My wife is currently in Guangzhou, China ... I have recently posted her a Christmas box with a few personal gifts in it. I filled in the customs slip but I am now wondering if she will have to pay import/customs tax for these gifts when she collects them from the post office in Guangzhou. It will take some of the pleasure off getting a gift if she has to pay to receive it. The contents as listed on the customs slip are:

- Book................ (£25)
- Chocolates.......... (£25)
- Various Cosmetics... (£20)
- Soft toy............ (£10)
- Greeting Cards...... (£10)
----------------------------
- Total .............. (£90)

Are any of these items subject to customs tax?
If so, what can she expect to have to pay?

Thank you