Entry and exit regulations and precautions for personal mail items

The entry and exit of personal mail items needs to comply with a series of regulations, including but not limited to value limits, tax rates, and special requirements for specific items.

Tax exemption and taxation regulations for personal items carried by mail

For personal use of printed matter and audio-visual products imported into the country, as long as they do not exceed the prescribed quantity, the customs will inspect and release them duty-free. For example, Xiao Ming purchased “9 magazines + 15 CDs + 2 comic book sets + 2 music album CD sets”. Because the quantity of each item is within the tax-free range, the overall carrying/mailing is tax-free.

In addition, according to the General Administration of Customs Announcement No. 63 of 2019, different types of items have different tax rates:

• Bags and shoes: 20%
• Health care products, computers and peripheral equipment, handheld mobile phones, milk powder: 13%
• Household medical, health and beauty equipment, small household appliances: 20%
• Cosmetics, toiletries: 50% or 20%
• Toys: 13%

If the amount of import tax payable for items imported by individuals is less than RMB 50 (including RMB 50), the customs will exempt them.

Special items mailing regulations

Umbilical cord blood, human genetic resources

Those who use my country’s human genetic resources to carry out international cooperative scientific research, or who really need to transport, mail or carry my country’s human genetic resources materials out of the country due to other special circumstances, must meet the relevant conditions and obtain a human genetic certificate issued by the science and technology administrative department of the State Council. Proof of export of resource materials. Use this certificate to complete customs procedures.

Anti-cancer drugs

For the mailing scope of anti-cancer drugs for personal use, please refer to the attachment of the “Notice of the Ministry of Finance, the General Administration of Customs, the State Administration of Taxation, and the State Food and Drug Administration on the Value-Added Tax Policy for Anti-cancer Drugs” No. 47 [2018].

Calligraphy, painting and artwork

For items sent by individuals from or to Hong Kong, Macao and Taiwan, the limit value is RMB 800 per time; for items sent from or to other countries and regions, the limit value per time is RMB 1,000. If it is a work of art, it needs to be handled in accordance with relevant regulations.

Ivory products

According to the Convention on International Trade in Endangered Species of Wild Fauna and Flora and the Wildlife Protection Law of the People’s Republic of China, it is prohibited to carry or mail ivory and its products into and out of the country without permission.

Limits on entry and exit items

If an individual’s mailed inbound and outbound items exceed the prescribed limit, he should go through return procedures or go through customs clearance procedures in accordance with the cargo regulations. However, if there is only one item in the postal parcel and it is indivisible, although it exceeds the prescribed limit, if it is confirmed to be for personal use after customs review, customs clearance procedures can be completed in accordance with the regulations on personal items.

Prohibited import and export items

According to the General Administration of Customs Announcement No. 194 of 2018, “E-commerce companies are not allowed to import or export goods that endanger port health and safety, biological safety, imported and exported food and commodity safety, infringe on intellectual property rights, and other prohibited goods.” The specific list includes but is not limited to various weapons, simulated weapons, ammunition and explosives; counterfeit currency and securities; harmful printed matter, films, photos, etc.

Express customs clearance requirements

When declaring personal items for inbound and outbound express shipments, the operator shall submit to the customs the “Personal Items Declaration Form of the Customs of the People’s Republic of China for inbound and outbound express shipments”, the waybill for each inbound and outbound express shipment, the recipient of the inbound express shipment or the outbound express shipment. A copy of the sender’s identity document and other documents required by customs.