less than RMB 10/g
09010530		－－－Face powder
09010531		－－－－Face powder	piece	150	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/g
09010532		－－－－Face powder	piece	150	A 20% tax rate for goods with a dutiable value less than RMB 10/g
09010540		－－－Rouge (powder), blush (powder)
09010541		－－－－Rouge (powder), blush (powder)	piece	100	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/g
09010542		－－－－Rouge (powder), blush (powder)	piece	100	A 20% tax rate for goods with a dutiable value less than RMB 10/g
09010590		－－－Other cosmetics in powder form
09010591		－－－－Other cosmetics in powder form	piece	To be determined separately	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/g
09010592		－－－－Other cosmetics in powder form	piece	To be determined separately	A 20% tax rate for goods with a dutiable value less than RMB 10/g
09010600		－－Other beauty and cosmetic products
09010610		－－－Other beauty and cosmetic products	piece, set	To be determined separately	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)
09010620		－－－Other beauty and cosmetic products	piece, set	To be determined separately	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)
09020000		－Personal Care Products
09020100		－－Cleansing products
09020110		－－－Cleansing milk/cream	bottle	100	20%
09020120		－－－Makeup remover	bottle	150	20%
09020190		－－－Other cleansing products	piece, set	To be determined separately	20%
09020200		－－Skincare products
09020210		－－－Toner
09020211		－－－－Toner	bottle	150	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)
09020212		－－－－Toner	bottle	150	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09020220		－－－Eye cream
09020221		－－－－Eye cream	bottle	200	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)
09020222		－－－－Eye cream	bottle	200	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09020230		－－－Face cream and lotion
09020231		－－－－Face cream and lotion	can, bottle	200	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)
09020232		－－－－Face cream and lotion	can, bottle	200	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09020240		－－－Essence (serum)
09020241		－－－－Essence (serum)	piece, bottle	300	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)
09020242		－－－－Essence (serum)	piece, bottle	300	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09020250		－－－Sunblock (cream, lotion)
09020251		－－－－Sunblock (cream, lotion)	piece	150	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)
09020252		－－－－Sunblock (cream, lotion)	piece	150	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09020260		－－－Facial mask
09020261		－－－－Facial mask	sheet, bottle	20	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g) or 15yuam/piece (or RMB 15/sheet)
09020262		－－－－Facial mask	sheet, bottle	20	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)
09020270		－－－Lip balm
09020271		－－－－Lip balm	piece	20	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)
09020272		－－－－Lip balm	piece	20	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09020280		－－－Hand cream
09020281		－－－－Hand cream	piece, bottle	50	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g)
09020282		－－－－Hand cream	piece, bottle	50	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g)
09020290		－－－Other skincare products
09020291		－－－－Other skincare products	piece, set	To be determined separately	A 50% tax rate for goods with a dutiable value higher than or equal to RMB 10/ml (or RMB 10/g) or 15yuam/piece (or RMB 15/sheet)
09020292		－－－－Other skincare products	piece, set	To be determined separately	A 20% tax rate for goods with a dutiable value less than RMB 10/ml (or RMB 10/g) or RMB 15/piece (or RMB 15/sheet)
09020300		－－Hair care products
09020310		－－－Shampoo/conditioner	piece, bottle	30	20%
09020390		－－－Other hair care products	piece, set	To be determined separately	20%
09029900		－－Other cleansing and personal care products	piece, set	To be determined separately	20%
10000000		Household Medical, Healthcare and Beauty Devices
