Update - Duty and Taxes of Wine Charged by the Chinese Custom


Although the Chinese Custom splitted the bulk wine category effective 2017 from the formerly packing larger than 2 liters into two sub-divided categories (see chart below, 220422 & 22042900), while the custom duties are still remained the same at 20% (all taxes are calculated based on CIF or C&F price).

* Also known as consumption tax

The editor believed this new division helps the Chinese Custom to count and tabulate a wine consuming pattern which reflects more precisely a niche segment in the wine business. While drinkers will need to pay more on consuming any packing sizes larger than 2 liters or in Magnum bottle.

Besides the traditional wine bottle categories – Magnum (1.5L), Double Magnum or Jéroboam (Burgundy, Champagne & Rhône) (3L), Jéroboam (Bordeaux) (4.5 to 5L), Impréial (6L) and Mathusalem (Burgundy, Champagne & Rhône) (6L) and Salmanazar (9L), there has now more new packing format bottles and packaging like Tetra Pak (in many volume sizes) and non-conventional large bottles (many are from the U.S.) to contain wines in the market.

Related article:

What are the Import Custom Duty and Other Taxes on Wine ?

#customduty #concisetax #consumptiontax #valueaddedtax #productcode

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