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

Implementation of Entry & Exit Express as per the Announcement

Questions and Answers about the Announcement

Owing to a close correlation between the classification and declaration of express goods stipulated in the Customs Supervision Measures of People's Republic of China on Entry & Exit Express (Decree No. 147 by the General Administration of Customs of China) and China Customs' supervision regulations on samples goods and advertising articles, now answers are provided below for some questions from enterprises about the implementation of entry & exit express according to the Announcement:

Question: How to define the "sample goods and advertising articles of no commercial value"?

Answer: According to the definition by China's Tariff Regulations, "sample goods and advertising articles of no commercial value" refer to products only used for exhibition and sales promotion, and without other purposes or with very low value, such as products or raw materials used only for exhibition by means of sectioning, punching, making permanent marks or other effective methods.

Question: Can express operators as agent of consignees/consigners declare to Customs the KJ2 and KJ3 customs declaration forms?

Answer: According to the following stipulation in the Announcement No. 33: "Any imported and exported sample goods and advertising articles, whether supplied free-of-charge or not, shall be declared to China Customs authorities by relevant consignees/consigners or their agents registered with China Customs authorities", express operators as agent for clearing customs cannot replace imports/exports consignees/consigners to make declaration as business entities to Customs authorities; And for declaring the KJ2 and KJ3 declaration forms, a letter of attorney for Customs declaration shall be made and entered into by and between the Customs-registered consignees/consigners and the Customs-registered express operators, and then shall be submitted to Customs authorities.

Question: For KJ2 and KJ3 express, how to declare the data items for goods with tariff below minimum taxable amount?

Answer: Enterprises should truthfully declare the transaction prices in line with real transaction currencies. When declaring imports and exports, enterprises shall fill in all required items including the name or description, specification, model, HS code, quantity, measurement unit, and so on, to facilitate the classification, price auditing, and tax calculation by Customs. As for Customs-verified individual goods with tariff below minimum taxable amount, express operators may fill in and then declare to Customs the KJ2 customs declaration form.

On May 25, 2010, the General Administration of Customs of P. R. China (GACC) released its Announcement of Related Matters with the ...