|
Q：
|
Under what circumstances should inbound and outbound goods be subject to customs supervision?
|
|
A：
|
Imported goods shall be subject to customs supervision from the time of entry into the country until the completion of customs formalities, exported goods from the time of declaration to the customs until they leave the country, and transit, transshipment and through-transport goods from the time of entry into the country until they leave the country.
|
|
Q：
|
When should imported and exported goods be declared to the customs?
|
|
A：
|
The consignee of imported goods shall declare to the customs within 14 days from the date when the means of transport declares its entry into the country. The consignor of exported goods, except for those specially permitted by the customs, shall declare to the customs 24 hours before loading after the goods arrive at the customs supervision area.
|
|
Q：
|
Which department is responsible for collecting tariffs on goods permitted for import and export and inbound and outbound items in accordance with the law?
|
|
A：
|
Goods permitted for import and export and articles entering or leaving the country shall be subject to customs duties by the customs in accordance with the law.
|
|
Q：
|
Who is the taxpayer of customs duties?
|
|
A：
|
The consignee of imported goods, the consignor of exported goods, and the owner of inbound and outbound articles are the taxpayers of customs duties.
|
|
Q：
|
Which imported and exported goods and items entering or leaving the country are subject to reduced or exempted tariffs?
|
|
A：
|
-
Advertising materials and samples without commercial value;
-
Materials donated free of charge by foreign governments or international organizations;
-
Goods that were damaged or lost before being released by the customs;
-
Items within the prescribed amount
-
Other goods and articles for which tariffs are reduced or exempted as prescribed by law;
-
Goods and articles for which tariffs are reduced or exempted as stipulated in international treaties concluded or acceded to by the People's Republic of China.
|
FAQ
