China Customs Clearance and Tariffs Practical Guide
I. Entry Declaration and Tax-Free Policies
1. Tax-Free Quota and Applicability
Personal Items Tax-Free Quota: Starting from April 15, 2025, inbound travelers can bring personal items up to 10,000 RMB tax-free (previously 5,000 RMB). Exceeding this amount will incur taxes at the postal import tax rate (20%-50%).
Tax-Free Goods List: Covers 38 categories such as cosmetics, luggage, clothing, 3C electronics, etc., where items under 800 RMB per unit do not count towards the tax-free quota (e.g., lipsticks, skincare products).
Special Provisions:
Tobacco and Alcohol: Tax-free allowance includes 400 cigarettes, 100 cigars, or 500 grams of tobacco, and 1.5 liters of alcoholic beverages (exceeding this will incur a 50% tax rate).
Cross-border E-commerce Purchases: Items bought through the "Customs Cross-border E-commerce Retail Import Platform" remain tax-free within a single purchase of 5,000 RMB and an annual total of 26,000 RMB. Exceeding amounts will be taxed at the goods rate.
2. Prohibited and Restricted Items
Absolute Prohibitions:
Drugs, endangered animals and plants and their products (such as ivory, rhino horn), counterfeit currency, obscene materials, firearms and ammunition, etc.
Fresh fruits, meat, live animals and plants (must apply for quarantine approval in advance).
Restrictions:
Cash: Declare if carrying over 5,000 USD or equivalent foreign currency.
Medicines: Personal use medicines must be accompanied by a doctor's prescription, and anesthetics (such as morphine, codeine) are prohibited.
Chinese Medicinal Herbs: Prohibited to carry endangered herbs (such as musk, tiger bone), and common herbs need to be declared.
II. Tariff Calculation and Payment
1. Postal Import Tax Rates
Categorized Rates:
10%: Food, beverages, health products, ordinary clothing, books, etc.
20%: Textiles, electronic products (such as mobile phones, cameras), sports equipment.
30%: Luxury watches (taxable price ≥ 10,000 RMB), golf equipment.
50%: Tobacco and alcohol, cosmetics (such as perfumes, essences), precious jewelry.
Calculation Example: Bringing in cosmetics worth 12,000 RMB, exceeding the tax-free quota by 2,000 RMB, requires payment of: 2,000 RMB × 50% = 1,000 RMB.
2. Commercial Use Items
If items are deemed for "commercial use" (such as bulk repeated goods, professional equipment), tariffs, value-added tax (13%-17%), and consumption tax (for some goods) must be paid.
Declaration Method: Through the "Single Window" or a customs-designated broker, providing invoices, packing lists, and other documents.
III. Clearance Process and Notes
1. Declaration and Inspection
Red and Green Channel Selection:
Green Channel: No items to declare or within the tax-free quota, proceed directly.
Red Channel: Items to declare (such as excess tobacco and alcohol, high-value goods), fill out the "People's Republic of China Customs Luggage and Articles Declaration Form for Inbound and Outbound Passengers" proactively.
Electronic Declaration: Use the "Customs Palm" APP or mini-program to enter item information in advance, reducing on-site waiting time.
2. Handling Violations
Failure to Declare or False Declaration:
Seizure of items, fines (up to 30% of the goods' value), severe cases may face criminal liability.
Example: Bringing undeclared luxury bags (worth 20,000 RMB), need to pay additional tax (20,000 RMB × 50% = 10,000 RMB) and fines.
Special Cases:
Temporary entry exhibition items and professional equipment can apply for "temporary import and export," exempt from taxes after paying a deposit.
IV. Special Groups and Scenarios
1. International Students and Long-term Visitors
Household Items: Upon first entry, reasonable quantities of furniture and appliances can be brought tax-free, but proof of study (such as a student certificate) or work visa must be provided.
Prohibited Items: Used clothing and old furniture (which may carry pests or diseases).
2. Cross-border E-commerce Shopping
Direct Mail Goods: Items purchased through cross-border e-commerce platforms can be tax-free if the purchase amount does not exceed 5,000 yuan per transaction and the recipient's information is accurate.
Return Processing: Goods must be declared within 30 days of return; otherwise, taxes will need to be paid.
V. Official Consultation and Emergency Handling
1. Contact Information
National Customs Hotline: 12360 (24/7 service), for inquiries about policies, declaration procedures, and complaints.
Official Website: General Administration of Customs of the People's Republic of China, for the latest policies and prohibited/restricted items list.
2. Emergency Handling
Items Seized: Contact the customs office that seized the items to explain the situation and provide purchase receipts or usage proof.
Tax Disputes: Administrative reconsideration can be applied for, or a lawsuit can be filed with the People's Court.
VI. Frequently Asked Questions
Q: What should I note when carrying traditional Chinese medicines?
A: Common traditional Chinese medicines (such as goji berries and astragalus) can be carried if declared; endangered species (such as pangolin scales) are prohibited.
Q: Does purchasing goods through cross-border e-commerce count against my tax-free allowance?
A: The tax-free allowance for cross-border e-commerce purchases is calculated separately and does not overlap with personal baggage allowances.
Q: How can I check the postal tax rate?
A: Log in to the General Administration of Customs' official website and download the 'Catalogue of Items for Import into the People's Republic of China' and the 'Rate Table'.
By following this guide, you can fully understand China's customs clearance rules and tariff policies to ensure a smooth journey. It is recommended to confirm the latest regulations via the 'Customs on Hand' app or the 12360 hotline before departure to avoid inconvenience due to policy changes.