如果你生活在中国，并且时常出国，迟早会熟悉这样一条经验：不要在这里购买电子产品。
无论是iPhone还是笔记本电脑，在中国都会贵出很多，而且热门电子产品进入中国市场总要拖延很长时间。对于精明的旅客来说，最佳选择是从香港甚至美国带电子产品回中国。但这种做法已不再明智，中国海关对电子设备征收进口税越来越严苛。中国海关网站警告称，携带iPad的旅客必须支付1000元人民币（约合150美元）的进口税，而多种其他电子产品即使仅供个人使用，入境时也需缴税。
站在政府的立场，此举理所当然。手机、平板电脑和游戏机等电子产品的走私十分猖獗，许多此类设备的“灰色市场”，其规模甚至超过了正常分销渠道的销量。
征收进口税的法规并不是最近才有，但最近执法力度有所加强。多年来，中国海关一直规定，旅客携带数量有限的自用数码产品时可以免税（中国大陆居民携带物品价值上限为5000元人民币，非大陆居民上限为2000元人民币）。约20种产品，包括手机和电脑，不在免税之列。
这意味着从理论上讲，每一位入境旅客如果携带了智能手机，即使已经用了很久，也可能被要求缴纳进口税。
很长一段时间以来，这些法规都让人摸不到头脑，还为随意收税开启了方便之门。多年来，一直有回国的中国旅客抱怨称，自己的旧手表、甚至行李箱中的一听婴儿配方奶粉都被课以重税。
为了澄清情况，中国海关8月份重申了长期存在的法规。据《南华早报》(South China Morning Post)报道，某些入境口岸的官员似乎对iPhone和iPad产生了兴趣。
不过旅客们无须太过惊慌，执法仍然像往常一样随意。
上周末，一群居住在北京的朋友在饭局上透露，过去两个月里，除一人外，其他所有人都曾从香港携带iPhone 4入境，但谁都没有被勒令缴税。
如果这则轶事不够有说服力，还有另外一个例子：当被问及上述做法时，上海海关的一位官员矢口否认它的存在——至少在上海。
译者/王柯伦
http://www.ftchinese.com/story/001035180
If you live in China and regularly travel abroad, there is one rule you will be familiar with: Don’t buy your electronic gadgets here.
Everything from iPhones to notebook computers come with a hefty markup, and popular devices are introduced with long delays. For savvy travelers, the best option has always been to bring electronics from Hong Kong or even the US. But this is no longer a wise choice; China customs is becoming more diligent about enforcing an electronics import tax. The China Customs website warns that travelers carrying an iPad must pay a Rmb1000 (approx. US $150) in import tax, and a host of other electronics devices will also be taxed even if brought in for personal use.
This is a no brainer from the government’s standpoint. The smuggling of electronic gadgets like handsets, tablet computers and game consoles is so rampant that the ‘grey market’ for many of these devices already exceeds the amount sold through regular distribution channels.
But it the tax isn’t new, what’s new is the enforcement. Chinese customs regulations have stipulated that travelers can bring in very limited amounts of goods for their own use tax-free (things worth up to Rmb5000 for mainland China residents and up to just Rmb2000 for non-residents) for years. Some 20 kinds of products, including handsets and computers, are excluded from this exemption.
This means that theoretically every inbound traveler could be asked to pay import duty on his or her smartphone, even if it’s been in use for a long time.
These rules have long created confusion - and opened the door for random duty demands. For years, Chinese travelers returning home have complained that they were asked to pay hefty taxes on their old wristwatch or even on a tin of baby formula in their luggage.
To clarify things, China Customs reiterated the long-standing rules in August, and officials at some points of entry appear to have taken an interest in iPhones and iPads, according to the South China Morning Post.
But travelers shouldn’t get too panicky just yet. Enforcement is just as arbitrary as ever.
At a dinner last weekend, a group of Beijing-based friends revealed that all but one of them had brought back an iPhone 4 from Hong Kong over the past two months. None of them were forced to pay a tax.
In case this anecdote isn’t convincing enough, consider this: an official at Shanghai customs, when asked about the practice, just denies it exists - at least in Shanghai.
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