If the insurance bought in China before immigration has not been paid, do I need to pay taxes if I continue to pay abroad?

People's Republic of China (PRC) Customs Law

Chapter V Tariffs

Article 55 The customs value of import and export goods shall be determined by the customs on the basis of the transaction price of the goods. When the transaction price cannot be determined, the customs value shall be assessed by the customs according to law.

The customs value of imported goods includes the price of the goods, the transportation before the goods arrive in People's Republic of China (PRC) and the place of import, and its related expenses and insurance premiums; The customs value of export goods includes the price of the goods, the transportation before the goods arrive in People's Republic of China (PRC) and the export place, and the related expenses and insurance premiums, but the export duties and taxes contained therein shall be deducted.

The dutiable value of inbound and outbound articles shall be determined by the customs according to law.

So the first half of your sentence is wrong and the second half is right.