Breaking news: China regulations, page-26

12% is charged at the selling price. Not at the "wholesale" price that the Daigous are buying at. Daigou will try to avoid the tax by simply saying that its a "gift" or put $1 even though they may be shipping like 6-12 tins per post.

There is a free trade zone in HK where items get shipped to but when it enters China, it needs to pay tax. The Customs will not believe a $1 per tin or $25 per tin. They will believe that the IF formula are charged at price on a margin below the RRP of $100 per tin because its what they see in the supermarket or they see a legitimate invoice from authorized distributors (eg: A2M or BAL branded invoice, etc)

In reverse - do you think Australian Customs will believe that your import 5 x iPad Airs in a box @ $199 each given the tax free threshold is $1000 ???