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What are certain duty-free goods?What are the customs clearance characteristics of the special duty-free import goods?
2020-02-27 183

What are the customs clearance characteristics of the special duty-free import goods?


1. What are certain duty-free goods?


Specific duty reduction and exemption belongs to tariff preference of our country, which is the combined name of duty reduction and duty exemption.


According to the provisions of articles 56, 57 and 58 of the customs law, China's tariff preferences are divided into three categories: statutory duty reduction or exemption, specific duty reduction or exemption and temporary duty reduction or exemption.

Specific deductions and exemptions are one of them.


According to the provisions of article 57 of the customs law, "import and export goods of specific regions, specific enterprises or for specific purposes may be reduced or exempted from customs duties..."


Specific goods subject to duty reduction or exemption refer to goods that are allowed by the customs to enter the gate for use in specific areas, specific enterprises and specific purposes in accordance with national policies and regulations.


Visible, specific area, specific enterprise, specific use is the premise condition that enjoys specific duty reduction and exemption policy.


(1) specific areas


It refers to a special restricted area stipulated by administrative regulations in China's customs territory.

For example, export processing zone, bonded zone, zhuhai park, bonded logistics park, bonded port area and pilot free trade zone approved by the state council.

Import goods enjoying tax reduction and exemption can only be kept and used in these special areas.


(2) specific enterprise


Refers to the special provisions of the administrative regulations formulated by the state council, such as foreign investment enterprises, exploration and development of offshore or onshore oil and other enterprises, enjoy tax reduction and exemption preferential import goods can only be used by these special provisions of the enterprise.


(3) specific use


Refers to according to the regulations, enjoy preferential duty reduction or exemption of import goods can only be used for administrative regulations of the use of special provisions, such as scientific research institutes and schools in the special educational supplies, disabled persons dedicated products and their organization and unit of imported goods, the national key project for importation of goods, telecommunications, port, railway, highway, airport construction of imported equipment, etc.


Specific duty abatement is the country gives the tariff privilege treatment that imports goods inside specific limits, of this kind of privilege treatment gives is one-time, the goods that specifies is used inside specific limits, can enjoy treatment of abatement according to concerned regulation so.

The customs shall, in accordance with the law, exercise time-limitation control over certain import goods subject to duty reduction or exemption.


2. What are the features of customs clearance for certain import goods with tax reduction or exemption?


(1) reduction or reduction of import duties under specific conditions


Specific duty exemption or reduction is an important component of our country tax benefits, is the state enterprises conform to the conditions of use of imported goods to provide preferential tariffs, its purpose is priority to the development of specific areas of the economy, encourage foreign direct investment in China, to promote state-owned large and medium-sized enterprises and the development of science, education, culture, health.

Therefore, this tariff preference has distinct characteristics and can only be used under specific conditions of national administrative regulations.


Import declaration shall require the submission of import license


Specific duty - free goods are actually imported goods.

Because its goods flow direction is very definite, accordingly to special duty - free goods import declaration, should deal with according to the concerned regulation of general import goods.

At the time of entry, the consignee or his agent shall submit the import license to the customs at the time of import declaration for any import license required for import.


(3) on-site release under customs supervision after import shall be subject to customs supervision within the period of customs supervision.


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