10010000		－Household Medical Devices
10010100		－－Glucometer	piece	500	20%
10010200		－－Glucose test strips	sheet	5	20%
10010300		－－Infrared ear thermometer	piece	200	20%
10010400		－－Household nebuliser	piece	2000	20%
10010500		－－Hemomanometer	piece	500	20%
10019900		－－Other household medical devices	piece	To be determined separately	20%
10020000		－Household Healthcare Devices
10020100		－－Massage bed	piece	10000	20%
10020200		－－Massage chair	piece	5000	20%
10029900		－－Other household healthcare devices	piece	To be determined separately	20%
10030000		－Household Beauty Devices
10030100		－－Facial steamer	piece	200	20%
10030200		－－Sprayer	piece	400	20%
10039900		－－Other household beauty devices	piece	To be determined separately	20%
11000000		Kitchen & Bathroom Fittings and Household Appliances
11010000		－Kitchen Fittings
11010100		－－Tableware/cutting tools	piece	20	20%
11010200		－－Kitchenware	piece	100	20%
11010300		－－Stove	piece	1000	20%
11010400		－－Water purifier (including filters)	piece	500	20%
11010500		－－Filters of water purifier	piece	200	20%
11011100		－－Electric rice cooker	piece	500	20%
11011200		－－Microwave oven	piece	600	20%
11011300		－－Induction cooktop	piece	800	20%
11011400		－－Kitchen ventilator	piece	1000	20%
11011500		－－Household dishwasher	piece	1500	20%
11011600		－－Electric juicer	piece	100	20%
11011700		－－Coffee machine	piece	4000	20%
11019900		－－Other kitchen fittings	piece	To be determined separately	20%
11020000		－Bathroom Fittings
11020100		－－Water heater	piece	1000	20%
11021120		－－Hair dryer	piece	200	20%
11021130		－－Electric shaver	piece	200	20%
11020400		－－Electric toothbrush	piece	200	20%
11029900		－－Other bathroom fittings	piece	To be determined separately	20%
11030000		－Household Appliances
11030100		－－Phone
11030110		－－－Telephone	piece	200	13%
11030120		－－－Portable mobile phone
11030121		－－－－Keyboard mobile phone	piece	1000	13%
11030122		－－－－Touch-screen mobile phone	piece	To be determined separately	13%
11030130		－－－Facsimile machine	piece	1000	13%
11030140		－－－Video telephone set	piece	1000	13%
11030150		－－－Telephone parts and accessories	piece	To be determined separately	13%
11030190		－－－Other telephones	piece	To be determined separately	13%
11031200		－－Electric fan	piece	400	20%
11031300		－－Electric iron	piece	200	20%
11031400		－－Electric heater	piece	400	20%
11031500		－－Humidifier/dehumidifier, humidifier dehumidifier combo	piece	1500	20%
11031600		－－Air purifier	piece	1000	20%
11031700		－－Vacuum cleaner	piece	500	20%
11031800		－－Floor waxing machine	piece	500	20%
11031900		－－Electric lawn mower	piece	2000	20%
11032000		－－Electric sewing machine, weaving machine	piece	2000	20%
11032100		－－Lighting	piece	To be determined separately	20%
11039900		－－Other household appliances
11039910		－－Other household IT appliances	piece	To be determined separately	13%
11039990		－－Other household appliances	piece	To be determined separately	20%
12000000		Furniture
12010000		－Solid Wood Furniture	piece	To be determined separately	13%
12020000		－Leather Furniture	piece	1000	13%
12030000		－Rattan and Bamboo Furniture	piece	600	13%
12990000		－Other Furniture	piece	To be determined separately	13%
13000000		Air Conditioners and Accessories
13010000		－Air Conditioners
13010100		－－1 HP or below	piece	2000	20%
13010200		－－1 HP – 2 HP (2 HP included)	piece	4000	20%
13010300		－－2 HP – 3 HP (3 HP included)	piece	6000	20%
13010400		－－Above 3 HP	piece	To be determined separately	20%
13020000		－Air Conditioner Parts and Accessories	piece	To be determined separately	20%
13990000		－Other Air Conditioners	piece	To be determined separately	20%
14000000		Refrigerators, Parts and Accessories
14010000		－Refrigerator, Freezers
14010100		－－100 litres or below	piece	1000	20%
14010200		－－101-200 litres	piece	2000	20%
14010300		－－201-250 litres	piece	3000	20%
14010400		－－251-300 litres	piece	5000	20%
14010500		－－301-400 litres	piece	10000	20%
14010600		－－401-500 litres	piece	15000	20%
14010700		－－501 litres or above	piece	To be determined separately	20%
