Articles for personal use acquired by inbound resident passengers abroad with a total value of less than 5,000 yuan (including 5,000 yuan); Non-resident passengers carrying articles intended to stay in China for their own use with a total value of less than 2,000 yuan (including 2,000 yuan) shall be released duty-free, and a single variety is limited to their own use and the quantity is reasonable.
Entry resident passengers carry articles for personal use exceeding RMB 5,000, which are verified by the customs as personal use; If the inbound non-resident passengers carry articles intended to stay in China for their own use, and the amount exceeds RMB 2,000, the customs will only levy taxes on the articles for their own use that exceed the amount, and the undivided articles will be fully taxed.
Extended data:
It is required to declare to the customs, and the part exceeding 5000 yuan should be taxed according to the regulations. The contents to be filled in the entry declaration form include: articles with a total value of more than 5,000 yuan obtained by residents abroad and articles with a total value of more than 2,000 yuan that non-residents intend to stay in China.
The contents of the exit declaration form include: cameras, video cameras, laptops and other items for entry and use with a unit price exceeding RMB 5,000; Rmb cash exceeds 2000 yuan or foreign currency cash exceeds 5000 dollars.
If you don't declare, you will be confiscated, fined or taxed when you enter the country. Individuals carrying more than 50,000 yuan and company personnel carrying more than 250,000 yuan without customs declaration shall be treated as smuggling, and other ordinary articles shall be taxed according to regulations.
Baidu Encyclopedia-Announcement No.54 of the General Administration of Customs 20 10