This depends on the specific type of goods, specific reference to the following announcement:
1. Within the scope of "self-use, reasonable quantity", the total value of personal articles of personal use carried by inbound resident travelers outside the country exceeds 5,000 yuan, and the total value of inbound non-resident travelers to stay in China, the Customs and Excise Department will only tax the excess portion. For personal articles for personal use with a total value exceeding RMB 2,000 yuan carried by inbound resident travelers and for personal articles for personal use with a total value exceeding RMB 2,000 yuan carried by inbound non-resident travelers to be retained in China, Customs will only levy tax on the excess. For indivisible single articles, such as expensive watches and brand-name handbags, the full amount of tax will be levied.
2. A simple understanding of the mainland residents to buy goods in Hong Kong, if the total value of entry exceeds 5,000 yuan, then the excess part of the tax to be levied on different types of items are different tax rates, in accordance with the relevant provisions of the general tax rate of 10% to 50% of the range.
3.10% tax rate items: food, beverages; leather clothing and accessories; bags and shoes and boots; gold and silver jewelry and its products, art, collectibles; household medical, health and beauty equipment; kitchen appliances and small appliances such as telephones, fax machines, game consoles, etc.; furniture; photographic cameras and accessories; books, newspapers, periodicals, and other types of printed materials; educational films, slides, original audio and video tapes for educational purposes; stationery and toys; stamps, musical instruments, sporting goods (except golf); and other items not listed.
4.20% tax rate items: textiles and their manufactured products; watches (less than 10,000 yuan), clocks and their accessories; rice cookers, juicers, soybean milk makers and other electrical appliances such as kitchen supplies; air conditioners, refrigerators, washing machines, televisions, audio-visual equipment, television and video equipment, television and video equipment and their accessories; bicycles, tricycles, strollers and their accessories.
5.30% tax rate items: high-grade watches (RMB 10,000 and above), golf balls and golf equipment, golf supplies
6.50% tax rate items: cigarettes, alcohol, cosmetics
7. Full tax items: video cameras, video recorders, video players, audio equipment, television sets, air conditioners, refrigerators (refrigerators), washing machines, Cameras, photocopiers, program-controlled telephone exchanges, microcomputers and peripherals, telephones, wireless paging systems, fax machines, electronic calculators, typewriters and word processors, furniture, lamps and lanterns, meals, including cell phones, ipad tablets, laptops and other common items.
Extended information:
Hong Kong (Cantonese Pinyin: hoeng1 gong2; English: Hong Kong; Mandarin pinyin: xiāng gǎng; abbreviation: HK), abbreviated as "Hong Kong", is known as the Hong Kong Special Administrative Region of the People's Republic of China (HKSAR). Located in South China, east of the mouth of the Pearl River, along the coast of the South China Sea, the city of Shenzhen in Guangdong Province to the north, the Pearl River to the west, and the Macao Special Administrative Region, Zhuhai City, and the city of Zhongshan across the mouth of the Pearl River.
Hong Kong is a highly prosperous international metropolis, the whole territory consists of three major areas, including Hong Kong Island, Kowloon Peninsula and the New Territories, with a total jurisdictional land area of 11,063,434 square kilometers, and a total population of about 7,409,800 as of the end of 2017, the third-highest population density in the world.