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Knowledge of customs

Differences between general imported and exported goods and general trade goods

Release time:2016-11-15 11:08:41

1.Pay import and export duties when importing and exporting

The "entry and exit link" refers to the state of being under supervision of customs when the exported goods have been declared to customs yet have not yet been shipped and left the country before the imported goods conclude customs procedures.  In this link, the consignee importing goods and consignor exporting goods should pay customs duty, customs withholding tax and registration fees and other expenses to customs according to Customs Law and related other laws and rules.

2.Related licenses submitted in importing and exporting

If goods importing and exporting are subject to control of state laws and rules, the consignee and consignor importing and exporting goods or his agent shall submit related import and export license to customs.

3.Customs release

After levying full taxes, auditing related import and export licenses, the customs sign, seal and release according to regulation. At this moment, the consignee and consignor importing and exporting goods or his agent can go through the procedures of extracting imported goods or shipping exported goods.  For general imported and exported goods, customs release means the customs procedures have already been completely concluded. The goods can be freely circulated in customs boundary or transported overseas.

1.Scope of general imported and exported goods

General imported and exported goods are applicable to actual imported and exported goods excluding special goods enjoying tax reliefs

2.Applicable specific goods of general imported and exported goods

① Imported and exported goods in general trade mode (excluding those enjoying special tax reliefs);

② Imported and exported goods in trade modes of barter trade, compensation trade, consignment and sales by proxy

③Imported and exported goods in contracting engineering projects;

④ Imported and exported goods in border trade in small amount

⑤Samples for importing and exporting display by China-stationed commercial institutions of foreign countries.

⑥Commodities exported when foreign tourists order small batch;

⑦Small articles existing and entering with exhibits;

⑧Imported and exported goods of leasehood;

Imported and exported goods of leasing trade mode is applicable to general import and export supervision system, i.e. submitting import and export licenses at exist and entry link, then paying import and export duties in lump sum according to duty paid or in installment according to rent. After the imported and exported goods in leasing trade mode are actually imported or exported, the customs make one-off statistics of import and export trade for goods.

⑨Hand out of imported and exported sample (excluding hand out of temporarily imported and exported sample);

⑩ The goods turned to actual import or export due to change of properties or use purposes after the goods exit or enter in the mode of bonding, exhibiting or other special use purposes.

Imported goods provided for free

A.The imported goods gifted by foreign merchants in economic trade activities;

B.The trial run materials and expendabile articles provided by foreign merchants in economic trade activities

C.Imported goods gifted to domestic units by Chinese overseas enterprises and institutions.

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