Measures of People's Republic of China (PRC) Customs on the Supervision of Import and Export Samples and Advertisements

Article 1 In order to promote the development of China's foreign trade and international economic and technological cooperation and strengthen the management of import and export samples and advertising products, these Measures are formulated in accordance with the relevant provisions of the state. Article 2 The term "import and export samples" as mentioned in these Measures refers to import and export goods samples for ordering reference; Advertising products refer to advertising materials used to publicize the contents of commodities in import and export. Article 3 Import and export samples, advertisements and products, whether purchased with compensation or provided free of charge, shall be declared to the customs by the receiving and dispatching unit or its agent (or carrier), and the customs shall examine and release them according to the provisions of these Measures. Article 4 The samples and advertisements imported and exported by companies and enterprises authorized by the state to engage in import and export business shall be examined and released by the customs on the basis of the import and export goods declaration form filled out by them. Article 5 If the samples and advertisements imported and exported by enterprises and institutions other than those specified in Article 4 of these Measures are reasonable in quantity and the value is below 1000 yuan, the customs shall examine and release them on the strength of the certificate issued by the competent department (above the bureau level) and the import and export goods declaration form filled in. Upon examination by the customs, if the quantity is unreasonable or the value is above 1000 yuan, the customs shall examine and release the goods with the approval certificate of the administrative department of economy and trade and the customs declaration form for import and export goods. Article 6 The import and export samples and advertisements listed in Articles 4 and 5 of these Measures are commodities prohibited or restricted by the State and subject to license management. Except with the consent of the Customs, the import and export licenses shall be handled in accordance with the relevant administrative regulations of the State. Article 7 Import and export samples and advertising products are inspected by the customs in a reasonable quantity. If the total value of each sample is less than RMB in 200 yuan, they shall be exempted from customs duties and product tax (or value-added tax). Every time the total value exceeds that of 200 yuan, excess tariffs and product taxes (or value-added tax) will be levied. Article 8 Import and export samples and advertising products that meet the following conditions, which have been examined by the customs in reasonable quantities, shall be exempted from customs duties and product tax (or value-added tax) regardless of their value:

(a) no commercial value and other purposes;

(two) used for analysis, inspection, testing quality and consumption in the above process;

(3) It belongs to samples or sample processing. Article 9 Unless otherwise stipulated, the following imported samples and advertisements, regardless of their value, shall be subject to customs duties and product taxes (or value-added tax) according to regulations: all kinds of motor vehicles, bicycles, watches, televisions, radios, tape recorders, tape recorders, record players, cameras, household refrigerators, household sewing machines, washing machines, photocopiers, air conditioners, electric fans, vacuum cleaners, stereos, video recording equipment and cameras. Article 10 If imported samples and advertisements released duty-free by the customs need to be sold, transferred or used for other purposes, the relevant units shall report to the customs for approval in advance and pay customs duties and product taxes (or value-added tax) according to regulations. Article 11 It is forbidden to illegally import and export goods and personal articles under the guise of samples, advertisements and other names. Twelfth acts in violation of the provisions of these measures shall be handled by the customs in accordance with the Provisional Customs Law of People's Republic of China (PRC) and other relevant laws and regulations of the state. Article 13 These Measures shall be implemented as of 1 July, 9861day.