雪茄课丨关税法明起实施 雪茄进口重大调整

《中华人民共和国关税法》（“《关税法》”）将于2024年12月1日起实施。同时，与《关税法》相配套的一系列制度也被相应修改。根据新规，个人可免税携带雪茄入境的支数由50/100支被调整至10/20支，邮寄入境限额提高至2000元，走私雪茄计核价格及税率调整为以发现之日为准。此外，一旦雪茄被认定为货物，一般将按照120.7%的综合税率计算税额。雪茄消费者在购买雪茄时应该注意并遵守新的监管规定及相关法律责任。

1. 个人携带雪茄入境从50/100支调整为10/20支

在2024年12月1日前，根据原有规定，往返港澳地区的旅客可免税携带香烟200支、或雪茄50支；其他旅客可免税携带香烟400支、或雪茄100支。

2024年12月1日后,自香港特别行政区、澳门特别行政区进境的旅客，可以携带香烟200支，或者雪茄10支，或者烟丝250克；其他进境旅客可以携带香烟400支，或者雪茄20支，或者烟丝500克。经常出入境人员（十五日内进境超过一次的人员）一次最多可以携带香烟40支，或者雪茄2支，或者烟丝40克。

2. 邮寄雪茄入境限值从1000元提高至2000元

在2024年12月1日前，个人寄自或寄往港、澳、台地区的物品，每次限值为800元人民币；寄自或寄往其它国家和地区的物品，每次限值为1000元人民币。邮包内仅有一件物品且不可分割的，确属个人自用的，可以按照个人物品规定办理通关手续。

2024年12月1日起实施的《进境物品关税、增值税、消费税征收办法》对原规定进行了部分修改，提高了邮递物品的限值，明确对于总值2000元人民币以内的寄递物品，或者总值超过2000元人民币的不可分割单件寄递物品，经海关审核确属个人合理自用的，按照简易征收办法合并征收关税、增值税、消费税。雪茄等烟草制品的综合税率为50%，与原来的规定保持一致。

另外，《关于发布进境物品分类原则和计税价格确定原则有关事项的公告》明确了新的物品计税价格方式，依次以实际购买价格、《计税价格表》、其他合理方法，确定进境物品的计税价格。《计税价格表》中，雪茄的计税价格为50元一支。

3. 调整货物计税方式，一般贸易进口雪茄通常综合税率为120.7%

《关税法》对货物的计税价格方式等也进行了调整，包括调整税率和汇率的适用日期，以及采用当日人民币汇率中间价计算汇率。根据目前的《中华人民共和国进出口税则》及相关规定，雪茄按照一般贸易进口的最惠国关税税率25%，增值税税率13%，消费税税率36%，综合税率为120.7%；适用普通关税税率（180%）时，综合税率为362.9%，目前我国主要的雪茄进口国均适用最惠国税率。

但是需要注意的是，根据《关税法》第五条的规定，个人合理自用的进境物品，按照简易征收办法征收关税；超过个人合理自用数量的进境物品，按照进口货物征收关税。因此，即便消费者是通过个人携带或邮寄进境方式购买境外雪茄，但如果存在对外销售等非自用目的，或者超过海关认定的个人合理自用数量，雪茄也会被认定为货物，并按照货物的计税方式计算偷逃税额。

4. 走私雪茄计核涉案价格及税率以发现之日为准

《中华人民共和国海关计核涉嫌走私的货物、物品偷逃税款办法》（“《计核办法》”）第八条规定纳入计税价格的运输费、保险费需要实际发生且要有证据证明。第十条明确区分运输、携带和邮寄等方式走私的货物和物品的计税价格和税率，即货物按照《计核办法》第八条计货物税率适用相关的规定确定，物品的计税价格和税率按照进境物品关税简易征收办法以及其他相关规定确定。第十三条规定走私行为发生之日不能确定的，由“以受案之日计算”改为“以发现该行为之日为准”。

1. 行政法律责任

《海关法》第八十五条规定，个人携带、邮寄超过合理数量的自用物品进出境，未依法向海关申报的，责令补缴关税，可以处以罚款。《关税法》第六十四条规定，如果纳税人欠缴应纳税款，采取转移或者藏匿财产等手段，妨碍海关依法追征欠缴的税款的，除由海关追征欠缴的税款、滞纳金外，处欠缴税款百分之五十以上五倍以下的罚款。《海关行政处罚实施条例》规定，如果没有走私故意的，将按照“申报不实影响国家税款征收的”情况进行行政处罚，将处漏缴税款30%以上2倍以下罚款。如果存在走私故意，但未达到刑事犯罪起刑点（个人偷逃税款10万元，单位20万元），按照走私行为进行行政处罚，将处没收走私货物、物品及违法所得，可以并处偷逃应纳税款3倍以下罚款。

2. 刑事法律责任

根据《海关法》和《刑法》第一百五十三条的规定，如果行为人存在走私故意，逃避海关监管，偷逃海关税款且达到刑事犯罪起刑点，将构成走私普通货物、物品罪，行为人将承担相应刑事责任。

Tariff Law of the People's Republic of China ('Tariff Law') will come into effect on December 1, 2024. Concurrently, a series of regulation that related to the Tariff Law has been changed. Under the new regulations, the number of cigars an individual may bring into the country duty-free has been adjusted from 50/100 to 10/20. The limit for mailing cigars into the country has been increased to 2000 CNY, and the smuggled cigars are assessed at the price and tax rate as of the date of discovery. In addition, once cigars are recognized as goods, the tariff will generally be calculated at a combined rate of 120.7%. Cigar consumers should be aware of and comply with the new regulatory requirements and related legal responsibilities when purchasing cigars.