14020000		－Wine Cabinets
14020100		－－12 bottles or below	piece	1000	20%
14020200		－－13-18 bottles	piece	2000	20%
14020300		－－19-45 bottles	piece	3000	20%
14020400		－－46-75 bottles	piece	4000	20%
14020500		－－76-120 bottles	piece	5000	20%
14020600		－－121 bottles or above	piece	To be determined separately	20%
14030000		－Refrigerator Parts and Accessories	piece	To be determined separately	20%
14990000		－Other Refrigerators	piece	To be determined separately	20%
15000000		Laundry Equipment, Parts and Accessories
15010000		－Washing Machines
15010100		－－Rotary drum washer	piece	1000	20%
15010200		－－Tumbling box washer	piece	3000	20%
15020000		－Clothes Dryers/Dryers	piece	2000	20%
15030000		－Laundry Equipment Parts and Accessories	piece	To be determined separately	20%
15990000		－Other Laundry Equipment	piece	To be determined separately	20%
16000000		Televisions and Accessories
16010000		－Televisions
16010100		－－22 inches or below	piece	1000	20%
16010200		－－23-32 inches	piece	2000	20%
16010300		－－33-39 inches	piece	4000	20%
16010400		－－40-42 inches	piece	6000	20%
16010500		－－43-45 inches	piece	8000	20%
16010600		－－46-49 inches	piece	10000	20%
16010700		－－50-54 inches	piece	20000	20%
16010800		－－55-59 inches	piece	30000	20%
16010900		－－60-64 inches	piece	35000	20%
16011000		－－65 inches or above	piece	To be determined separately	20%
16020000		－Television Parts and Accessories	piece	To be determined separately	20%
16990000		－Other Televisions	piece	To be determined separately	20%
17000000		Photographic (Filming) Equipment, Parts and Accessories
17010000		－Cameras
17010100		－－Digital camera
17010110		－－－Integrated digital camera	piece	2000	13%
17010120		－－－Digital camera with interchangeable lens
17010121		－－－－Body of interchangeable lens digital camera	piece	5000	13%
17010122		－－－－Lens for digital camera with interchangeable lens digital camera	piece	2000	20%
17010200		－－Camera (non-digital camera)
	17010210	－－－SLR film camera	piece	5000	20%
	17010220	－－－Instant Camera	piece	1000	20%
	17010290	－－－Other cameras	piece	To be determined separately	20%
	17020000	－Video Cameras
	17020100	―― Television camera	piece	To be determined separately	20%
	17020200	―― Video camcorder	piece	4000	13%
	17029900	――Other video cameras	piece	To be determined separately	20%
	17030000	－Other Photographic (Filming) Equipment
	17030100	―― Other photographic (filming) IT products	piece	To be determined separately	13%
	17030200	―― Other photographic (filming) equipment	piece	To be determined separately	20%
	17990000	－Photographic (Filming) Equipment Accessories
	17990100	－－Digital memory card
	17990110	－－－Storage capacity of 8G or below	piece	50	13%
	17990120	－－－Storage capacity of more than 8G	piece	200	13%
	17990200	－－Flashlight	piece	500	20%
	17990300	－－Stand	piece	300	20%
	17990400	－－Film	piece	20	20%
	17999900	－－Other photographic (filming) equipment accessories	piece	To be determined separately	20%
	18000000	Audio-visual Equipment and Accessories
	18010000	－Portable Audio-visual Equipment
	18010100	――Voice recorder	piece	200	20%
	18010200	――Tape recorder	piece	200	20%
	18010300	――Radio	piece	200	20%
	18010400	―― MP3 player (multi-media audio player)	piece	100	20%
	18010500	―― MP4 player (multi-media video player)	piece	500	20%
	18019900	―― Other portable audio-visual equipment	piece	To be determined separately	20%
	18020000	－Stereo Equipment
	18020100	――Record player (include portable CD player)	piece	500	20%
	18020200	――Film projector	piece	500	20%
	18020300	――Video recorder	piece	800	20%
	18020400	―― Laserdisc player (LD, VCD, DVD)	piece	500	20%
	18020500	―― (Separate) Control panel (amplifier, tuning, balancing)	piece	1000	20%
	18020600	――Sound box	piece	1000	20%
	18020700	――Portable integrated mixer, recorder and CD player	piece	1000	20%
	18029900	―― Other stereo equipment	piece	To be determined separately	20%
	18030000	－Audio-visual Equipment Parts and Accessories
	18030100	――Headset and earphone	pair	50	13%
