For taxable consumer goods sub-contracted for processing, the tax shall be collected and paid by the sub-contractor upon delivery to the contractor. 委托加工的应税消费品，由受托方在向委托方交货时代收代缴税款。
Consumption Tax on taxable consumer goods brought or mailed into China by individuals shall be levied together with Customs Duty. 个人携带或者邮寄进境的应税消费品的消费税，连同关税一并计征。
