Inbound passengers’ baggage articles that are verified by Customs as being for personal use and in reasonable quantities shall be subject to customs duty, value-added tax (VAT), and consumption tax under the simplified tax collection method. Inbound articles exceeding reasonable quantities for personal use shall be taxed as imported goods. Customs grants duty-free release for personal articles obtained overseas by inbound resident travelers with a total value not exceeding RMB5,000, and for personal articles intended to remain in China carried by inbound non-resident travelers with a total value not exceeding RMB2,000.

Resident travelers aged 18 or above arriving from Hong Kong SAR or Macao SAR may bring in baggage articles obtained overseas for personal use in reasonable quantities with a total value not exceeding RMB12,000 duty-free. At ports with arrival duty-free shops, such travelers may purchase a certain quantity of duty-free goods. The combined value of these goods and the baggage articles obtained overseas for personal use in reasonable quantities may not exceed RMB15,000 for duty-free release.

The value of unaccompanied baggage transported separately by inbound resident travelers shall be combined with the value of baggage already released by Customs upon their entry. For baggage articles exceeding the duty-free allowance, tax shall be levied only on the excess portion. However, indivisible single articles shall be taxed in full. For frequent travelers and minors under the age of 18, Customs grants duty-free release only for articles necessary for the journey. For crew members of inbound means of transport, Customs grants duty-free release only for articles necessary during their period of service.

Tobacco products and alcoholic beverages must also comply with the quantity limits specified in the Table of Duty-Free Quantity Limits for Inbound Baggage Articles.

(1) Tobacco Products:

1) Travelers entering China may bring in one of the following tobacco products: 400 cigarettes, including heated tobacco products; 20 cigars; or 500 grams of cut tobacco. They may also bring in two e-cigarette devices and either six e-cigarette cartridges containing liquid aerosols or six products sold as combinations of cartridges and devices, including disposable e-cigarettes, provided that the total volume of e-liquid does not exceed 12 mL. Among them, travelers entering from the Hong Kong SAR or the Macao SAR may bring in one of the following tobacco products: 200 cigarettes, including heated tobacco products; 10 cigars; or 250 grams of cut tobacco. They may also bring in one e-cigarette device and either three e-cigarette cartridges containing liquid aerosols or three products sold as combinations of cartridges and devices, including disposable e-cigarettes, provided that the total volume of e-liquid does not exceed 6 mL.

2) Frequent border-crossing travelers may bring in one of the following tobacco products: 40 cigarettes, including heated tobacco products; two cigars; or 40 grams of cut tobacco. They may also bring in one e-cigarette device, plus either one e-cigarette cartridge containing liquid aerosols or one product sold as a combination of a cartridge and device, including a disposable e-cigarette, provided that the total volume of e-liquid does not exceed 2 mL. This allowance may be used only once per day.

(2) Alcoholic Beverages:

1) Travelers entering China may bring in 1.5 liters of alcoholic beverages exceeding 12% ABV. Among them, travelers entering from Hong Kong SAR or Macao SAR may bring in 0.75 liters of such beverages.

2) Frequent border-crossing travelers, namely those who enter China more than once within 15 days, are not permitted to bring in alcoholic beverages exceeding 12% ABV duty-free.

The composite tax rate applicable to cigarettes and alcoholic beverages is 50%.

Tax Payable = Dutiable Value × Composite Tax Rate

Legal Basis: Announcement No. 11, 2024 of the Customs Tariff Commission of the State Council of the People’s Republic of China and Announcement No. 7, 2024 of the Ministry of Finance, the General Administration of Customs, and the State Taxation Administration of the People’s Republic of China