	18030200	――Magnetic disc	reel	30	13%
	18030300	――Cassette / VCR tape
	18030310	―――Audio or image recording cassette tape	reel	50	20%
	18030320	―――Other tapes	reel	10	13%
	18030400	――Semiconductor media	piece	30	13%
	18030500	――Disc
	18030510	―――Recorded disc	piece	50	20%
	18030520	―――Other discs	piece	50	13%
	18030600	――Optical media	piece	To be determined separately	13%
	18039900	―― Other audio-visual equipment accessories	piece	To be determined separately	20%
	18990000	－Other Audio-visual Equipment
	18990100	―― Other audio-visual IT products	piece	To be determined separately	13%
	18990200	―― Other audio-visual equipment	piece	To be determined separately	20%
	19000000	Computers and Auxiliary Equipment
	19010000	－Computers
	19010100	－－Host of desktop personal computer	piece	2000	13%
	19010200	－－All-in-one personal computer	piece	3000	13%
	19010300	－－Notebook computer (include tablet, palmtop and netbook)
	19010310	－－－Notebook computer with a keyboard	piece	2000	13%
	19010320	－－－Notebook computer with a touchscreen	piece	To be determined separately	13%
	19010400	－－Computer accessories
	19010410	－－－Mainboard	piece	500	13%
	19010420	－－－Central Processing Unit (CPU)	piece	500	13%
	19010430	－－－Memory bank
	19010431	－－－－4G and below	piece	200	13%
	19010432	－－－－Above 4G	piece	300	13%
	19010440	－－－Computer cards	piece	300	13%
	19010490	－－－Other computer accessories	piece	To be determined separately	13%
	19019900	－－Other computers	piece	To be determined separately	13%
	19020000	－Computer Auxiliary Equipment
	19020100	－－Computer mouse	piece	50	13%
	19020200	－－Keyboard	piece	80	13%
	19020300	－－Sound box	piece	50	13%
	19020400	－－Monitor
	19020410	－－－LCD monitor
	19020411	－－－－19 inches or below	piece	800	13%
	19020412	－－－－Above 19 inches to 24 inches (24 inches included)	piece	1200	13%
	19020413	－－－－Above 24 inches	piece	To be determined separately	13%
	19020420	－－－CRT (Cathode Ray Tube) monitor
	19020421	－－－－17 inches or below	piece	300	13%
	19020422	－－－－Above 17 inches	piece	500	13%
	19020490	－－－Other monitors	piece	To be determined separately	13%
	19020500	－－Printer
	19020510	－－－Laser printer
	19020511	－－－－Monochrome laser printer	piece	1000	13%
	19020512	－－－－Colour laser painting	piece	3000	13%
	19020520	－－－Inkjet printer	piece	500	13%
	19020530	－－－Dot matrix Printer	piece	1000	13%
	19020540	－－－All-in-one printer
	19020541	－－－－All-in-one inkjet printer	piece	600	13%
	19020542	－－－－All-in-one laser printer	piece	1500	13%
	19020590	－－－Other printers	piece	To be determined separately	13%
	19020600	－－Scanner	piece	1000	13%
	19020700	－－Video projector	piece	5000	13%
	19020800	－－Drive
	19020810	－－－CD drive	piece	100	13%
	19020820	－－－DVD drive	piece	200	13%
	19020890	－－－Other drives	piece	To be determined separately	13%
	19020900	－－Storage unit
	19020910	－－－Hard disc/portable hard disc
	19020911	－－－－1T or below	piece	300	13%
	19020912	－－－－Above 1T to 2T (2T included)	piece	500	13%
	19020913	－－－－Above 2T	piece	To be determined separately	13%
	19020920	－－－USB drive	piece	50	13%
	19020990	－－－Other storage units	piece	To be determined separately	13%
	19029900	－－Other external computer auxiliary equipment	piece	To be determined separately	13%
	20000000	Books, Publications and Other Printed Matters	piece, set	To be determined separately	13%
	21000000	Educational Audios and Videos
	21010000	－Filmstrip	piece	10	13%
	21020000	－Audio Tape	reel	10	13%
	21030000	－Video Tapes	reel	50	13%
	21990000	－Other Educational Audios and Videos	piece	To be determined separately	13%
	22000000	Stationery, Toy, Games, Entertainment Products for Festival or Other Occasions
	22010000	－Stationery
	22010100	－－Electronic calculator	piece	200	13%
	22010200	－－Electronic dictionary/notebook	piece	300	13%
	22010300	－－E-book (paper book)	piece	800	13%
	22010400	－－Pen	piece	50	20%
	22019900	－－Other stationery	piece	To be determined separately	20%
	22020000	－Toy
	22020100	－－Wheeled toy
	22020110	－－－Scooter	/	100	13%
	22020190	－－－Other wheeled toys	/	To be determined separately	13%
