According to the "Matters Related to Inspection and Release Standards for Luggage Carried by Inbound Passengers" promulgated by the General Administration of Customs, inbound resident passengers carry articles for their own use exceeding 5,000 yuan, which are confirmed by the customs to be for their own 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
Matters related to the inspection and release standards for luggage carried by inbound passengers
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 who intend to stay in China with articles for their own use with a total value of less than RMB 2,000 (including RMB 2,000) shall be released duty-free;
A single variety is limited to self-use and reasonable quantity, but tobacco products, alcoholic products and 20 kinds of commodities that should be taxed by the state shall be handled in accordance with relevant regulations.
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.
Baidu Encyclopedia: Order No.54 of China Customs