China customs rules for personal parcels (2024 rules)

This guide summarises official rules for general information. It is not legal or tax advice. Rules change — check the sources below and ask your shipping provider before sending.

The rules in force

Since 1 December 2024, personal items entering mainland China are taxed under the Measures for the Collection of Customs Duties, VAT and Consumption Tax on Inbound Articles (State Council Tariff Commission Announcement 2024 No. 11). The measures replaced the older per-shipment limits of ¥800 and ¥1,000 that are still quoted on many websites.

Value limit per shipment: ¥2,000

Mailed items (by post or express) for reasonable personal use with a total value within ¥2,000 are taxed under the simplified personal-items method. A single indivisible item worth more than ¥2,000 can also be treated this way (Article 6).

Quantities beyond reasonable personal use are taxed as imported goods (Article 15).

Tax exemption: ¥50

If the tax due on a mailed shipment is ¥50 or less, customs waives it (Article 13). Exempt items must be for personal use only (Article 14).

How the tax is calculated

Tax = taxable price × composite rate (Article 7). The taxable price is based on the actual purchase price (Article 10). The composite rates are:

Rate	Examples of goods
13%	Books and periodicals; computers, cameras and other IT products; food and non-alcoholic drinks; gold and silver; furniture; toys and games; medicines
20%	Sporting goods (except golf), fishing gear; textiles and clothing; bicycles; anything not listed in the 13% or 50% groups
50%	Tobacco and alcohol; jewellery and precious stones; golf equipment; high-end watches; high-end cosmetics; batteries

Example: clothing valued at ¥1,000 → 20% → ¥200 tax. Food valued at ¥300 → 13% → ¥39 tax, which is within the ¥50 exemption.

Prohibited and restricted items

China's lists of prohibited and restricted import items (GAC Order No. 43) prohibit, among others, weapons and ammunition, counterfeit currency, narcotics, highly toxic substances, and animals, plants or foods carrying disease or pests. Restricted items include radio transmitters, tobacco and alcohol, endangered species, and Chinese currency.

Shipping lines often add their own, stricter rules — for example refusing batteries, liquids, meat products or luxury goods.

What this means for your parcel

• Declare contents and values truthfully; customs may inspect and reassess.
• Duty-inclusive (包税) lines pay these taxes for you in exchange for a higher price and stricter content rules.
• On other lines, the recipient may be asked to pay tax before delivery.