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What are the taxes for non-residents on personal-use articles purchased in a foreign country?
(01/15/2003)

Within 3 months after the approval of settlement in China, non-residents of Chinese nationality who have secured approval for settlement in China shall apply to the appropriate Customs Office of the settled region for one time for those personal-use articles and vehicles which were owned and used by the non-resident in a foreign country. He must use the Certificate of Settlement issued by the appropriate department of the People's Republic of China. Upon approval of the customs office, the above articles in reasonable quantity may be brought into the territory free from tax, except those taxable articles according to appropriate regulations (The scope of taxable articles includes: televisions, video cameras, video recorders, magnetic recording reproducers, hi-fi equipment, air conditioners, refrigerators, electrical freezers, washing machines, cameras, facsimile machines, typewriters and word processors, microcomputers and all related peripheral equipment, telephones, furniture, lamps, drinks (including beverages and alcoholic drinks),cars, motorbikes). The articles with a taxable price above RMB 1,000 Yuan and up to and including RMB 5,000 Yuan are restricted to one piece for each type. One car and motorbike for personal-use are allowed to be brought into the territory. The Customs Office will tax in accordance with the relevant regulations.