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Q1 What sort of articles will be held for customs?

A Private mail less than 50 Yuan in value is exempt from tax with the exception of certain items (*).

(Note) Amount of tax is calculated by adding tax rate to the by-item value determined by China Tax Office.
If the amount of tax exceeds 50 Yuan, the whole amount is taxed.
(*) The following 20 articles are not exempt from taxation and the whole amount is taxed.
TV, filming equipment, video, reproduction equipment (video・DVD players), audio equipment, air-conditioners, electronic refrigerators, washing-machines, cameras, copying machines, program-controlled telephone switchboards, micro-computers, telephones, radios, fax machines, electronic calculators, typewriters, furniture, lightening equipment, foods

Please note that even private mail can be held for commercial customs clearing in the same way as general cargo, if the content value is over 1000 Yuan (however, even if the item is over 1000 Yuan in value, but is a single item that cannot be split, it is handled as a private mail). Commercial mail has to go through customs clearance in the same way as general cargo as well.

Please refer to the following homepage for the regulations regarding taxation. (Chinese only)

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