| Notice by the Customs Tariff Commission of the State Council of Issues Concerning Adjusting the Import Duties on Personal Imports | | 国务院关税税则委员会关于调整进境物品进口税有关问题的通知 |
| (No. 49 [2018] of the Customs Tariff Commission of the State Council) | | （税委会〔2018〕49号） |
| General Administration of Customs: | | 海关总署： |
| With the approval of the State Council, the Customs Tariff Commission of the State Council has decided to adjust the dutiable items and rates of duty for personal imports. You are hereby notified of the relevant matters as follows: | | 经国务院批准，国务院关税税则委员会决定对进境物品进口税税目税率进行调整。现将有关事项通知如下： |
I. Drugs shall be included in Heading 1 for import duties on personal imports with the applicable rate of duty of 15%, among which the imported anti-cancer drugs with the import VAT collected at the reduced rate of 3% as specified by the state shall be subject to duties at the rate for goods.
．．．．．． | | 一、将药品列入进境物品进口税税目1，适用15%的税率。其中对按国家规定减按3%征收进口环节增值税的进口抗癌药品，按货物税率征税。
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