Customs Regulations

Ⅰ   Customs Declaration for Inbound and Outbound Personnel
Luggage and goods carried by inbound and outbound passengers should be declared as actual personal items to the Customs.
The way of declaration: Passengers at the Entry-Exit Inspection may choose between the red channel and the green channel for customs clearance. The green channel is for passengers who do not need to fill in the written declaration form; the red channel is for those who need to fill in the Passenger Luggage Declaration Form. If one does not know which channel to choose, he or she should choose the red channel and declare to the Customs or consult with the Customs officials. If one has separate consigned baggage, he or she is required to fill in the Passenger Luggage Declaration Form.

Ⅱ   Inbound and Outbound Articles Management
Luggage and goods carried by inbound and outbound passengers should be for personal use and in a reasonable quantity. The goods exceeding the reasonable quantity for personal use will be treated by the Customs according to relevant regulations. The objects prohibited from entry and exit by the state should not be carried into or out of China.
The inbound articles for personal use carried into China by non-resident visitors with a total value of no more than 2,000 RMB are exempted from duty. Articles in single category should be for personal use only and in reasonable quantity. However, tobacco products, alcohol beverages and another twenty specific items that are subject to levy should be treated separately according to relevant regulations; if one carries more than 2,000 RMB worth of articles, the exceeded value will be levied a duty by the Customs; if an article is undivided, it will be levied a full duty. 
After obtaining the long-term residence permits, non-resident long-term visitors may file a written application for duty exemption on inbound articles for personal use in written form with the responsible Customs. The inbound articles for personal use brought into China for the first time may be exempted from duty, except motor vehicles and another 20 specific items that are subject to taxation by the state regulations. The inbound articles for personal use brought to China for the second time or more should be levied a duty. The Customs Office does not levy duties on specific articles imported by non-resident long-term visitors for personal use under the intergovernmental protocols.
Articles for personal use or public use, which are imported or exported by staff members of foreign embassies and consulates in China, may be exempted from duty within the Customs regulations under intergovernmental protocols, on condition that the staff members file a written application with the responsible Customs office.
Articles for public use, which are imported by staff members of resident offices, should be levied a duty according to the Regulations of the People’s Republic of China on Import and Export Duties. Specific Articles for public use, which are imported by staff members of duty-free resident offices under intergovernmental protocols, will be exempted from duty according to the law.

Ⅲ   Importation of Motor Vehicles
Resident offices may apply for importation of motor vehicles with duty paid. The Customs will ratify the total number of the imported motor vehicles in accordance with the actual number of permanent personnel in this resident office.
Permanent personnel may apply for importation with duty paid of one new motor vehicle (no more than nine seats) for each. However, non-resident long-term visitors cannot import motor vehicles. The titles of the motor vehicles imported by permanent personnel may not be transferred until they have completed vehicle registration formalities with the competent public security and traffic administration authorities for one year. To transfer such titles, permanent personnel should file a written application with the responsible Customs office.
Duty-free imported motor vehicles are under the Customs’ supervision according to intergovernmental protocols. The supervision period by the Customs on the motor vehicles is six years since the date of Customs clearance. Without the approval by the Customs, imported motor vehicles cannot be transferred, sold, rent, impawned, pledged or devoted to other purposes during the supervision period.

Ⅳ   Cultural Relics
Inbound passengers are allowed to carry cultural relics into China. If one plans to take the carried-in cultural relics out of China, detailed declarations should be filed with the Customs when entering, and he or she should go through formalities at the Cultural Relics Appraisal Institution. The declarations include submitting the names, quantities, ages, specifications, textures, styles, etc. Photographs may be required if necessary. After confirmation by the Customs, the cultural relics are registered for ratification. When taking the carried-in cultural relics out of China, one needs both the declarations and registrations filed for Customs clearance.
To carry, mail, consign cultural relics (including paintings and calligraphies of the late famous modern artists) out of China, declaration forms should be filled out and Cultural Relics Exit Permit issued by the National Cultural Relics Appraisal Institution or Invoice of Cultural Relics and Antiques should be submitted to the Customs. The Customs officers will identify the appraisal signs on the cultural relics for clearance. To carry, mail, consign cultural relics out of China without declarations, hiding or not, outbound passengers will be punished by the Customs according to law.

Ⅴ    Mailing Items
Restrictions on the total value and tax exemption for each mailing, as well as the category of items that are prohibited or limited are set by the Customs. Personal imported articles by mailing should be levied import duty by the Customs according to law. However, the import duty which is no more than 50 RMB can be exempted. Personal items sent from or to Hong Kong, Macao and Taiwan should be limited within the value of 800 RMB; Personal articles sent from or to other countries and regions should be limited within the value of 1,000 RMB. Personal imported or exported articles by mailing which exceed the prescribed value should be returned or released if they subject to Customs formalities for delivering according to related regulations. If a parcel contains one undivided object, though exceeding the prescribed value, may be released according to personal items regulations after the Customs confirm that it is for personal use. Imported and exported business articles by mailing should subject to Customs formalities for delivering.

Note:
I   “Non-resident visitors” shall refer to foreign citizens, overseas Chinese, citizens from Hong Kong, Macao and Taiwan regions, who reside in China upon the approval of Chinese authorities for certain period and return to their original residence. “Non-resident long-term visitors” shall refer to non-resident visitors who stay in China for more than one year and obtain the long-term residence permits issued by Chinese public security department.  
II   “Permanent personnel” shall refer to the following people among the non-resident long-term visitors: 
1.  Staff members working in resident offices in China which are established by foreign enterprises, news agencies, economic and trade organizations, cultural organizations and other overseas legal persons upon the approval of Chinese government authorities and have been put on archives at the Customs authorities;
2.  Staff members working in foreign-funded enterprises registered at the Customs authorities;
3.  Experts for long-term work in China.  
III   "20 specific items" shall refer to televisions, video cameras, video recorders, video players, audio equipments, air-conditioners, refrigerators (refrigerating cabinets), washing machines, cameras, photocopying machines, stored program controlled telephone exchanges, microcomputers, telephones, radio paging systems, fax machines, electronic calculators, printers and word processors, furniture, lighting products, and food ingredients. 
Tips: When dealing with the Customs formalities of articles for personal use, one can submit or entrust customs declaration brokers to file written applications with competent Customs authorities. When dealing with the Customs formalities of articles for public use in resident offices, the offices shall submit or entrust customs declaration brokers to file written applications with competent Customs authorities.

Source：Guide for Foreigners in Wuhan