I. Adjustment of the regulation of cigar imports

1. The maximum quantity of cigars allowed to be brought in by individual changes from 50/100 to 10/20 per person

Before December 1, 2024, under the old regulations, passengers traveling to and from Hong Kong and Macao were allowed to carry 200 cigarettes or 50 cigars duty-free; other passengers were allowed to carry 400 cigarettes or 100 cigars duty-free.

After December 1, 2024, passengers traveling from the Hong Kong and the Macao can bring 200 cigarettes, or 10 cigars, or 250 grams of tobacco; other passengers entering the country can bring 400 cigarettes, or 20 cigars, or 500 grams of tobacco. Frequent travelers (those who enter the country more than once within 15 days) can carry a maximum of 40 cigarettes, or 2 cigars, or 40 grams of tobacco each time.

2. The limit for mailing cigars into the country has been increased from 1,000 CNY to 2,000 CNY

Before December 1, 2024, the value of items sent by individuals from or to Hong Kong, Macao and Taiwan was limited to 800 CNY each time; the value of items sent from or to other countries and regions was limited to 1000 CNY each time. If there is only one item in the parcel and it is inseparable, and if it is really for personal use, it can be managed as an item.

The Measures for the Collection of Customs Duty, Value-added Tax and Consumption Tax on Imported Items, which will come into effect on December 1, 2024, partially revises the old provisions, increases the limit value of postal items, which means the value of items sent by individuals from or to Hong Kong, Macao and Taiwan will be limited to 2000 CNY each time The combined tax rate for cigars and other tobacco products is 50%, which is consistent with the original provision.

In addition, the Announcement on Matters Relating to the Principles of Classification and Determination of Dutiable Value of Imported Items specifies a new method of determining the dutiable value of items, which is based on the actual purchase price, the List of Dutiable Value, and other reasonable methods, in that order, to determine the dutiable price of imported items. The dutiable value of a cigar in the List of Dutiable Value is 50 CNY per cigar.

3. The usual combined duty rate of cigars imported through general trade is 120.7%.

The Tariff Law has also made adjustments to the dates on which duty rates and exchange rates are applied and the use of the central parity of the RMB exchange rate on the date determined in accordance with the provisions of the GACC.  According to the current Import and Export Tariff Rules of the People's Republic of China and other regulations, under general trade, the MFN tariff rate of cigar is 25%, the VAT rate is 13%, the consumption tax rate is 36%, resulting in a combined tax rate of 120.7%; when applied to the general tariff rate (180%), the combined tax rate is 362.9%.

It should be noted, however, that according to Article 5 of the Tariff Law, imported items for reasonable personal use are subject to customs duties in accordance with the simplified collection method; imported items in excess of the quantity for reasonable personal use are subject to customs duties in accordance with imported goods. Therefore, even if a consumer purchases cigars from abroad, if it is not for personal use, or if the quantity exceeds the amount determined by Customs to be for reasonable personal use, the cigars will be recognized as goods and the amount of tax evaded will be calculated in accordance with the taxing method for goods. 

4. Smuggled cigars are assessed at the price and tax rate as of the date of discovery.

According to Article 8 of the Measures of the Customs of the People's Republic of China for Calculating and Verifying Tax Evasion on Suspected Smuggled Goods and Items ("Measures"), the transportation costs and insurance costs need to actually occur and to be proved by evidence. Article 10 makes a clear distinction between the taxable price and tax rate of goods and items. Article 13 provides that if the date of the smuggling cannot be determined, 'the date of discovery' shall be used to calculate the price.

II. Legal liability for violation of customs requirements

1. Administrative liability

Article 85 of the Customs Law stipulates that any individual who carries or sends by mail for personal use into or out of Chinese territory in a quantity exceeding the reasonable limit and who fails to declare them to Customs in accordance with law shall be ordered to pay supplementation levies in respect of the duties payable and a fine may be imposed. Article 64 of the Tariff Law stipulates that With regard to any withholding agent who fails to withhold or collect the amount of tariffs which should have been withheld or collected, the Customs will recover the said amount of tariffs from the tariff payer, and give the withholding agent a fine of not less than 50% but not more than three times the amount of tariffs which should have been withheld or collected. The Regulations on the Implementation of Customs Administrative Penalties stipulate that, if there is no intent to smuggle, a fine of more than 30 per cent and less than two times of the amount of tax omitted will be imposed. If there is intent to smuggle, but the threshold for a criminal offence has not been reached (100,000 CNY for individual tax evasion and 200,000 CNY for a unit), administrative penalties will be imposed in accordance with the act of smuggling, with the confiscation of smuggled goods and items and the illegal proceeds, and the imposition of a fine of up to three times the amount of tax evaded.

2. Criminal liability

According to the provisions of the Customs Law and Article 153 of the Criminal Law, if the perpetrator has the intention to smuggle, evades customs duties, it may constitute the crime of smuggling, and the perpetrator will bear the corresponding criminal responsibility.

*本文对任何提及“香港”的表述应解释为“中华人民共和国香港特别行政区”；对任何提及“澳门”的表述应解释为“中华人民共和国澳门特别行政区”。

转载声明：好文共赏，如需转载，请直接在公众号后台或下方留言区留言获取授权。