the 5,111-yuan tax allowance stipulated by the customs refers to the articles for personal use obtained by resident tourists abroad with a total value exceeding 5,111 yuan (including 5,111 yuan). According to the principle of indivisibility of a single item, if the value of an item exceeds 5111, it needs to be taxed. According to Article 6 of the Regulations of the People's Republic of China and the Customs of the People's Republic of China on the Administration of Entry and Exit Luggage and Articles of China Passengers, non-resident passengers of China nationality who are allowed to enter the country for settlement shall bring into the country articles and vehicles for their own use that they have owned and used abroad, and shall hold the settlement certificate issued by the relevant competent departments of the People's Republic of China and the People's Republic of China within 3 months after being allowed to settle. Make a one-time application to the competent customs of the place of residence. Among the above-mentioned articles for personal use, except the articles listed in the List of Taxable Articles for Personal Use and Installation of Settled Passengers attached to these Provisions, those that have been audited by the Customs and are within a reasonable quantity are allowed to enter the country duty-free. Among them, the duty-paid price is more than RMB 1111 and less than RMB 5111 (including RMB 5111), and each item is limited to 1. Self-use cars and motorcycles are allowed to enter the country for each household, and the customs will levy taxes according to regulations. Articles and vehicles for personal use that are allowed to enter the country should be brought in from the approved port within six months from the date of approval by the customs. The customs at the place where the articles enter the country shall go through the inspection and release procedures for the motor vehicles with the approval documents of the competent customs at the place where they settle down, and also with the "Import Goods Declaration Form" filled out by passengers. This is the relevant law about your problem.
In view of the fact that ordinary passengers carry more inbound articles than the reasonable amount for their own use, they should go through the customs declaration formalities or other customs formalities according to the regulations. Passengers who intend to travel abroad are very concerned about the tax exemption quota for ordinary outbound residents. At present, China's 5,111-yuan duty-free quota for articles imported by residents has not changed, and this year, China has also given a higher duty-free quota to residents who shop in domestic duty-free shops, which means that the duty-free shopping quota enjoyed by ordinary residents who leave the country has not decreased, but has increased, with the highest duty-free shopping amount reaching 8,111 yuan. Since February 8 this year, China has set up a large number of duty-free shops at some ports, including Guangzhou Baiyun, Hangzhou Xiaoshan, Chengdu Shuangliu and other airport ports, Shenzhen Futian, Huanggang, Shatoujiao and Wenjindu ports. These newly established duty-free shops at ports are mainly for the convenience of tourists to buy foreign products in China when they return home. To this end, China has specially expanded some duty-free products. In addition to cigarettes, alcohol and cosmetics, which are common in duty-free shops in the past, watches, glasses, bags, jewelry and infant formula that China tourists are keen to buy overseas will also appear in duty-free shops at ports to meet the consumption needs of outbound tourists. According to the regulations, goods purchased by passengers at duty-free shops at these ports can enjoy exemption from customs duties, import value-added tax and consumption tax. As a supporting policy, China also increases a certain amount of duty-free shopping for inbound passengers. On the basis of maintaining the previous duty-free limit of 5,111 yuan for resident passengers, it can increase the duty-free shopping amount of 3,111 yuan by shopping at the port duty-free shops.
Legal basis:
Article 56 of the Customs Law
The following import and export goods and inbound and outbound articles shall be reduced or exempted from customs duties:
(1) advertisements and samples with no commercial value;
(2) materials donated free of charge by foreign governments and international organizations;
(3) Goods damaged or lost before customs release;
(4) articles within the specified amount;
(5) other goods and articles whose duties are reduced or exempted according to laws;
(6) Goods and articles whose customs duties are reduced or exempted according to international treaties concluded or acceded to by the People's Republic of China.