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Entry and Exit Policy Entry and Exit Policy
Entry and Exit Facilitation Policy Entry and Exit Facilitation Policy

Articles Restricted from Entry Regulations for Specic Articles

(1) Tobacco & Alcohol Personal transport and mailing of cultural relics (including works by deceased famous modern
painters and calligraphers) for export
Each person may bring 400 cigarettes, or 100 cigars, or 500g of tobacco; 2 bottles (1,500 ml) of alcoholic
drink duty free. Cultural relics intended for export shall be declared to Customs. Customs shall release the articles on
the basis of identication marks sealed by the cultural administration departments and invoices for
(2) Currency permitting the transport of cultural relics and antiques, or the export license issued by the cultural
administration departments designated by the Ministry of Culture.
Each person can bring no more than RMB 20,000 in cash, or any other foreign currency in cash equiva- Personal transport and mailing of printed matter and audio-visual products for entry and exit
lent to USD 5,000. The exceeding amount shall be declared to Customs.
The articles shall be declared to Customs. If the quantity exceeds the reasonable amount for personal
(3) See Decree of the General Administration of Customs of the People’s Republic of use, they should be returned.
China No. 43 for detailed information on other articles restricted from entry. General Administration of Customs (GACC) www.customs.gov.cn

Articles Prohibited from Exit Departure Tax Refund

(1) All articles identied as articles prohibited from entry. (1) Tax Refund Conditions
(2) Manuscripts, printed matter, lms, photographs, music records, cinematographic lms, loaded You may enjoy the departure tax refund if: You have stayed in the Chinese Mainland for no more than
recording tapes and video tapes, compact discs (video and audio), storage media for computers and 183 consecutive days; the goods are taken out of China within 90 days from the date of purchase; and
other articles which contain state secrets. the tax refundable goods purchased from one Tax Free Store on one day are worth at least RMB 500.
(3) Valuable cultural relics and other relics prohibited from exit. (2) Tax Refund Rate

(4) Endangered and precious rare animals and plants (including their specimens), and their seeds The tax refundable rate is generally 11%, but you may need to pay a handling fee.
and reproducing materials.
(3) Tax Refund Process
Articles Restricted from Exit When leaving China, you may apply to Customs for the tax refund by providing the Departure Tax
Refund Application Form provided by Tax Free Stores, sales invoices, the tax refundable goods and
your valid ID documents. After Customs check the goods and stamp the Application Form, the tax will
(1) Foreign Currency and Securities
be refunded via a tax refund agency located within the secured area of the departure port.
You can take foreign currency in cash equivalent to USD 5,000 out of China. If carrying foreign currency
(4) Currency and Payment Methods for Tax Refund
in cash worth more than USD 5,000, you shall apply for a Permit for Taking Foreign Currency out of the
Customs Territory (issued by a bank) and declare it to Customs. The tax is refunded in RMB. If the total tax refund amount is less than RMB 10,000, it will be paid in cash
(2) See Decree of the General Administration of Customs of the People’s Republic of China No. 43 or by bank transfer. If the amount is over RMB 10,000, it will be paid by bank transfer.
for detailed information on other articles restricted from exit. State Taxation Administration www.chinatax.gov.cn

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