Baggage and Postal Tax

Baggage and Postal Tax is an import tax levied by Chinese customs on luggage and personal postal items brought in by inbound passengers. It is a combined tax that merges customs duty, value-added tax, and consumption tax. Use cases include: personal overseas online shopping, purchasing agents, cross-border direct mail, and passengers carrying items exceeding reasonable personal use quantities upon entry. Precautions: The Baggage and Postal Tax rate is divided into different tiers based on item categories (e.g., 13%, 20%, 50%), and there is a tax exemption threshold (usually exempt for amounts below 50 RMB). Unlike general trade import taxes, the Baggage and Postal Tax targets non-trade items and does not require customs declaration documents such as contracts or invoices, but it must comply with the principle of reasonable personal use quantities. Difference from cross-border e-commerce comprehensive tax: The Baggage and Postal Tax applies to personal items, while the cross-border e-commerce comprehensive tax applies to goods traded through cross-border e-commerce platforms, with different tax rates and exemption thresholds. Foreign trade practitioners should note that if items exceed the scope of personal use, they may be required to be declared as general trade, leading to increased costs.