目前，中国对居民旅客携带的个人物品的免税[1]限值为５０００元，对非居民旅客拟留在境内的个人物品的免税限值为２０００元。考虑到国民经济发展水平的差异，目前中国的个人物品免税限值额度与发达国家的水平基本相当。
海关负责人黄熠接受记者采访表示，入境旅客携带的行李免税限值（免去税收，限值款额）符合国际通行的做法；海关对"水客"[2]（ 超量携带、帮人带货赚取带工费的人）"打击，是为了给旅客创造便捷高效的通关环境，维护公平的贸易原则。
目前，社会上也有一些争议。有人认为海关对居民旅客的"５０００元"和非居民旅客的"２０００元"限值的规定太严格。黄熠说，国际上普遍存在对进境旅客携带的行李规定免税限值的做法，是各国普遍采用的方法。据了解，澳大利亚对进境个人物品的免税限值是９００澳元，英国是３９０英镑，德国是４３０欧元，美国是８００美元，对非居民旅客的个人物品的免税限值是１００美元，韩国是４００美元。
At present, China has decided upon a 5000RMB limit for tax-free articles carried by resident passengers entering the country, and 2000RMB for articles carried by non-resident passengers, who stay within the country borders. When taking into consideration the differences between the levels of national economic developments, the limit amount for tax-free articles in China at the moment is basically equivalent to the standards which exist in developed countries.
The person in charge of Chinese customs, Huang Yi, while answering questions of reporters, indicated that the limit of tax-free luggage for passengers who enter the country is in accord with the method practiced in the international level. The customs strike traders who transport duty-free goods for sale. This is in order to create a convenient and efficient custom clearance environment, maintaining just trade principles.
At the moment, there is a controversy our society. Some people feel that the "5000RMB" regulation implemented by the customs towards resident passengers, and the "2000RMB" limit for non-resident passengers one are too strict. Huang Yi says that the existing regulation regarding the luggage carried by passengers who enter a country, practiced in the international level, is the method adapted universally by each and every country. According to what is understood, Australia's limit for tax-free articles carried by passengers entering its country is 900 Australian Dollars, in England such limit is 390 Pound Sterling, in Germany it is 430 Euro, in the US it's 800 US Dollars ($100 for non-American citizents) and in Korea it is 400 US Dollars.
[1] 免税 (miǎn shuì) - Tax-free, duty-free.
[2] "水客" (shuǐ kè) - Passengers who transport goods for sale.
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