1300 jewelry is subject to 130 tax. According to customs regulations, the tax rate of food, clothing, luggage, gold and silver jewelry, kitchen utensils, household appliances, furniture, computers and peripheral equipment, photographic equipment and accessories is 10%. Civil subjects engaged in civil activities shall not violate the law or public order and good customs.

Tariff standard

If an individual mails imported articles, the customs shall collect import duties according to law, but the amount of import duties to be applied for is above RMB 50 yuan and below 50 yuan, which shall be exempted from import duties. The limit of articles sent by individuals from or to Hong Kong, Macao and Taiwan is 800 yuan RMB, and the limit of articles sent from or to other countries and regions is 1000 RMB.

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. However, if only one item in the parcel is inseparable and exceeds the prescribed limit, and it is indeed for personal use after customs inspection, customs clearance procedures can be handled in accordance with the provisions on personal belongings. Postal import and export commercial mail shall go through customs clearance procedures in accordance with the provisions of the goods.

According to customs regulations, inbound and outbound personal postal articles are limited to a reasonable amount for personal use. Articles sent by individuals from or to Hongkong and Macao shall enter or leave the country within the limit of RMB 800 yuan, and the tax exemption shall be RMB 400 yuan. Personal articles sent from the above areas or sent abroad are allowed to enter or leave the country within the limit of RMB 1000 yuan, and the tax allowance is 500 yuan.