1. Cosmetics, cigarettes, wine, sprite[Sentencedict.com], and all soft drinks are considered as dutiable goods in China.

2. Learn about our Customs services, shipping dutiable goods, duties, taxes, commodities codes and get expert Customs clearance support from DHL Express.

3. With respect to those of which the sales price can't be determined after verification, the customs shall assess the dutiable value according to Articles 7 to 11 of these Measures.

4. Article 28 The costs, expenses, duties and taxes that are included into or excluded from the dutiable value according to the present Regulations shall be based on objective and quantifiable data.

5. Bonded WAREHOUSE What is a Customs Bonded warehouse? A Customs Bonded warehouse is a building or other secured area in which imported dutiable merchandise may be stored, manipulated, or undergo manufacturing operations without payment of duty for up to 5 years from the date of importation.