What you need to know

The State Council Customs Tariff Commission published Measures for collecting duty, VAT and consumption tax on goods entering China (Announcement No. 11 of 2024). They have applied since 1 December 2024 and cover luggage, parcels sent by post or express, and similar personal goods.

Luggage

Customs lets through tax-free luggage worth up to CNY 5,000 that a resident traveller got abroad. A non-resident traveller brings goods worth up to CNY 2,000 that they will leave in China. If you ship luggage separately, its value is added to what you carried in. Tobacco and alcohol must also stay within the quantity table attached to the measures.

Frequent travellers (more than one entry within 15 days) and minors under 18 get tax-free release only for items needed on the trip. If you go over the allowance, only the excess is taxed, but an indivisible single item is taxed in full. Goods that Customs has approved for re-entry are tax-free and do not count against the allowance.

Parcels

For personal use, Customs taxes the following under one simplified combined rate: a parcel worth up to CNY 2,000 in total, or one indivisible item worth more than CNY 2,000. Tax is the declared price in yuan times the combined rate for the category, using the exchange rate on the declaration date. If the tax due is CNY 50 or less, the parcel goes through tax-free. Cross-border e-commerce retail goods are not covered by these measures.

Who pays and when

The person carrying the goods or the addressee of the parcel is the taxpayer. Pay before release. You can pay yourself or ask someone to do it for you. A postal or express company may apply to release goods early against a tax guarantee.

Limits of personal use

Everything under the allowances is for your own use only, not for sale, hire or business. Goods beyond reasonable personal use, taxable cars and motorcycles with their parts, and other items the State Council names are taxed as imported goods. Printed matter, audio-visual items, goods bought at port duty-free shops, goods connected with the Hainan Free Trade Port and some other cases follow separate rules.

Check before you ship

The combined rate depends on the item category in a table attached to the measures. Look up your item, and ask the carrier or Customs whether your parcel is allowed in at all.

The source is listed below with the date it was opened.

Practical facts

Steps

  1. Decide how the goods come in: carried in luggage, or sent by post or express as a personal parcel. The measures cover both and do not cover cross-border e-commerce retail goods.[1]
  2. In luggage, goods worth up to CNY 5,000 that a resident traveller got abroad are released tax-free. A non-resident traveller gets up to CNY 2,000 for goods they will leave in China.[1]
  3. Tobacco and alcohol must also stay within the quantity table attached to the measures.[1]
  4. For a parcel worth up to CNY 2,000 in total, or a single parcel item worth more than CNY 2,000 that cannot be divided, Customs charges one combined duty and tax if it is for reasonable personal use.[1]
  5. If the tax due on a parcel is CNY 50 or less, Customs releases it without tax.[1]
  6. Declare the goods when asked and let Customs inspect them. The person who carries the goods, or the addressee of the parcel, is the taxpayer.[1]
  7. Pay before release. The taxpayer can pay or can ask someone else to do so.[1]
  8. Keep goods for your own use. Quantities beyond reasonable personal use, and cars and motorcycles with parts, are taxed as imported goods.[1]

Official sources

  1. State Council Customs Tariff Commission: 进境物品关税、增值税、消费税征收办法 (Measures attached to Announcement No. 11 of 2024, in force since 2024-12-01) (www.gov.cn/zhengce/zhengceku/202411/content_6990193.htm) · accessed 10/21/2026