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Personal Postal Articles Tax：
This is the import duty imposed on personal baggage or personal postal articles entering China. These articles shall be limited to reasonable quantities for personal use. Customs shall levy duties on the portion of articles whose value exceeds the duty-free limit. If the mail contains only one inseparable article whose value exceeds the limit, the mail will be cleared as personal article upon verification by the Customs as article for personal use. Exempted for articles with import duties not more than RMB 50.
Food & Beverage, Shoes, Bags, Eyewear, Mobiles, Computers, Cameras, etc.