Worldwide Customs and Regulatory Updates
Customs Notice No. 33 relating to shipments of samples and advertising articles in and out of China
The General Administration of China Customs implemented notice No. 33 on July 1, 2010. Effective January 1, 2011, the enforcement of the notice will be tightened up in relation to paperwork inspection.
Below summarizes the requirements on import and export of shipments into or out of China:
- 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; and/or
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 (CR) is required for Chinese shippers, recipients and agents: The new notice requires a 10-digit importer or exporter registration code to be reported in the customs declaration of all consignments. The exceptions are documents and personal effects.
To ensure shipments are cleared in a timely manner, oversea shippers need to provide accurate and detailed descriptions, in addition to the appropriate Harmonized Code (HS code) of the goods shipped.
Overseas customers are also required to provide the CR number of their consignees or agents in China on the air waybill and commercial invoice to facilitate the clearance process. Customers who fail to provide the appropriate CR number may experience clearance delay for their shipments.
FedEx will keep you updated of further developments. Should you require any further information, please contact your local FedEx Customer Service team.