Luggage and items carried by inbound and outbound passengers shall be for personal use and restricted to a reasonable quantity. The goods violating said purpose and quantity requirements will be treated by the customs authority according to relevant regulations. Items prohibited from entry and exit by China shall not be carried into or out of Chinese territory.

Inbound items carried into China for personal use by non-resident visitors with a total value of no more than RMB 2,000 are exempt from duty. Items in single category shall be for personal use only and limited to a reasonable quantity. However, tobacco products and alcoholic beverages shall be subject to relevant regulations. If the total value of items carried by passengers for personal use is higher than RMB 2,000, the customs authority will levy a duty on the proportion exceeding said duty-free limit. A duty will be levied on the full amount of any indivisible item.

After obtaining a long-term residence permit, non-resident long-term visitors may file a written application with the customs authority to bring items for personal use into China. Inbound items for personal use brought into China for the first time are exempt from duty (except motor vehicles brought into China upon authorization), but items for personal use brought to China after that shall be subject to duty. The customs authority levies duties on taxable items for personal use of non-resident long-term visitors in accordance with relevant provisions of the Regulations of the People's Republic of China on Import and Export Duties. Duty-free items brought by non-resident long-term visitors into China for personal use under the intergovernmental protocols shall be exempt from taxation according to law.

Items for personal use or public use, which are imported or exported by staff members of foreign embassies and consulates in China, may be exempt from duty provided that they file written applications with the customs authority and submit electronic data. Items brought by diplomatic representatives into and out of China shall be exempt from customs inspection.

Items for public use imported by staff members of resident offices shall be subject to duty according to the Regulations of the People’s Republic of China on Import and Export Duties. Duty-free items for public use imported by staff members of resident offices under intergovernmental protocols shall be exempt from customs duty according to the law.