由 caicai8478 When your package is mailed from abroad to China, it must undergo a series of procedures, including inspection, audit, and taxation, by Chinese customs. This process is called customs clearance. Customs clearance is a crucial step in the international express delivery process.
Depending on the nature and purpose of the package, customs clearance is primarily categorized into two types: personal effects and commercial express.
I. Personal Effects Clearance
- Definition
Personal effects clearance refers to the customs clearance process for items received by the recipient in their personal capacity for personal use or as a gift to friends and family, rather than for commercial sale or business. The quantity and value of such items must be within the reasonable personal use range. - Core Characteristics
Subject: The recipient is a natural person (individual).
Purpose: Non-commercial use, meaning personal use or gifting, not for resale.
Requirements: The quantity and value of the items must meet the principle of “reasonable personal use.” For example, a few pieces of clothing, a few bottles of cosmetics, a schoolbag, etc. are acceptable; however, dozens of the same item would be considered non-personal use.
Tax System: Personal luggage tax (short for the import tax on luggage and mail items) applies.
Personal luggage tax is a simplified tax rate that combines customs duties, import value-added tax, and consumption tax.
A certain duty-free allowance applies: Customs will exempt items taxable under RMB 50 (inclusive).
Process: Relatively simple. Declarations are typically made by courier companies (such as DHL, UPS, and EMS) or postal agents. If the package is subject to tax, the recipient will be notified to pay the tax online or offline before customs clearance.
Simply put: If you purchase a personal bag overseas or a family member abroad sends you a box of snacks, you are going through the personal effects customs clearance channel.
II. Commercial Express Customs Clearance
- Definition
Commercial express customs clearance refers to the customs clearance procedures for goods (commodities) entering or leaving the People’s Republic of China for profit. These items will be sold or traded commercially. - Core Features
Subject: The recipient is a company/enterprise (company name and unified social credit code required).
Purpose: Commercial use, including sales, repairs, sample display, production materials, and other business activities.
Requirements: Complete commercial trade documents are required, such as invoices, contracts, bills of lading, packing lists, and licenses.
Tax System: General trade tax applies.
Customs duties, import value-added tax (VAT), and (if applicable) consumption tax must be calculated separately.
There are no duty-free allowances. Regardless of the value of the goods, all taxes must be declared and paid in accordance with the law.
Process: Stringent and complex. Detailed declaration documents must be submitted to customs by a qualified customs broker, which then undergoes multiple steps, including document review, inspection, tax collection, and clearance.
Simply put: A company importing a batch of mobile phones for sale or parts for production uses the commercial express customs clearance channel.
III. Core Differences and Comparison Summary
For a more intuitive understanding, please refer to the table below to view the key differences:
Comparison Dimensions: Personal Effects Customs Clearance Commercial Express Mail Customs Clearance
Recipient: Individual (Natural Person) Company/Enterprise (Legal Entity)
Purpose of Item: Personal use, gift, non-commercial; Sales, business, commercial purpose
Core Requirements: “Reasonable Personal Use” Scope: Complete commercial documents (contract, invoice, etc.)
Applicable Tax System: Postal Tax (Three Taxes in One) General Trade Tax (Customs Duty + VAT + Consumption Tax)
Duty-Free Allowance: Yes (Taxable Amount ≤ ¥50 exempted) No
Customs Clearance Process: Relatively simple, often handled by express delivery agents; Complex, must be handled by a professional customs broker
Declaration Method: Personal Effects Declaration Form; Formal Import and Export Goods Declaration Form
Important Notes and Common Misconceptions
How does customs determine the nature of a package? Customs will comprehensively assess the declared value, quantity, type, and frequency of the items. If you buy 10 lipsticks of the same shade, even if you’re sending them as personal shipments, they’ll likely be considered commercial goods for “non-personal use,” requiring them to be declared as commercial goods or returned.
What is “double-clearance and tax included”? This is a term used in the logistics industry, often applied to commercial freight. It means the logistics provider handles customs clearance and tax payments in both the exporting and importing countries, leaving the shipper/recipient free to worry. This doesn’t mean it’s tax-free; it simply means the taxes are calculated and paid centrally by the logistics provider.
The consequences of choosing the wrong option are severe: if you attempt to pass off commercial goods as personal items to exploit duty-free allowances or streamlined processing, you could face return shipping, fines, or even legal action if seized by customs.
We hope this introductory guide helps you clearly understand the difference between the two! When sending or receiving international packages, be sure to declare them accurately based on their intended use to ensure smooth customs clearance.