Laws of the People's Republic of China

PROVISIONS CONCERNING THE SUPERVISION ON SAMPLES AND
ADVERTISING ARTICLES OF IMPORT AND EXPORT GOODS

  (Issued and Promulgated on July 1, 1986
by the General Administration of Customs)

 

 

 

SUBJECT: MEDIA; ADVERTISEMENT

ISSUING-DEPT: GENERAL CUSTOMS ADMINISTRATION

ISSUE-DATE: 07/01/1986

IMPLEMENT-DATE: 07/01/1986

LENGTH: 918 words

TEXT:

[Article 1] In order to promote China's foreign trade and international technical cooperation, and to strengthen the control of import and export of samples and advertising articles, the following provisions are formulated according the relevant stipulations of the State.

[Article 2] The "import and export samples" as termed in these provisions refer to those sample goods which are imported or exported and especially designated for reference for placing orders; "advertising articles" for the purpose of publicizing the contents of the related goods.

[Article 3] Samples and advertising goods imported or exported, no matter whether they are bought or provided free of charge, must all be declared to the Customs by the receiving and dispatching parties, or their agents (or their carriers), and the Customs will examine and let them pass according to the stipulations of these Provisions.

[Article 4] For companies and enterprises that have been approved by the State to have the right or engage in import and export business, the Customs will examine and clear the samples and advertising goods imported or exported by them on the strength of the import and export declaration forms they have filled.

[Article 5] As to the samples and advertising articles imported or exported by enterprises and institutions other than those as clarified in Article 4 of these Provisions, whose amounts, after being examined and verified by the Customs, are found to be reasonable and whose is less than RMB 1,000, the Customs will check and clear them on the strength of the testimonials issued by the department (department or bureau or above) in charge, and of the import and export declaration forms which they have filled.¸¸ Those, after being examined and verified by the Customs, whose amount are not reasonable or whose value is over RMB1,000, the Customs will check and clear them on the strength of the examination and approval testimonials issued by the economic and trade administrative departments, and of the import and export declaration forms which they have filled.

[Article 6] As to that part of the import and export samples and advertising articles mentioned in Article 4 and Article 5 of these Provisions which falls into the category of the commodities forbidden by the State to be imported or exported, or which the State has imposed restrictions on their import or export, and requires import or export licenses on them, except those approved by the Customs, they should be subject to import or export license according to the relevant stipulations of control of the State.

[Article 7] Import and export samples and advertising articles whose amount, after being examined and verified by the Customs, are reasonable and whose total value each time is under RMB 200 are exempted from custom duties and product taxes (or added-value taxes). * Those whose total value each time is over RMB 200, customs duties and product taxes (or added-value taxes) are to be levied for the portions above the margin.¸¸

* The expression of consolidated industrial and commercial taxes are still used instead of the name of product taxes (or added-value taxes) relating to Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures as well as foreign wholly-owned enterprises in China.

[Article 8] Import and export samples and advertising articles which comply with the following conditions and whose amount after being examined and verified by the Customs is found to be reasonable will be exempt from customs duties and product taxes (or added-value taxes) no matter whatever their value is big or small:

[Article 9] Except those covered under other provisions, the following import samples and advertising articles, no matter whether their value is big or small, should be levied customs duties and product taxes (or added-value taxes) according to regulations: all types of automobiles, bicycles, watches, televisions, radios, recorders, radio-recorder sets, gramophones, cameras, household refrigerators, household sewing machines, washing machines, photocopiers, air-conditioners, electric fans, vacuum cleaners, audio equipment, video equipment, cinematographs, enlargers, film projectors, calculators, computers, electronic microscopes, electronic color scanners, and the main spare parts of the above-mentioned articles.

[Article 10] As to the imported samples and advertising articles which had been exempt from custom duties; the units concerned must report to the Customs beforehand for approval and pay retroactively customs duties and product taxes (or added-value taxes) if they have the need to sell, transfer the ownership of them, or make use of them for other purposes.

[Article 11] It is forbidden to import and export goods and personal belongings in the name of samples and advertising articles.

[Article 12] Behaviour that is contrary to the stipulations of these Provisions will be dealt with by the Customs according to The Provisional Customs Law of the People's Republic of China and the relevant regulations of the State.

[Article 13] These Provisions come into force on July 1, 1986.