According to the query of Baidu Law Pro. Com, the shipping account book does not exceed 50, so there is no tax. Legal basis: In case of any of the following circumstances in Article 9 of the Measures of People's Republic of China (PRC) Customs on the Supervision of Entry and Exit Printed Materials and Audio-visual Products, the Customs shall handle relevant procedures for all imported printed materials and audio-visual products as imported goods:

(1) Individuals bring or mail books, newspapers and periodicals published in singles into the country, and each person has more than 50 copies;

(two) individuals carrying or mailing single disc (disc) audio-visual products into the country, each time more than 100 disc;

(3) Individuals carrying or mailing complete sets of books and publications into the country, each with more than ten sets at a time;

(four) individuals carrying or mailing complete sets of audio-visual products into the country, each with more than ten sets;

(5) Other characteristics of the commodity. Under any of the circumstances listed in the preceding paragraph, the consignor, owner and agent of imported printed matter and audio-visual products may apply for returning the imported printed matter and audio-visual products according to law.