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Dutiable Values of Imported Goods

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Existing Tax Types in Mainland China

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

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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.