What is important to know when sending items to China?

Considering customs clearance procedures set by the Customs of the People's Republicof China, the China Post recommends following the below described requirements:

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 CNY50 (SDR5.38405).
2. Items for personal use imported into China (not including items important from Hong Kong, Macau and Taiwan) may not exceed CNY 1 000 (SDR107.681) per item in value.
3. When items imported for personal use exceed this limit in value, three outcomes are possible:
   1. The items will be returned;
   2. If the Customs of China determines that the items are not for personal use but are actually intended for commercial use, the items will be cleared using commercial customs procedure;
   3. 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 licence, 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 3.3. above. Individuals or companies that are not registered with China Customs to effect clearance are advised to entrust the customs clearance process to enterprises that are specifically registered with China Customs for this purpose.
6. Standardized UPU CN documents (CN23, CP 71/CP 72 are to be attached to all EMS items and parcels sent to China.
7. In accordance with UPU regulations, a CN 23 customs declaration shall be attached to each parcel, either as a single form or as part of a CP 72 manifold set. Since Chine Customs retains one copy of the CN 23, China requests that two copies of the CN 23 customs declaration be attached to each parcel, in accordance with the information provided by it in the Parcel Post Compendium. Two copies of the CN 23 customs declaration should also be attached to each EMS item.