Announcement of the General Administration of Customs of P. R. China, No. 54, 2010

To further enhance the transparency of Customs law-enforcement, facilitate passengers entry and exit, clarify tax collection and exemption stipulations on entry passengers' baggage and articles, and regulate and unify standards on Customs inspections and release, relevant matters are hereby announced as follows:

I China Customs authorities shall conduct duty-free Customs clearance for personal-use articles obtained abroad and brought in by resident passengers with a total value no more than CNY 5,000; and for personal-use articles brought in by non-resident passengers and to be retained in China's territory with a total value no more than CNY 2,000.

Single variety of such articles shall be within the reasonable quantity for personal use. However, otherwise stipulations shall apply to tobacco products, alcoholic products and 20 kinds of commodities subject to import duties as required by the State.

II As to personal-use articles worth over CNY 5,000, brought in by resident passengers and confirmed by China Customs authorities as for personal use actually and those worth over CNY 2,000, brought in by non-resident passengers and to be retained in China's territory, only the exceeding amount shall be subject to import duties; and as to inseparable singletons, full duties shall be levied.

III Otherwise provisions shall apply with respect to the tax collection and exemption and the standards on Customs inspections and release for any baggage and articles of passengers under multiple entries/exits in a short term.