Personal inbound and outbound postal articles shall be restricted within the reasonable amount for personal use. The administration principle of the Customs for personal inbound and outbound postal articles is: convenient for normal intercourse, meeting the reasonable needs of individuals and restricting smuggling and other violations. According to that principle, the Customs specify the upper limit on the value and amount of tax exemption of postal articles of each person for each time and varieties of postal articles prohibited or restricted. For inbound and outbound postal articles, the Customs inspect them in accordance with the law and levy tax thereon or release without tax according to related provisions.