Customs supervision of personal postal items is as follows:

1. For personal mailed items entering the country, the customs shall collect import taxes in accordance with the law, but if the amount of import taxes payable is less than RMB 50 (including RMB 50), the customs shall exempt them.

2. The limit for personal items sent from or to Hong Kong, Macao and Taiwan is RMB 800 each time; the limit for items sent from or to other countries and regions is RMB 1,000 each time.

3. If personal mailed items entering or leaving the country exceed the prescribed limit, they should go through the return procedures or go through the customs clearance procedures in accordance with the regulations for goods. However, if there is only one item in the parcel and it is indivisible, although it exceeds the prescribed limit, it can go through the customs clearance procedures in accordance with the regulations for personal items if it is verified by the customs to be for personal use. The taxes collected are levied according to the tax rates and prices specified in the "Classification Table of Inbound Articles of the People's Republic of China" and the "Dutiable Price Table of Inbound Articles of the People's Republic of China".