Restrictions on the total value and tax exemption for each mailing, as well as the category of items that are prohibited or limited are set by the Customs. Personal imported articles by mailing should be levied import duty by the Customs according to law. However, the import duty which is no more than 50 RMB can be exempted. Personal items sent from or to Hong Kong, Macao and Taiwan should be limited within the value of 800 RMB; Personal articles sent from or to other countries and regions should be limited within the value of 1,000 RMB. Personal imported or exported articles by mailing which exceed the prescribed value should be returned or released if they subject to Customs formalities for delivering according to related regulations. If a parcel contains one undivided object, though exceeding the prescribed value, may be released according to personal items regulations after the Customs confirm that it is for personal use. Imported and exported business articles by mailing should subject to Customs formalities for delivering.