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[Statutory tax relief]
Range of tax relief
Tariff, VAT, Consumption tax
Statutory tax relief
Unconditional tax relief– no need of post-management
■ Main contents of tax relief
☉ Import and export taxation (including overdue fines) one shipment of below 50 Yuan
For tariff, import VAT and consumption tax with one shipment of below 50 Yuan shall be duty-free and without any formalities.
☉ Advertising materials and samples without commercial value
ㅇAdvertising materials without commercial value and other uses
ㅇSamples without commercial value only being provided for reference use in the process of import and export (for example, sample of garment, a pair of shoes, etc.)
ㅇReasonable number of samples consumed in the process of analysis, chemical experiments, quality testing(for example, testing of pharmaceutical, chemical reagents, etc.)
ㅇProducts of processing trade or sample processing
☉ Donations of foreign governments, international organizations
ㅇAccording to the agreements of Chinese and foreign governments and international institutions, the recipient unit in accordance with the provisions of agreements may purchase imported goods by itself by using materials directly donated or grant aid provided by foreign governments, international organizations.
ㅇImported goods donated by foreign local governments or civil organizations commissioned by the foreign government.
ㅇImported goods donated by members of international organizations commissioned by the international organization
ㅇProducts of tax relief imported with the implementation of international treaties
☉ Products with damage or loss before the customs clearance
ㅇProducts with damage or loss caused during overseas transport or loading
ㅇProducts with damage or loss caused by force majeure after loading
ㅇProducts with damage or decay not caused by careless storage
The damaged goods after the approval of customs will be inspected by the relevant institutions before releasing. If recognized by the customs, its customs tariff, value-added tax and consumption tax will be exempt according to the extent of damage.
☉ Ships, aircraft, vehicle products
Necessary fuel, materials and food supplies for means of entry and exit transport (import and export ships, trains, aircraft) recognized by the customs.
☉ Temporary import and export goods
ㅇSamples, exhibits, construction machinery, construction vehicles, engineering ships, equipment and tools for installation, television or movies filming equipment, containers and theater costumes, etc. which approved by the customs for temporary entry or exit and re-exported or re-imported within 6 months.
ㅇTaxpayer of temporary entry or exit should pay for guarantee equal to the taxes or provide warranty for being exempt from tariff temperately.
☉ Tourists, flight attendants carrying the required quantity and amount of goods
Goods which entry tourists or transport attendants carrying in for personal use or traveling required, as a gift, and imported parcels or other goods without commercial purpose identified by the Customs will be duty-free.
☉ Tax relief in accordance with international treaties, laws and regulations
According to the international treaties Chinese government has signed or acceded, products without tax reduction or exemption are regulated by laws.
☉ Export goods to be re-imported
Export goods which are re-imported in one- year of export in its original state because of quality or specifications will be exempted from tariff.
☉ Import goods to be re-exported
Import goods which are re-exported in one-year of import in its original state because of quality or specifications will be exempted from export tariff.
☉ Free substitutes for products of damage, different specifications and other reasons
Due to the reasons of the damage, insufficient quantity, poor quality or different specifications and other reasons, the consignor, the carrier or the insurance company can free replace them by substitutes.
■ Relief program
ㅇIf relevant products meet the above contents of statutory relief, different from specific relief, there is no need to process application and approval procedures. Customs will directly give tax relief for products meeting the specified conditions.
ㅇCustoms shall notice that if necessary, main contents of tax relief or explanatory materials must be submitted to the Customs.
■ Post-Management (Supervision)
ㅇFor tax relief goods, without the permission of customs, such goods cannot be transferred, mortgaged, pledged, changed of use or disposed in a certain period.
ㅇAbove statutory relief main contents, different from the specific relief, don’t provide supervision obligations.
ㅇThe nature of relief is unconditional relief without other supervision conditions.