Restrictions on the total value and amount of tax exemption for each shipment of inbound/outbound personal postal goods, as well as the category of prohibited or limited items of shipments, are determined by the customs authority. Inbound personal goods shipments shall be subject to import duty by the customs authority according to law. However, personal goods shipments are exempt from duty if the taxable duty is no more than RMB 50. The value of personal goods included in each shipment from or to Hong Kong, Macao and Taiwan shall be no higher than RMB 800. The value of personal goods included in each shipment from or to other countries and regions shall be no more than RMB 1,000. Inbound/outbound personal goods shipments exceeding the prescribed limit value shall be returned or released according to related regulations. A shipment that contains only one indivisible object of which the value exceeds the prescribed limit value may be released according to regulations applicable for personal goods after the customs authority confirms that it is for personal use. Inbound and outbound business shipments shall be subject to stipulated customs clearance formalities.

Note:

(1) “Non-resident visitors” refer to foreign citizens, overseas Chinese, citizens from Hong Kong, Macao and Taiwan, who return to their original residence after residing in China for a certain period of time upon the approval of Chinese authorities. "Non-resident long-term visitors” refers to non-resident visitors who stay in China for more than one year and hold the long-term residence permits issued by the Chinese public security organ.

(2) “Permanent personnel” shall refer to the following non-resident long-term visitors:

1. Staff members working in resident offices in China which are established by foreign enterprises, news agencies, economic and trade organizations, cultural organizations and other overseas legal persons upon the approval of competent Chinese governmental authorities and have been put on record at the customs authorities;

2.Staff members working in foreign-funded enterprises registered by the customs authorities;

3. Experts for long-term work in China.

Tips: Those who deal with the customs formalities of goods for personal use may personally file or appoint customs declaration brokers to file written applications with competent customs authorities. In order to complete customs formalities of inbound/outbound goods for public use in resident offices, the offices shall submit or appoint customs declaration brokers to submit written applications to competent customs authorities.