According to the new rules, retail goods purchased online will no longer be treated as personal postal articles but as imported goods, which carry tariffs, import VAT and consumption tax.

根据新的政策，在网上购买的零售商品不再属于个人邮政物品，而属于进口物品，将会加上关税、进口增值税和消费税。

youdao

For baggage articles of entry passengers and personal postal articles that should be levied taxes, the adjusted tax rate (see the appendix) is implemented since Jan. 1st 2001.

自2001年1月1日起，对应予征税的入境旅客行李物品和个人邮递物品按调整后的税率(见附件)执行。

youdao