Legal analysis: the annual transaction limit is 26,000 yuan per person per year; The single transaction limit is 5,000 yuan, the individual single transaction limit is 5,000 yuan, and the individual annual transaction limit is 26,000 yuan. According to the e-commerce import tax policy. The tariff rate of cross-border electronic commerce retail imports within the quota is tentatively set at 0%; Import value-added tax and consumption tax are levied at 70% of the statutory tax payable. The calculation rules are as follows: tax = purchase unit price x number of pieces x comprehensive tax rate of cross-border e-commerce; Comprehensive tax rate of cross-border e-commerce = [(consumption tax rate+value-added tax rate) /( 1- consumption tax rate) ]×70% At the same time, it is clear that the duty-paid price exceeds the limit of a single transaction but is lower than the annual transaction limit, and only a single commodity is placed under the order, which can be imported from the retail channel of cross-border e-commerce. The full amount of customs duties, import value-added tax and consumption tax is levied according to the goods tax rate, and the transaction amount is included in the total annual transaction amount.

Legal basis: Notice on Improving cross-border electronic commerce's Retail Import Tax Policy. 1. Increase the single transaction limit of cross-border electronic commerce retail imports from 2,000 yuan to 5,000 yuan, and increase the annual transaction limit from 20,000 yuan to 26,000 yuan. 2. When the duty-paid price exceeds the single transaction limit of 5,000 yuan but is lower than the annual transaction limit of 26,000 yuan, and only a single commodity is placed under the order, it can be imported from the cross-border e-commerce retail channel, and the customs duties, import value-added tax and consumption tax are fully levied according to the goods tax rate. The transaction amount is included in the total annual transaction amount, but if the total annual transaction amount exceeds the annual transaction limit, it shall be managed according to general trade.