bottled wine vs wine in barrel -

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Author	Topic: bottled wine vs wine in barrel
Tracy	posted 26 October 2004 03:20 PM Are there different rates of consumption tax and VAT for bottled wine and wine in barrel pending bottling in PRC? Also, any difference in import duty in these two forms of wine packaging?
Moderator	posted 27 October 2004 11:29 AM There is no special duty rate of import of wine contained in barrel. However there are different duty rates of import of wines in containers holding 2 litres or less, and containers holding 2 litres or more. In the former category the duty rate is 14% whereas the latter is 20%. VAT and consumption tax are 17% and 10% respectively same for both wine packaging.

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