	22020200	－－Doll	/	100	13%
	22020300	－－Scale model and similar model for entertainment	set	300	13%
	22020400	－－Educational toy	set	100	13%
	22020500	－－Toy musical instrument	piece	100	13%
	22029900	－－Other toys	piece	To be determined separately	13%
	22030000	－Game-related Products
	22030100	－－Game console
	22030110	－－－Portable game console	piece	1000	13%
	22030120	－－－Computer game console	piece	2000	13%
	22030130	－－－Other game consoles	piece	To be determined separately	13%
	22030190	－－－Game console parts and accessories
	22030191	－－－－Game disc and card	piece	60	13%
	22030192	－－－－Game console remote control and controller	piece	200	13%
	22030199	－－－－Other game console accessories	piece	To be determined separately	13%
	22030200	－－Board games or indoor game-related products
	22030210	－－－Card game products	set	50	13%
	22030220	－－－Board game products	set	50	13%
	22030290	－－－Other board game or indoor game-related products	piece, set	To be determined separately	13%
	22030900	－－Accessories for game-related products	piece	To be determined separately	13%
	22040000	－Entertainment Products for Festival or Other Occasions
	22040100	－－Festival items
	22040110	－－－Festival decorations	piece	30	13%
	22040120	－－－Traditional Christmas articles	piece	50	13%
	22040130	－－－Articles for costume party or other similar occasions	piece	20	13%
	22040190	－－－Other festival items	piece	To be determined separately	13%
	22040200	－－Magic tools and recreational items	piece	To be determined separately	13%
	22040900	－－Other entertainment products	piece	To be determined separately	13%
	23000000	Stamps, artworks, collection
	23010000	－Stamps
	23010100	－－Chinese stamp, souvenir sheet, souvenir cover	piece	To be determined separately	20%
	23010200	－－Stamp of Hong Kong, Macao, Taiwan and foreign countries	piece	5	20%
	23010300	－－Souvenir sheet and souvenir cover of Hong Kong, Macao, Taiwan and other countries	piece	10	20%
	23020000	－Artworks, Collection	piece	To be determined separately	20%
	24000000	Musical Instruments
	24010000	－Piano
	24010100	－－Grand piano	piece	90000	20%
	24010200	－－Upright piano	piece	15000	20%
	24010300	－－Digital piano	piece	5000	20%
	24019900	－－Other pianos	piece	To be determined separately	20%
	24020000	－Electronic Piano / Keyboard
	24020100	－－Less than 49 keys	piece	800	20%
	24020200	－－49 keys or more	piece	3000	20%
	24030000	－Saxophone	piece	10000	20%
	24040000	－Electric Guitar	piece	2000	20%
	24050000	－Digital Violin	piece	5000	20%
	24060000	－Flute, Piccolo	piece	5000	20%
	24070000	－Clarinet	piece	4000	20%
	24080000	－Oboe	piece	10000	20%
	24090000	－Guzheng / Koto	piece	2000	20%
	24990000	－Other Musical Instruments	piece	To be determined separately	20%
	25000000	Sports and Fishing Gear
	25010000	－Golf Ball and Equipment
	25010100	－－Golf club	piece	1000	50%
	25010200	－－Golf ball	piece	20	50%
	25019900	－－Other golf gear	piece	To be determined separately	50%
	25020000	－Sports Gear
	25020100	－－Tennis racket	piece	500	20%
	25020200	－－Badminton racket	piece	300	20%
	25029900	－－Other sports gear	piece	To be determined separately	20%
	25030000	－Multi-functional Bodybuilding Equipment
	25030100	－－Treadmill	piece	2000	20%
	25030200	－－Exercise bike	piece	1000	20%
	25030300	－－Integrated training device	piece	3000	20%
	25039900	－－Other multi-functional bodybuilding equipment	piece	To be determined separately	20%
	25040000	－Fishing Gear	piece	To be determined separately	20%
	25990000	－Other Sports Gear	piece	To be determined separately	20%
	26000000	Bicycle
	26010000	－Bicycle	piece	500	20%
	26020000	－Tricycle	piece	500	20%
	26030000	－Baby carriage	piece	200	20%
	26090000	－Bicycle Parts and Accessories	piece	To be determined separately	20%
	27000000	Other Goods	piece	To be determined separately	20%

Note:

Liquor under the category of tax no. 02000000 and with more than 750ml per bottle will be levied a tax on every 750ml according to the tax rate for one bottle. The rest that is less than 750ml will be exempted from the tax.