常见业务问题问答

1、常见业务问题问答1、请问从美国进口一批威士忌酒，征收多少税？Excuse me , we want to import a group of Wiski wine from US, how much duties we should pay?您好！进口威士忌酒，关税税率为：最惠国税率10%(或普通税率 180%)、进口环节增值税税率为 17%、进口环节消费税税率：从价税税率25%、从量税税率 1 元/ 公斤。Hello ,import Wiski, the customs duty rate is: The most-favored-nation tax rate is 10%(or ordi

2、nary tax rate 180%), the value added tax rate is 17%, the consume tax rate is : Ad valorem duty tax rate 25%, specific duty tax rate 1 Yuan/kilogram.2、我公司进口英国产的改性淀粉。请问适用最惠国税率还是普通税率？Our company willimport amylum made in UK. Is it dutiableunder the most - favored-nation rates or the ordinary tax rate?

3、 您好！进口原产地为英国的改性淀粉适用最惠国税率征收关税。Hello! amylum origi nates from UK is dutiable un der the most-faored n atio nrate.3、我们想从澳大利出口坚果到中国，请问税率是多少，非常感谢。We want to export the nut from Australia to China , how about the tax rate,thnks so much.您好！坚果的税号是 08029049, 关税税率为 24%，增值税税率为 13%。Hello. the customs code of nu

4、t is :08029049,customs duty rate is 24%, value added rate is 13%.4、我准备乘飞机到中国参加交易会，听说旅客进境时都需要向海关申报，是吗？I am going to go to China and take part in the Trade Fair of Commodities by air. The inward passengers must declare to the Customs, needn' t they?从航空口岸进出境的旅客， 除按照规定享有免验和海关免于监管的人员以及随同成人旅行的 16 周岁以下

5、旅客以外，均应填写?中华人民共和国海关进境旅客行李物品申报单?或?中华人民共和国海关出境旅客行李物品申报单?，向海关如实申报。Except those who are exempted from Customs examination and supervision and those who travel with the adult and are under the age of 16 with relevant regulations, passengers must declare to Customs truthfully, and complete China Customs B

6、aggage Declaration Form for Incoming and Outgoing Passengers5、我准备参加第 100 届交易会，随身携带一些货样和广告品，请问进境时需要办理什么手 续？ I amgoing to join the 100th Trade Fair, with some advertising items and trade samples.What kind of procedure should I go through when I enter the customs territory? 携带进出口的货样和广告品， 不管是价购还是免费提供的，

7、均应向海关申报。 并由有权 经营进出口业务的公司按规定办理进出口货物报关手续。Importing and exporting samples and advertising materials, regardless of free orselling ones, must be declared to the Customs, and cargo declaration procedures shall be transacted by qualified import and export agents as required.6、我准备在交易会上购置一些小商品出境，请问进境时可携带多少货

8、币现金进境？I am going to take some commodities outward that has been bought in the trade fair.My question is how much cash I can carry to enter the customs territory?旅客携带外币现钞入境时，超过等值5，000 美元的应当向海关书面申报，当天屡次往返及短期内屡次往返者除外 “当天屡次往返 是指一天内出境或入境超过一次的旅客； “短 期内屡次往返是指 15 天内出境或入境超过一次的旅客。 。同时旅客每人每次可携带 20， 000 元人民币进境。

9、Inward passengers carrying foreign currencies in excess of USD 5000 in cashare subject to written Customs declarations, except those going back and forthmany times in that veryday or in the short term. Passenger may carry RMB 20,000in cash per person every time when entering China Customs territory.

10、7、我是美籍华人，准备回国观光，请问进境时可携带多少瓶酒进境，需要缴税吗？每瓶酒需缴纳多少关税？I am an American with the native of China and decide to travel in China. How manybottles of wine can I carry when entering China Customs territory? Shall I pay theduties? And how much duties per bottle is?按我国海关现行规定，外籍旅客入境时可免税携带 12 度以上酒精饮料 2 瓶 1.5 升以 下，

11、超出规定免税限量仍属自用的，须经口岸海关核准，可征税放行。目前，酒精含量 12 度及以下的餐酒每瓶不超过750ml,每瓶完税价格100元人民币，税率50%需付关税人 民币50元；酒精含量12度以上的每瓶不超过750ml，每瓶完税价格 500元人民币，税率 50%，需付关税人民币250 元。According to the existing policies of the country, inward passengers can carry 2 bottles of alcoholic beverages containing 12 per cent alcohol upwards unde

12、r 1.5 liter). If articles exceed the limitation of the quantities but for personal use8、请问个人可以携带动物标本进出境吗? 具体应如何办理相关手续？5/ Excuse me , may I carry the animal specimen though the customs ? What kind of procedures I should have?个人携带动物标本如属一般的物种海关可以放行，如属国家规定禁止进出境的濒危物 种，海关凭国家濒危物种进出口管理办公室出具的允许进出口的证明文件放行。 具体

13、手续可 到口岸海关办理。If the animal speciman is like to be the general species ,customs will allowto pass. if like to be prohibitive, must have the certificate which is proved by the Nation Managerment Office . The details you can complete at at the customs port .9、请问旅客携带伴侣犬、猫进境，海关有何规定？What kind of regulation

14、s about the companion pet dog and cat? 根据现行规定，旅客携带宠物狗、猫进境，须持有输出国(或地区)官方兽医检疫机关 出具的检疫证书和狂犬病免疫证书向海关申报， 并由海关通知口岸动植物检疫机关对旅客所 携带的动物实施隔离检疫，情况正常的才可放行。According to the present regulation, the passenger carries the pet dog andcat,must declare the health certificate which from the output country(or area) .And

15、the Quarantine Office will isolatethe pet for quarantine ,if healthtobe normal only then may allow to release.10、我想将在中国购置的商品以快件的形式寄到美国去，如何办理手续？I want to mail the commodities purchased in China to Us by express consignment, how about the procedures?通过快件方式寄往国外的物品， 须由快件公司负责向海关申报， 你可委托在海关注册登 记的快件公司办理有关手

16、续。Mail the overseas goods, must declare to the customs by the express company.You may entrust in the customs registration express company to complete the related formalities.11、请问邮寄物品到国外是否有数量限制？需缴关税吗？ 按现行海关规定，寄往国外的个人物品每次邮包限值为 1000 元人民币，超出的予以退 运。邮寄物品出境无须缴纳关税。14th, asked mails the goods to overseas wh

17、ether has the quantity limit? Must give the customs duty? According to the present custom requirement, sends toward the overseas individual goods each time mail carrier's bag limiting value is 1,000 Yuan, superhigh draws back transports. Mails the goods to leave country does not need to pay the customs duty.12、我想从国外带一些宗教类的印刷品和音像制品进境，可以吗？有数量