(I) Statutory Duty Reductions and Exemptions
1. A single shipment of goods with a tariff amount of less than RMB 50 yuan is exempted from tariffs.
2. Advertising goods and samples of goods with no commercial value are exempted from customs duty.
3. Goods given by foreign governments and international organizations without compensation are exempted from customs duty.
4. Fuel, materials and dietary supplies necessary for the journey loaded on inbound and outbound means of transportation are exempted from duty.
5. Goods lost before being released by customs are exempted from customs duty.
6. Goods that have suffered damage prior to their release from Customs may be subject to a reduction of customs duty according to the degree of damage recognized by Customs.
7. Goods and articles which are subject to reduction or exemption of customs duties under international treaties concluded or participated by China shall be subject to reduction or exemption of customs duties in accordance with the provisions thereof.
8. Other goods and articles for which the law provides for the reduction or exemption of customs duties.
(2) tariffs three specific tax exemptions and reductions
1, scientific and educational supplies
In order to facilitate the development of China's scientific research, education, scientific research institutions and schools, not for profit, within a reasonable amount of imported scientific research and teaching supplies that can not be produced domestically, directly used for scientific research or teaching, exempted from import tariffs and import-related value-added tax, consumption tax.
2. Special Supplies for the Disabled
In order to support the rehabilitation of the disabled, the import tariffs, import-related value-added tax (VAT) and consumption tax shall be exempted for the personal supplies of the disabled as stipulated in the regulations; and the import tariffs, import-related VAT shall be exempted for the importation of special supplies for the disabled which cannot be produced domestically by the rehabilitation, welfare institutions, prosthetic limb factories and rehabilitation hospitals of honorary military personnel and which have been specified in the regulations.
3, poverty alleviation, charitable donations
In order to promote the healthy development of public welfare undertakings, foreign donors to the recipient of gratuitous donations directly for poverty alleviation, charitable undertakings, exempted from import tariffs and import-related value-added tax.
(C) temporary tax exemption
Temporary entry or temporary exit of the following goods, in the entry or exit of the taxpayer to the Customs equivalent to the amount of tax due to the deposit or to provide other guarantees, you can not pay the customs duty, and should be re-exported from the date of entry or exit or reshipment of re-export or re-export of six months; the need to extend the limit of re-export or reshipment of re-export. The taxpayer shall apply to the Customs for an extension of formalities in accordance with the provisions of the General Administration of Customs:
1. Goods displayed or used in exhibitions, fairs, conferences and similar activities.
2. Goods used in cultural and sports exchange activities for performances and competitions.
3. Instruments, equipment and supplies used for news reporting or filming movies and TV programs.
4, scientific research, teaching, medical activities using instruments, equipment and supplies.
5. Transportation and special vehicles used in the activities listed in items 1 to 4 above.
6. Samples of goods.
7. Instruments and tools for use in the installation, commissioning and testing of equipment.
8, containers for goods.
9, other goods for non-commercial purposes.
The Customs shall collect customs duties in accordance with the law if the temporarily imported goods listed in the first paragraph are not reshipped out of the country within the prescribed period, or if the temporarily exported goods are not reshipped into the country within the prescribed period.
(D) temporary tax exemption and reduction
Temporary tax exemption and reduction refers to the statutory tax exemption and reduction and exemption other than the specific tax exemption and reduction, i.e., by the State Council in accordance with the "Customs Law", for a unit, a certain type of commodities, a certain item or a batch of import and export goods of special circumstances, the need to import and export of dutiable goods for the tariff exemption and reduction of the special given.
Tariff enforcement measures
The collection of late payment of tariffs. From the date of late payment of the expiration of the tariff payment period to the date of payment of the tariff by the taxpayer, a daily levy at the rate of 0.5 per cent of the amount of late payment of the tariff shall be levied, with no deduction for weekends or legal holidays.
The amount of late payment of customs duty = the amount of late payment of customs duty × the proportion of late payment levy (0.5‰) × the number of days of late payment
Mandatory collection. If the taxpayer fails to pay the tax within 3 months from the date of expiration of the deadline for payment of the tax, the Customs may, with the approval of the Commissioner of the Customs directly under the Customs or the Commissioner of the subordinate Customs authorized by the Commissioner of the Customs, take compulsory measures such as mandatory withholding, value change against payment, and other compulsory measures.
Legal Basis
Measures for the Administration of Tax Deduction and Exemption for Imported and Exported Goods of the Customs of the People's Republic of China
Article 1 In order to regulate the administration of tax deduction and exemption for imported and exported goods of the Customs, to safeguard the lawful rights and interests of administrative counterparts, and to optimize the business environment, the Customs may, in accordance with the "Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law), the Customs Law" (hereinafter referred to as "Customs Law"), "Regulations of the People's Republic of China on Import and Export Tariffs" and relevant laws and administrative regulations, the formulation of these measures.
Second, the import and export of goods reduced or exempted from customs duties, import taxes (hereinafter referred to as tax exemptions and reductions), unless otherwise provided by laws and administrative regulations, the Customs in accordance with the implementation of these Measures management.
Article 3 The applicant for tax reduction or exemption for import and export goods (hereinafter referred to as the applicant for tax reduction or exemption) shall apply to the competent Customs authorities for the confirmation of tax reduction or exemption, tax reduction or exemption of goods, tax guarantee, tax reduction or exemption of goods for subsequent management of the relevant business.
The applicant for duty exemption or reduction shall apply to the competent Customs for duty exemption or reduction related business, and shall submit complete, valid and standardized application materials in accordance with the regulations, and shall bear the corresponding legal responsibility for the truthfulness, accuracy, completeness and standardization of the materials.