Ningbo Customs:
I'm planning an overseas trip and would like to bring back some local specialties, including tobacco and alcohol products. I understand updatedCustoms duty regulations for inbound personal luggage have recently been introduced. Could you please summarize the key updates? Have there been specific changes to the allowances for tobacco and alcohol? What other important declaration guidelines should travelers be aware of?
Reader: Mr. Zhang from Ningbo
Dear Mr. Zhang,
New regulations governing the classification and valuation of inbound items took effect on December 1, 2024. These are established under the Measures for the Collection of Tariffs, Value-Added Tax and Consumption Tax on Personal Imports (Announcement No. 11 [2024] of the Customs Tariff Commission of the State Council) and further detailed in the Announcement on Matters Concerning the Issuance of the Principles for the Classification of Personal Imports and for the Determination of Taxable Values of Personal Imports (Announcement No. 175 [2024] of the General Administration of Customs). The latter announcement formulates the specific principles for classification and determination of taxable values of personal imports, and promulgates the Classification Table of Personal Imports of the People's Republic of China and the Table of Taxable Values of Personal Imports of the People's Republic of China as annexes.
■ Key Regulatory Updates for Tobacco and Alcohol
Under the latest regulation, with the exception of frequent bordertravelers (defined as individuals entering China more than once within a 15-day period) and minors, inbound resident passengers are permitted to bring in duty-free 1.5 liters of alcoholic beverages exceeding 12% alcohol by volume; 400 sticks of cigarettes (including heated tobacco products), 20 cigars, or 500 grams of tobacco. For passengers entering from the Hong Kong Special Administrative Region or Macao Special Administrative Region, the duty-free allowances are 0.75 liters of alcoholic beverages exceeding 12% alcohol by volume; 200 sticks of cigarettes (including heated tobacco products), 10 cigars, or 250 grams of tobacco. Regulations concerning other tobacco products can be found in the Duty-Free Allowance Schedule for Inbound Luggage Items. Furthermore, in accordance with Article 11 of the Measures for the Collection of Tariffs, Value-Added Tax and Consumption Tax on Personal Imports, both tobacco products and alcoholic beverages must be included within the total duty-free allowance applicable to luggage items.
■ Revised Duty-Free Allowances for Inbound Items
Under the latest regulation, with the exception of frequent cross-border travelers and minors, resident passengers entering from Hong Kong or Macao are granted a duty-free allowance of 12,000 yuan for self-use items acquired abroad. Furthermore, at ports with inbound duty-free shops, such passengers may purchase a certain quantity of goods from these shops, provided that the total combined value of such purchases and the reasonable personal self-use luggage items obtained overseas does not exceed 15,000 yuan (inclusive), and will be granted duty-free release.
For resident passengers entering from other countries and regions, the duty-free allowance for self-use items acquired abroad is 5,000 yuan. Similarly, at ports with inbound duty-free shops, such passengers may purchase a certain quantity of goods from these shops, provided that the total combined value of such purchases and the reasonable personal self-use luggage items obtained overseas does not exceed 8,000 yuan (inclusive), and will be granted duty-free release.
■ Customs Declaration Guidelines for Travelers
The dutiable value of inbound items is determined based on the actual purchase price. Where deemed necessary by Customs, the taxpayer of the inbound items shall provide shopping voucher or materials related to the inbound items that reflect the actual transaction before the release of the items, and shall bear corresponding legal liability.
To facilitate Customs' rapid and accurate assessment of the dutiable value and expedite the clearance of items, individuals must retain all transaction documentation, including invoices, receipts, purchase slips, payment SMS messages, electronic order information, and online transaction vouchers, when purchasing items overseas or through cross-border e-commerce. All such materials shall be truthfully declared to Customs in accordance with requirements during the clearance process. Undervaluing items or providing false or concealed information about goods constitutes a violation of law, and Customs will impose penalties as prescribed by law.
■ Valuation of Items Without Purchase Documentation
For inbound items that have no actual purchase price or for which the actual purchase price cannot be determined, the dutiable value shall be determined pursuant to Article 3, Paragraph 2 of the Announcement on Matters Concerning the Issuance of the Principles for the Classification of Personal Imports and for the Determination of Taxable Values of Personal Imports, which stipulates sequential application of the values published in the Table of Taxable Values followed by other reasonable valuation methods. However, should Customs determine that the value of an inbound item reaches twice or more, or one-half or less, of the published Table of Taxable Values, the published dutiablevalue shall not apply. In such cases, Customs may determine the dutiable value using other reasonable methods, with priority given to the most recent market retail prices of identical items from the same origin.
■ Important Notes
In accordance with the Measures for the Collection of Tariffs, Value-Added Tax and Consumption Tax on Personal Imports, all dutiable luggage items must fully declare and pay applicable taxes regardless of the tax amount due.
Please also note that, tax rates for certain item categories have been updated. Travelers should consult the current Table of Taxable Values of Personal Imports of the People's Republic of Chinato determine applicable rates for specific goods being carried.
Disclaimer：The above content is translated from Chinese version of People's Daily Online (Overseas Edition). The People's Daily Online (Overseas Edition) version shall prevail.
