Second, inbound resident travelers carrying more than 5,000 yuan of personal use of imported goods, the Customs audit is indeed self-use; inbound non-resident travelers to stay in China with personal use of imported goods, more than 2,000 yuan, the Customs only on the exceeding part of the personal use of imported goods tax, on the indivisible single item, the full amount of tax.
Third, the provisions on tax exemption for baggage articles of travelers who come and go several times within a short period of time, and the standards for inspection and release of such articles are separately stipulated.
According to China's "General Administration of Customs Announcement No. 7 of 2004", the 20 kinds of commodities that are not exempted from tax are: television sets, video cameras, video recorders, video players, audio equipment, air-conditioners, refrigerators (freezers), washing machines, cameras, photocopiers, programmable telephone exchanges, micro-computers and peripheral devices, telephones, wireless paging systems, facsimiles, electronic counters, typewriters and word processors, furniture, lamps, lanterns and lanterns, and so on. word processors, furniture, lamps and tableware.
The tax amounts for common items are as follows:
Mobile phones: 150 yuan/unit
Laptop computers: 1,000 yuan/unit
Desktop mainframe: 400 yuan/unit
Mainframe, monitor all-in-one: 600 yuan/unit
Digital cameras: 400 yuan/unit
Milk powder, coffee and tea: 20 yuan /kg
MP3: 20 yuan/unit
MP4 display 2 inches or less: 100 yuan/unit
MP4 display 2 inches or more: 200 yuan/unit
U disk: 20 yuan/unit
High-grade watches (duty-paid price of 10,000 yuan or more): Customs valuation × 30%