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Customs Regulations of the People's Republic of China Governing Supervision and Control over Personal Postal Articles Sent to or from Hong Kong and Macao (Revised)
[Effective]
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中华人民共和国海关对寄自或寄往香港、澳门的个人邮递物品监管办法
[现行有效]
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【法宝引证码】
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CUSTOMS REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA GOVERNING SUPERVISION AND CONTROL OVER PERSONAL POSTAL ARTICLES SENT TO OR FROM HONG KONG AND MACAO (REVISED)
| | 中华人民共和国海关
对寄自或寄往香港、澳门的个人邮递物品监管办法
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Article 1. The present Regulations are drawn up in accordance with the relevant stipulations of the "Provisional Customs Law of the People's Republic of China" and "Customs Regulations of the People's Republic of China Governing Supervision and Control over Inward and Outward Postal Articles (Revised)".
| | 第一条 依据中华人民共和国暂行海关法及《海关对进出口邮递物品监管办法》的有关规定制订本办法。
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Article 2. Personal postal articles sent to or from Hong Kong and Macao shall be released by the Customs duty free or on payment of duties in accordance with the relevant regulations if they are in reasonable quantities for personal use, the value of each parcel does not exceed RMB Y30 and the total value respectively for inward articles and for outward articles does not exceed RMB Y300 for each family within one year. However, if the duty amount does not exceed RMB Y5 for each parcel, it will be admitted duty free. If the duty amount exceeds RMB Y5, only the excess amount will be levied.The value of inward postal articles shall be assessed by the Customs on the basis of CIF value, and the value of outward postal articles on the basis of retail prices on the domestic market.
．．．．．． | | 第二条 寄自或寄往香港、澳门的个人邮递物品，在自用、合理数量范围以内，并且每次价值不超过人民币三十元，每个家庭全年寄进或寄出各不超过人民币三百元的，由海关按章征税或免税放行，但寄进邮包每次税额不足五元的，予以免税放行，超过的仅征超过部分。物品的价值，寄进的由海关参照到岸价格核定，寄出的按内地市场零售价格核定。“个人邮寄物品限量表”所列的物吕，应当受表列规定的数量或价值的限制。
寄自或寄往香港、 澳门的邮包， 必须具备报税单一份（进口小包可粘贴绿色验关签条）。以供海关查核留存。寄件人在报税单（或绿色验关签条）上，应当如实填报内装物品的品种，数量、价值。
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