Announcement of the General Administration of Customs of China, No. 33, 2010: to Strengthen the Management on Import and Export Samples and Advertising Articles

In order to regulate the trade order of import and export and strengthen the management on the import and export samples as well as advertising articles, relevant issues are hereby announced as follows:

Ⅰ. Import and export samples refer to the sample goods which are imported or exported only for reference for placing orders; the import and export advertising articles refer to the werbebrief which are imported or exported for publicizing the contents of related commodities.

Ⅱ. Import and export samples and advertising articles, whether provided free of charge or not, shall apply customs declaration by the import and export consignee and consignor or their agents registered at the Customs, and go through inspection and clearance by the Customs in accordance with the provisions.

Ⅲ. Where the import and export samples and advertising articles belong to commodities that are under the State import and export restrictions or are administrated by issuing license for import and export, relevant State administrative provisions shall apply.

Ⅳ. Import and export samples and advertising articles with no commercial value are granted an exemption of tariff and import duty collected by the Customs, while other import and export samples and advertising articles shall be taxed uniformly in accordance with the regulations.

Ⅴ. The Announcement shall be implemented as of July 1, 2010. The original Measures for Customs Supervision of the People's Republic of China on Import and Export Samples and Advertising Articles (SHUHUOZI [86] No. 496) and Notice on Amending Article 7 of Measures for Customs Supervision on Import and Export Samples and Advertising Articles (SHUJIANYI [1990] No. 698) shall be repealed simultaneously.