Worldwide Customs and Regulatory Updates


New Customs Notice No. 33 relating to shipments of samples and advertising articles in and out of China

The General Administration of China Customs has released a new notice No. 33 that took effect on July 1, 2010. The objective is to further monitor import and export of samples and advertising articles to China.

Changes 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; 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 requirement (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 minimize the effects of this new regulation on your shipping, FedEx recommends oversea shippers to provide accurate and detailed descriptions of the goods being shipped. Where it is possible, overseas shippers are encouraged to provide the appropriate China commodity HS code of the item shipped to facilitate the clearance process.

You can get the China HS code (available in Simplified Chinese only) by clicking this link:
http://service.customs.gov.cn/default.aspx?tabid=9409

FedEx will keep you updated of further developments. Should you require any further information, please contact your local FedEx Customer Service team.