Individuals can only carry one piece, and the excess will be taxed at 20% of the value.

1. According to the current regulations of the General Administration of Customs, if the total value of imported articles for personal use obtained by inbound resident passengers abroad is less than 5,000 yuan (including 5,000 yuan), the customs will release them duty-free, and the single variety is limited to self-use and reasonable quantity, but tobacco products, alcoholic products and 20 kinds of commodities that should be taxed by the state shall be handled separately.

2. According to the above regulations, besides the total value of articles carried by passengers can not exceed 5,000 yuan, it is also required that the variety for personal use is single and the quantity is reasonable.

Extended data:

The advantages of levying ad valorem tax are:

First, the tax is reasonable, the ad valorem tax is directly proportional to the commodity price, and the tax of similar suppliers with high quality and good price is also high, which limits the import of high-priced goods to some extent;

Second, when prices rise, taxes will increase accordingly, and fiscal revenue and security will not be affected at this time;

Third, it has wide applicability, and basically all goods can adopt this taxation method;

Fourth, the tax categories are clear, especially in terms of tariff level and tariff protection, which is convenient for countries to compare and negotiate.

The main disadvantage of ad valorem tax is that the standard of duty-paid price is inconsistent, which increases the workload of customs, thus improving the speed of customs clearance, and is also prone to trade disputes due to the determination of duty-paid price.

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