The calculation of the post-remittance duty for cosmetics is based on two main aspects: the tariff rate and the cost of tax clearance. The calculation is as follows:
According to the relevant provisions, different types of import tariffs for cosmetics vary. For example, import tariffs on common skin and cosmetics are 1 per cent; on lip cosmetics, eye cosmetics and nail cosmetics 5 per cent; and on perfume and dew water 3 per cent. Thus, in calculating customs duties, it is necessary to determine the specific category of post-carrying cosmetics and their corresponding tax rates。
The full tax price is the price determined by customs after the import is valued in accordance with the relevant provisions, as a basis for calculating customs duties. In accordance with the relevant provisions of the regulations of the people's republic of china on imports and exports tariffs, the price of the tax may be determined on the basis of:
(a) the transaction price of the same goods sold to the people's republic of china at or about the same time
(b) the transaction price of similar goods sold to the people's republic of china at or about the same time
The goods are imported at the same time as, or about the same time, the imported goods, or the same or similar imported goods, are sold at the first stage of the sale to the unit price of the buyer's maximum sales volume, which is not specially related, subject to the deduction of the relevant costs
(a) the price calculated on the basis of the cost of the material used in the production of the goods and the cost of processing them, as well as the normal profits and general costs of selling them to the people's republic of china, or the same type of goods
Prices are assessed in a reasonable manner。
Once the tax price has been determined, the amount of customs duty payable can be calculated on the basis of the formula “tax amount = exempt price x customs rate”。
In the light of the above, the calculation of the customs duty for the sending of cosmetics to the country of origin is based on the determination of the type of cosmetics and the corresponding tax rates, the determination of the tax price and, finally, the calculation of the amount of customs duties due under the formula。
