Customs Duty on Imports from Germany

Notice of the General Administration of Customs on Adjusting the Limit Value and Duty Free Amount of Personal Articles in Inward and Outward Mail (Administrator's Supervision [1994] No. 774) stipulates that the limit value of personal articles sent from or to Hong Kong and Macao is 800 yuan per trip, and the duty free amount is 400 yuan; the limit value of personal articles sent from or to the above mentioned areas is 1,000 yuan per trip, and the duty free amount is 500 yuan, with only the exceeding portion levied. If the value exceeds the limit, only the excess will be taxed. For articles received and sent by individuals, in principle, the limit value is used to decide whether to allow the entry and exit of the country; for single indivisible articles, although exceeding the limit value, but are really the normal needs of individuals, the inspection and release can be relaxed. The state provides 20 kinds of goods without tax reduction or exemption in accordance with the provisions of the tax exemption.