General Administration of Customs Announcement
海关总署公告No. 176 of 2024
2024年第176号(Regarding Amendments and Repeal of Documents Related to the Management of Inbound Goods)
（关于修改和废止进境物品管理相关文件的公告）
Pursuant to the relevant provisions of the Methods for Levying Tariffs, VAT, and Consumption Tax on Inbound Goods (published via Tax Committee Announcement No. 11 of 2024), the General Administration of Customs has decided to amend or repeal five documents, including Announcement No. 43 of 2010 (on adjusting the management measures for inbound and outbound personal postal items). Specific details are as follows:
根据《进境物品完税价格、进口税、增值税和消费税征收管理办法》（国家税务总局公告2024年第11号）的相关规定，海关总署决定修改或废止包括2010年第43号公告（关于调整进出境个人邮递物品管理措施）在内的五个文件。具体内容如下：
1.Amendments to Announcement No. 43 of 2010 (Regarding the Management of Personal Postal Items Entering and Exiting China)
1. 修改2010年第43号公告（关于进出境个人邮递物品的管理）
Modify the second point:修改第二点：
From:原为：
"For items mailed by individuals to or from Hong Kong, Macau, and Taiwan, the limit per shipment is 800 RMB; for items to or from other countries and regions, the limit is 1,000 RMB."“寄自或寄往香港、澳门、台湾地区的物品，每次限值为800元人民币；寄自或寄往其他国家和地区的物品，每次限值为1000元人民币。”
To:
修改为：
"For items mailed from overseas by individuals, the inbound limit per shipment is 2,000 RMB. For items mailed by individuals to Hong Kong, Macau, and Taiwan, the limit remains 800 RMB; for items to other countries and regions, the limit remains 1,000 RMB."
“个人从境外寄进的物品，每次限值为2000元人民币。寄自或寄往香港、澳门、台湾地区的物品，限值仍为800元人民币；寄自或寄往其他国家和地区的物品，限值仍为1000元人民币。”
2.Amendments to Announcement No. 72 of 2007 (Regarding the New Declaration System for Inbound and Outbound Travelers)
2. 修改2007年第72号公告（关于进出境旅客新的申报制度）
(1) Modify the second point:
(1)修改第二点：
From: "16 years old"
原为：“16周岁”
To: "18 years old."
修改为：“18周岁”。
(2) Modify the third point regarding personal-use items:
(2)修改第三点关于个人使用物品的规定：
From:
原为：
"For residents, personal-use items acquired overseas with a total value exceeding 5,000 RMB (including 5,000 RMB, the same below)."
“居民旅客携带进境的个人自用物品，总值超过5000元人民币（含5000元，下同）。”
To:
修改为：
"For residents, personal-use items acquired overseas with a total value exceeding 12,000 RMB (including 12,000 RMB, the same below) if brought in from Hong Kong and Macau; or exceeding 5,000 RMB if brought in from other countries and regions." .
“居民旅客携带从香港、澳门进境的个人自用物品，总值超过12000元人民币（含12000元，下同）；或从其他国家和地区进境的个人自用物品，总值超过5000元人民币。”
(3) Amend limits on specific items in the third point:
(3)修改第三点中对特定物品的限制：
From:
原为：
"Alcoholic beverages exceeding 1,500 ml (alcohol content above 12%), cigarettes exceeding 400 sticks, cigars exceeding 100 sticks, or tobacco exceeding 500 g."
“酒精饮料超过1500毫升（酒精含量12%以上），香烟超过400支，雪茄超过100支，或烟草超过500克。”
To:
修改为：
"Alcoholic beverages exceeding 1,500 ml (alcohol content above 12%), cigarettes (including heated tobacco products) exceeding 400 sticks, cigars exceeding 20 sticks, or tobacco exceeding 500 g. For electronic cigarettes: devices exceeding 2 units; cartridges (or combination products, including disposable e-cigarettes) exceeding 6 units; or liquid volume exceeding 12 ml.
“酒精饮料超过1500毫升（酒精含量12%以上），香烟（包括加热不燃烧烟草制品）超过400支，雪茄超过20支，或烟草超过500克。电子烟：设备超过2个单位；烟弹（或组合产品，包括一次性电子烟）超过6个单位；或液体容量超过12毫升。
For items from Hong Kong and Macau: alcoholic beverages exceeding 750 ml (alcohol content above 12%), cigarettes (including heated tobacco products) exceeding 200 sticks, cigars exceeding 10 sticks, tobacco exceeding 250 g; electronic cigarette devices exceeding 1 unit; cartridges (or combination products, including disposable e-cigarettes) exceeding 3 units; or liquid volume exceeding 6 ml."
从香港、澳门进境的物品：酒精饮料超过750毫升（酒精含量12%以上），香烟（包括加热不燃烧烟草制品）超过200支，雪茄超过10支，烟草超过250克；电子烟设备超过1个单位；烟弹（或组合产品，包括一次性电子烟）超过3个单位；或液体容量超过6毫升。”
(4) Modify the fourth point:
(4)修改第四点：
From:
原为：
"For items such as cameras, camcorders, and laptops priced above 5,000 RMB and intended for personal use."
“个人使用的物品，如照相机、摄像机、手提电脑等，价值超过5000元人民币。”
To:
修改为：
"For personal-use items intended to be brought back into the country."
“拟复带进境的个人自用物品。”
3.Amendments to Announcement No. 102 of 2022 (Regarding Taxation on Electronic Cigarettes)
3. 修改2022年第102号公告（关于电子烟征税）
(1) Delete the second point:
(1)删除第二点：
"The Classification Table for Inbound Goods of the People's Republic of China and the Taxable Value Table for Inbound Goods of the People's Republic of China will add content related to electronic cigarettes. Specific adjustments are detailed in Annex 1 and Annex 2."
“《中华人民共和国进境物品分类表》和《中华人民共和国进境物品完税价格表》将增加与电子烟相关的内容。具体调整详见附件1和附件2。”
Annexes 1 and 2 of the announcement are also deleted.
公告的附件1和附件2也随之删除。
(2) Modify the third point:
（2）修改第三点：
From:
原为：
"The duty-free value of electronic cigarettes carried by travelers into the country is not counted toward the duty-free quota for luggage and goods."
“旅客携带进境的电子烟免税价值不计入行李和物品的免税额度。”
To:
修改为：
"The duty-free value of electronic cigarettes carried by travelers into the country is counted toward the duty-free quota for luggage and goods."
“旅客携带进境的电子烟免税价值计入行李和物品的免税额度。”
(3) Modify the third point:
(3)修改第三点：
From: "16 years old"
原为：“16周岁”
To: "18 years old."
修改为：“18周岁。”
In addition, adjust the numbering of the relevant provisions in the announcement accordingly.
同时，相应调整公告中相关条款的编号。
4.Repeals
4. 废止
Repeal Announcement No. 54 of 2010 (Regarding Standards for Inspection and Clearance of Luggage and Goods Carried by Inbound Travelers).
废止2010年第54号公告（关于进境旅客携带行李物品验放标准）。
Repeal Notice on Adjusting Customs Duty-Free Limits for Tobacco and Alcohol Carried by Travelers ([1988] No. 980).
废止关于调整旅客携带烟酒免税限额的通知（[1988]第980号）。
Effective Date
生效日期
This announcement takes effect on December 1, 2024.
本公告自2024年12月1日起施行。
