Explanation by the Supervising Office of the General Administration of Customs of China (GACC) on the Announcement of Related Matters with the Supervision on Imported and Exported Sample Goods and Advertising Articles
[2010-07-09 09:59:25]
Main Content of the Announcement
The first 4 clauses in the Announcement respectively define the concepts, declarers, requirements for trade control and tax administration with respect to sample goods and advertising articles.
Concepts: Imported and exported samples refer to the sample goods which are imported or exported only for reference for placing orders; Imported and exported advertising articles refer to the advertising and promotional articles which are imported or exported for publicizing the contents of related commodities.
Declarers: Any imported and exported sample goods and advertising articles, whether supplied free-of-charge or not, shall be declared to China Customs by the imports/exports consignees/consigners or their agents registered with China Customs authorities, which shall then conduct the inspection and release for such goods as per relevant regulations.
Requirements for Trade Control: Where the imported and exported sample goods and advertising articles fall within commodities under the State prohibition for import and export or subject to import and export licenses, relevant State administrative regulations shall govern for them.
Requirements for Tax Administration: Only imported and exported sample goods and advertising articles of no commercial value may be exempt from tariffs and Customs-collected import duties, while others shall be subject to taxations as per relevant regulations.
Source: By Guan Kunming with the GACC's Supervising Office
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