According to "Regulations of People's Republic of China (PRC)" and "Regulations of People's Republic of China (PRC) Customs on the Management of Luggage and Articles of China Citizens", passengers who enter or leave the country with valid travel documents such as passports of the People's Republic of China include China residents who have been sent abroad for work, study, visiting relatives and friends, traveling, doing business and studying, and China non-residents such as overseas Chinese, compatriots from Taiwan Province Province and compatriots from Hong Kong and Macao. In the list of restricted articles brought into China by tourists, the customs allows them to be released, and the goods shall be inspected and released with valid entry and exit travel documents and other relevant documents.

If a computer product purchased by an individual exceeds the duty-free limit stipulated by the customs, but it is still for personal use, the customs may levy taxes and release it.

According to the relevant provisions of the Duty-paid Price List of Luggage and Personal Postal Articles of Inbound Passengers: Duty on Personal Articles = Duty-paid Price * Tax Rate, in which the duty-paid price of computers and their accessories is assessed by the customs, and the tax rate is 20%.