If a private person sends something from abroad to China, and the price exceeds the standard, customs duties will be charged. According to regulations, the limit value of personal postal items sent between international transactions is 1,000 yuan;
The limit value of personal postal items sent between Hong Kong, Macao and Taiwan is 800 yuan, and tax payable for less than 50 yuan will be exempted. According to the calculation of import tax rates of 10 and 20 applicable to most personal postal items (excluding luxury goods and other non-daily necessities), the tax the recipient needs to pay is generally only between 50 yuan and 200 yuan.
Extended information:
Article 60 of the "Customs Law of the People's Republic of China" The taxpayer who imports and exports goods shall fill in and issue a tax payment form from the customs The tax must be paid within fifteen days from the date of payment; if payment is made overdue, late payment fees will be levied by the customs. If the taxpayer or guarantor has not paid for more than three months, the customs may take the following compulsory measures with the approval of the director of the customs directly under the customs or the director of the subordinate customs authorized by him:
(1) Notify him or her in writing The bank or other financial institution where the account is opened shall withhold taxes from its deposits;
(2) Sell taxable goods in accordance with the law, and use the proceeds from the sale to offset the taxes;
(3) Detain and sell goods or other property with a value equal to the tax payable in accordance with the law, and use the proceeds from the sale to offset the tax.
When the customs takes compulsory measures, it shall also enforce the unpaid late fees by the taxpayers and guarantors listed in the preceding paragraph. Taxpayers who import or export items must pay taxes before the items are released.
China Government Website - General Administration of Customs: Adjustment of management measures for inbound and outbound personal postal items from the 1st