Passengers who purchase a reasonable amount of articles for their own use with a total value not exceeding RMB 5,000 (including RMB 5,000) abroad shall be released duty-free.
If the value of the purchased goods exceeds 5,000 yuan, the excess will be taxed, and the undivided goods will be taxed in full.
China citizens must register their belongings before leaving the country or when tourists enter the country. China citizens should register once when they return to China, and compare with the previous registration forms to prevent tax evasion.
But now customs clearance is spot-checked, depending on luck. Goods bought in duty-free shops do not need to be taxed if they do not exceed a certain price and do not meet the tax standards.
Extended data:
According to Announcement No.54 of People's Republic of China (PRC) and Announcement No.20 20 10/0 of the General Administration of Customs, if the total value of imported articles carried by inbound residents abroad for their own use is less than 5,000 yuan (including 5,000 yuan), the customs will release them duty-free, and the single variety is limited to their own use and the quantity is reasonable. However, tobacco, alcohol and 20 kinds of commodities that should be taxed according to state regulations shall be handled in accordance with relevant regulations.
If the imported articles for self-use exceeding 5,000 yuan are verified by the customs to be for self-use, the customs will only levy taxes on the imported articles for self-use exceeding part, and fully levy taxes on undivided single articles.
Zhang Manxian, an expert in postal supervision of Shanghai Customs, stressed that the "upper limit" of 5,000 yuan of the General Administration of Customs was formulated with reference to the relevant regulations of some developed and developing countries. For ordinary travelers, as long as shopping abroad is not for profit, but within the scope of reasonable self-use stipulated by relevant regulations, they can rest assured.
Customs divides inbound and outbound commodities into articles and goods. According to the definition of personal belongings in the Customs Law, the supervision of inbound and outbound luggage and articles is carried out according to the principle of "self-use and reasonable quantity". "Personal use" refers to the personal use of inbound and outbound passengers, giving them to relatives and friends instead of selling or renting them, or not making profits.
Goods can be traded (except materials donated by the government, etc.) ) and is a deliverable of international trade of a country or unit. Its customs clearance method is completely different from the "goods" imported by individuals for their own use.
Zhang Manxian analyzed that the key issue of the recent incident in which a small number of inbound passengers illegally carried goods and were seized by the customs was that the relevant overseas purchased goods were brought in through non-trade "goods" channels, and they were suspected of being sold again after entering the country, which was profitable, and the "goods" became "goods".
Among them, a few "professional overseas purchasing agents" for profit failed to declare and go through relevant formalities according to customs regulations, and were suspected of smuggling, which may touch relevant laws and regulations.
The limit for mailing items from other countries is 1000 RMB per time.
Announcement No.43 No.20 20 10/0 of the General Administration of Customs of the People's Republic of China stipulates that the amount of articles sent by individuals to Hongkong, Macau and Taiwan Province is RMB in 800 yuan each time; Items sent from or to other countries and regions are limited to RMB 1000 yuan each time. Individuals who mail inbound and outbound articles in excess of the prescribed limit shall go through the formalities of returning them or go through customs clearance in accordance with the provisions of the articles.
Reference link: Does People's Daily Online-Customs explain the tax exemption regulations for overseas shopping in detail? The maximum tax exemption is 5000 yuan.