② Announcement No.72 of the General Administration of Customs in 2007. Residents need to bring cameras, video cameras, laptops and other personal items with a unit price of more than 5,000 yuan back to China. Outbound passengers shall truthfully fill in the corresponding columns of People's Republic of China (PRC) Entry-Exit Passenger Luggage Declaration Form and People's Republic of China (PRC) Customs Luggage Declaration Form, and submit the relevant articles to the customs for verification, and go through the relevant formalities, without providing invoices when purchasing. If the articles to be imported are brought into the country after leaving the country, the Declaration Form for Luggage and Articles of Inbound and Outbound Passengers in People's Republic of China (PRC), which is endorsed and confirmed by the customs at the exit place, shall be submitted to the customs to prove that the corresponding articles are temporarily exported. If the above-mentioned documents cannot be provided, the customs can only judge the corresponding articles as "obtained from abroad".
After the declaration, you will not be taxed even if you come back from Hong Kong. You must keep the "declaration form" with the passengers and show it when you come back from Hong Kong for inspection.