Q: I am currently in South Africa and plan to fly to Shanghai soon, transiting through Doha. I intend to bring 30 bottles of wine into China for my family's and my own consumption, and to give to relatives and friends.

I would like to confirm the following:

• Can 30 bottles be recognized as a reasonable quantity for personal use and released after proactive declaration and lawful tax payment upon entry?
• Is there a maximum quantity for wine carried by individual passengers, or criteria for determining a reasonable quantity for personal use?
• If 30 bottles are deemed to exceed a reasonable personal-use limit, can customs clear them at Pudong airport as imported goods? What documents and importer qualifications are required?
• If customs clearance cannot be completed, how will this batch of wine be handled?
• If handling as personal baggage is permitted, how are taxes calculated, what kind of purchase invoice should be provided, and which declaration channel should be used upon arrival?

A: According to Announcement No 11, 2024 of the Customs Tariff Commission of the State Council of the People's Republic of China:

Inbound baggage items that customs determines to be for personal use and in reasonable quantities shall be subject to a simplified procedure for collecting customs duty, value-added tax, and consumption tax together.

Inbound luggage and articles that can be released duty-free are as follows:

• For resident travelers, inbound luggage and articles acquired abroad with a total value not exceeding 5,000 yuan (about $750);
• For non-resident travelers, inbound luggage and articles intended to remain in China with a total value not exceeding 2,000 yuan.

For resident travelers, unaccompanied luggage shipped separately shall be combined with luggage already inspected and released at the time of entry when calculating the total value.

For frequent travelers entering and exiting China and for minors under 18 years of age, customs grants duty-free clearance only for essential travel items.

For crew members of inbound means of transport, customs shall grant duty-free entry only to items needed during their period of service.

Tobacco products and alcoholic beverages must also comply with the quantity limits set out in the duty-free allowance table for inbound luggage and articles.

Where the duty-free allowance is exceeded, only the excess portion shall be taxed. However, an indivisible single article shall be taxed in full.

Inbound articles exceeding the quantity reasonably required for personal use shall be taxed as imported goods.

Regarding alcoholic beverages:

• For inbound travelers, the duty-free allowance for alcoholic beverages with an alcohol content of 12 percent or higher is 1.5 liters;
• For frequent travelers entering and exiting China, alcoholic beverages with an alcohol content of 12 percent or higher are not eligible for duty-free entry.

For inbound articles eligible for the simplified tax procedure, the comprehensive tax rate for cigarettes and alcoholic beverages is 50 percent. The tax payable is calculated by multiplying the taxable value by the comprehensive tax rate.

Note: In the tax-rate provision above, "alcoholic beverages" refers to beverages with an alcohol content of 12 percent or higher.

If you require further assistance, call Shanghai Customs' hotline at 86-21-12360.

Source: Shanghai Customs