1. 個人物品郵寄進口時有繳納關稅的義務，但是如果郵寄的物品申報價值摺合人民幣是50人民幣則不需要繳納關稅。（USPS 報國進口一直是抽查，不幸被抽查到則需要繳納關稅，沒有被抽查到就不需要繳納關稅）
2. 個人物品進口（不包括香港，澳門，台灣進口到中囯）申報價值不可超過摺合人民幣1000人民幣。
3. 當個人物品超過規定的申報價值，有以下三種結果：
a. 包裹被退運
b. 如果海關判定物品不是個人物品，而是商業用途，則進口物品需要按商業報關程序清關。
c. 如果海關判定進口的物品是個人物品，則需要提供相應的文件。例如合同，商業發票，清單，進口許可證等一些類似的文件。
4. 如果進口的物品是商業用途，則需要走商業清關程序。
5. 中國海關只允許在中國海關註冊備案的個人（收/發件人）或企業公司進行商業報關同時需要提供3c中提到的相關文件才可進行商業清關。未註冊的個人或企業請將商業清關委託給為此目的專門註冊的機構。
進口中國海關原文如下：
Observations
Items that contain powders, liquids, lithium batteries, or lithium cells are prohibited for carriage by domestic air transport within China. Any of these items that are approved for international air transport and arrive at the initial gateways in China will be forwarded via ground transportation to their next destination. China Post will accept no liability for the delay in delivering these items. Mailers should be aware of the following customs requirements in China:
1. Items for personal use mailed to China are subject to duty and tax. However, items imported for personal use are exempt from duty and tax, if such duties and taxes are equal to or less than 50 CNY.
2. Items for personal use imported into China (not including items imported from Hong Kong, Macau, and Taiwan) may not exceed 1,000 CNY.
3. When items imported for personal use exceed the allowed value limit, three outcomes are possible:
a. The items will be returned.
b. If Customs determines that the items are not for personal use but are actually intended for commercial use, the items will be cleared using commercial customs procedures.
c. If Customs determines that the items are actually intended for personal use, then supporting documents such as a trade contract, commercial invoice, packing list, waybill, customs declaration brokerage authorization agreement, import and export license, or other similar documentation will need to be provided.
4. If imported items are intended for commercial use, commercial customs clearance will be applied.
5. China Customs permits only shippers and consignees that are registered declarants or other registered enterprises to present items that must be accompanied by the documents mentioned in paragraph 3c above. Individuals or companies that are not registered with China Customs to affect clearance are advised to entrust the customs clearance process to enterprises that are specifically registered with China Customs for this purpose.