Notice of New Regulation: Import and Export of Samples and Advertising Materials


  General Administration of China Customs: Regulation No.33 effective July 1, 2010

 

（Updated on July 2）

A new regulation (No.33) has been released by the General Administration of China Customs. The objective is to further monitor import and export samples and advertising materials. This takes effect July 1, 2010.

The new regulation includes the following changes:

Changes in new regulation on import and export of samples and advertising materials:

  • Limit on value for exemption of duties and taxes: The previous exemption of customs duties, VAT and taxes (“Taxes”) for samples and advertising materials not exceeding RMB400 in value is abolished so such shipments will be charged the appropriate Taxes, based on the commodity HS Code. Exemption of Taxes now applies to shipments fulfilling these criteria:
  1. The import and export taxes are lower than RMB 50
  2. It is declared  as samples and advertising materials with no business value#, such as mutilated clothing or a single shoe with a hole in the sole. This is subject to verification by Customs.

Therefore, shipments of samples and advertising materials not exceeding RMB400 in value may be subject to Taxes.

  • Importer or exporter registration code requirement: The new regulation requires an importer or exporter registration code (a 10 digit code) to be reported in the customs declaration of all consignments. The exceptions are documents and personal effects

To minimize the effects of this new regulation to your shipping, FedEx recommends you do the following before shipping:

  • If you are not registered with China Customs, please register promptly by applying for  an importer or exporter code, or engage an agent who is authorized to act as the importer or exporter of record for your consignments
  • Please provide HS codes or inform the overseas consignee or shipper to provide accurate and detailed descriptions of the goods being shipped

FedEx will keep you updated of further developments. Should you require any further information or the latest status of your shipments, please call the International Customer Service Hotline at 800.988.1888.

 

# Classification of samples and advertising materials with no business value, is identified by Customs; if identified as one with business value, the samples and advertising materials can not be declared as duty exempt

 

Links:

General Administration of China Customs: Regulation No.33 

General Administration of China Customs: Regulation No.41 

Guide of FedEx AWB Writing for China Import and Export Samples and Advertising Articles 

China Customs Standard POA (Power of Attorney) 

Guide for China Customs Standard POA Writing (Chinese) 

Tracking of China HS Code: http://service.customs.gov.cn/default.aspx?tabid=9409

Guide for China Commodity HS Code Tracking 

Document Preparation Notice for Importing and Exporting Samples and Advertising Materials