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Foreign travelers, overseas Chinese, Hong Kong-Macao compatriots, Taiwanese
compatriots etc. can purchase souvenirs and handicraft products without being
required to apply for an export license. These items are non-taxable when
purchased with their brought-in foreign exchange, and are free from the limits
of value, type and quantity. The Customs Office at the exit site shall permit
the carrying, consigning or mailing of the articles mentioned above according to
the invoice and foreign exchange memo.
Merchandise purchased with RMB and souvenir handicraft products given as
gifts by domestic relatives shall be inspected by the customs
officer. |