中国内地 — 关税、税费与低值免税（ZH-CN）

贸易术语： DAP — 收件人承担关税、增值税（VAT）及清关/代垫费。
运输： 自日本经 Japan Post (International ePacket Light / EMS，可追踪) 发货。通常 6–10 个工作日，高峰/海关 最长 2–3 周。

1) 邮政/快件个人物品 — 小额免税

• **应征税额≤50元（含）**的邮件，予以免税放行；分拆、商用不适用。

• 个人物品税按品类大致分为 13% / 20% / 50%（如食品药品13%、纺织电器20%、部分特定商品50%）；2019年已下调部分档次，具体以品目为准。 

2) 跨境电商零售进口（CBEC） — 限额与优惠

• 单笔上限 5,000 元，个人年度上限 26,000 元。 

• 正面清单商品且在限额内：关税0%，增值税/消费税按法定税率的70%计征；超限或非清单按一般贸易执行。 

3) 一般贸易进口

• 按 CIF 计征 关税（按HS）+ 增值税（通常13%或9%）+ 适用时消费税。 

5) 说明

• 海关可能要求身份证明/购买凭证；回复慢可能延误或退运。

• 网站价格不含税费及手续费用。退货请标注 “Returned Goods.”

China — Customs, duties & de minimis (EN)

Incoterm: DAP — the recipient pays import duty, VAT, and clearance/handling fees.
Carrier: From Japan via Japan Post (International ePacket Light / EMS, tracked). Typical 6–10 business days; allow up to 2–3 weeks during peaks.

1) Postal/express personal articles — low-value relief

• If the calculated import taxes are ≤ CNY 50, customs exempts the shipment from taxes; commercial use/splitting not eligible.

• Personal articles tax bands broadly 13% / 20% / 50% by category (e.g., food/medicine 13%, textiles/electrical 20%, certain items 50%) reflecting 2019 rate cuts; item-specific rates apply. 

2) CBEC retail import — limits and preferential rates

• Per-order cap CNY 5,000; annual cap CNY 26,000 per individual. 

• For positive-list goods within caps: 0% tariff, and VAT/consumption tax at 70% of the statutory rates. Above caps or non-listed goods revert to general import rules. 

3) General import

• Customs duty (HS) + VAT (generally 13% or 9% for some) + consumption tax where applicable, assessed on CIF.

4) Notes

• Customs/carriers may request ID or proof of purchase; slow replies can cause delays/returns.

• Store prices exclude taxes, duties, and carrier fees. Mark returns “Returned Goods.”