The Regulation on the Entry and Exit of Printed Materials and Audio-visual Products in People's Republic of China (PRC) (Order No.20 1) stipulates that: (1) Printed materials or audio-visual products containing one of the following contents are prohibited from entering the country:1. Those who oppose the basic principles set by the Constitution; 2. Endangering national unity, sovereignty and territorial integrity; 3. Endangering national security or damaging national honor and interests; 4. Attacking the China * * * production party and slandering the people of China and the government of China; 5. Inciting national hatred and discrimination, undermining national unity and infringing on national customs and habits; 6. Advocating cults and superstitions; 7. Disrupting social order and undermining social stability; 8. Advocating obscenity, gambling, violence or abetting crimes; 9. Insulting or slandering others and infringing upon their legitimate rights and interests; 10. Endangering social morality or excellent national cultural traditions; 1 1. The national competent department decides to prohibit entry; 12. Other contents prohibited by laws, administrative regulations and state regulations. (2) Printed or audio-visual products containing one of the following contents are prohibited from leaving the country: 1. List printed matter or audio-visual products prohibited from entering the country; 2. Involving state secrets; 3. The national competent department has determined that it is forbidden to leave the country. (3) If the imported printed matter and audio-visual products for personal use are less than the following specified quantities, the customs will release them duty-free: 1. Books, newspapers and periodicals published in singles are less than 10 copies per person; 2 single disc (disc) distribution of audio-visual products each time not less than 20 discs; 3 complete sets of books and publications, no more than 3 sets per person at a time; 4 complete sets of audio-visual products, no more than 3 sets per person at a time. (4) Under any of the following circumstances, the customs shall handle the relevant formalities for all imported printed matter and audio-visual products as imported goods: 1. Individuals carrying or mailing books, newspapers and periodicals published in singles into the country, each with more than 50 copies at a time; 2. Individuals carrying or mailing single discs (discs) of audio-visual products into the country, with each person exceeding 100 discs at a time; 3. Individuals bring or mail complete sets of books and publications into China, each set exceeding 10; 4. Individuals bring or mail complete sets of audio-visual products into the country, each exceeding 10 sets; 5. Others that constitute the characteristics of commodities. If the quantity of printed matter and audio-visual products imported by individuals for their own use exceeds the quantity specified in Item (3) above, but it is still within a reasonable quantity, which does not belong to the circumstances specified in Item (4), the customs shall levy taxes on the part exceeding the specified quantity in accordance with the Regulations of People's Republic of China (PRC) on Import and Export Tariffs.