General Administration of Customs: for personal use tax does not violate WTO regulations ipad


Yesterday, the General Administration of Customs Supervision ipad concern for the recent tax question, once again responded that the tax on personal use of the ipad does not violate WTO rules.

General Administration of Customs said that in the time of entry, the WTO (WTO) rules are mainly aimed at national, regional trade, the goods involved. Items for personal use of the ipad is not cargo. Goods and Fujitsu LifeBook UH900 battery items are different, items have a "non-trade" feature. Notice No. 54 for the individual items.

In the tax rate, the current channel of imports of goods tariff whole computer has been reduced to zero. The Post article on-line notebook computers in the tax rate of 20%, which is approved under the State Council in 2006, "the importation of goods entering the country tax rate table" implemented. China's accession to WTO, signed the "Information Technology Agreement," applicable to trade in goods.

In the valuation, the "Customs Valuation Agreement" in the "scope" of a show, "The agreement applies to the normal commercial sense of the imported goods." Especially noteworthy is that the "non-commercial imports, including the entry of visitors and other postal articles or baggage," is listed in the "do not apply to this Dell RM791 battery Agreement," in several situations. At present, the individual items included laptop computers, including ipad the dutiable value, in line with international practice, the legal basis.