Customs Personal Quota Excess Handling and Inquiry Procedures

How to Handle and Query Exceeding the Customs Personal Quota

With the rapid development of cross-border e-commerce, more and more people choose to purchase overseas goods through online platforms. However, due to policy and regulatory needs, the state has set an annual limit for individual cross-border shopping. Each consumer is entitled to a fixed tax-free quota per year. If this quota is exceeded, corresponding taxes must be paid according to regulations. So, what should you do when your personal quota exceeds the limit? And how can you check your own quota usage?

According to Announcement No. 194 of 2018 by the General Administration of Customs of the People's Republic of China, starting from January 1, 2025, China will implement new tax policies for retail imports of cross-border e-commerce goods. The announcement clearly states that the annual transaction limit per individual is RMB 26,000, with a single transaction limit of RMB 5,000. Any amount exceeding these limits will be taxed under general trade rules, including customs duties, value-added tax, and consumption tax.

Assume you purchase an expensive imported product on a certain e-commerce platform, and the total price exceeds the annual or single transaction limit. At this point, you need to understand and comply with the relevant procedures. First, you should proactively contact the seller or customer service of the platform to confirm whether they can provide order splitting services. Some large e-commerce platforms allow buyers to split large orders into multiple smaller ones to avoid triggering quota restrictions. Of course, this requires prior communication with merchants and ensuring their cooperation in completing the operation.

In actual practice, there is another common situation where one unintentionally exceeds the quota limit. For example, consumers may forget that they have already purchased several items, leading to exceeding the annual limit when placing another order. In such cases, you can try applying to the customs for supplementary tax payment. The specific steps are as follows

1. Log in to the Internet + Customs Integrated Online Service Platform at https//online.customs.gov.cn/, register an account, and complete real-name authentication;

2. Enter the personal item management module and find relevant information records;

3. Fill out the declaration form according to the prompts, upload necessary supporting documents such as invoices and payment vouchers;

4. The system will automatically calculate the amount of tax payable, please pay it promptly;

5. After payment, wait for approval to pass.

It is worth noting that, apart from the above routine channels, there are some special circumstances where tax reductions can be applied for. For example, for high procurement needs caused by urgent medical needs for family members or situations involving donations of materials for public welfare activities, written applications can be submitted, and the relevant departments will handle them appropriately after verification.

Next, let us talk about how to query your own quota usage. Currently, there are mainly two ways available

One is to query through official channels. Users can directly visit the China Electronic Port website at http//www.chinaport.gov.cn/ for self-service queries. After logging in, enter the personal item clearance service page, input the ID number and phone number associated with the account, and you can view the current remaining available quota and historical consumption details. This method is simple and fast, suitable for most ordinary consumers.

The other is to use third-party tools to assist in querying. In recent years, many mobile applications specializing in cross-border shopping have emerged in the market. These apps often integrate real-time currency conversion, logistics tracking functions, and support one-click queries of quota status. However, when choosing such software, it is important to carefully distinguish between genuine and fake products to avoid leaking personal information and causing unnecessary trouble.

Finally, we remind everyone that regardless of which method you choose, you should remain vigilant and avoid blindly believing messages from unofficial sources. At the same time, it is recommended to regularly pay attention to the latest notices issued by official authorities to keep up with changes in policies. After all, enjoying the convenience brought by globalization in a reasonable and legal manner is the wisest choice!