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Statutory tax relief in China

[Statutory tax relief]


Relief rate


Range of tax relief

Tariff, VAT, Consumption tax


Statutory tax relief


Customs Law

Tariff regulations,etc.


Unconditional tax reliefno need of post-management



Main contents of tax relief


Import and export taxation (including overdue fines) one shipment of below 50 Yuan


For tariff, import VAT and consumption tax with one shipment of below 50 Yuan shall be duty-free and without any formalities.


Advertising materials and samples without commercial value


Advertising materials without commercial value and other uses


Samples without commercial value only being provided for reference use in the process of import and export (for example, sample of garment, a pair of shoes, etc.)


Reasonable number of samples consumed in the process of analysis, chemical experiments, quality testing(for example, testing of pharmaceutical, chemical reagents, etc.)


Products of processing trade or sample processing


Donations of foreign governments, international organizations


According to the agreements of Chinese and foreign governments and international institutions, the recipient unit in accordance with the provisions of agreements may purchase imported goods by itself by using materials directly donated or grant aid provided by foreign governments, international organizations.


Imported goods donated by foreign local governments or civil organizations commissioned by the foreign government.


Imported goods donated by members of international organizations commissioned by the international organization


Products of tax relief imported with the implementation of international treaties


Products with damage or loss before the customs clearance


Products with damage or loss caused during overseas transport or loading


Products with damage or loss caused by force majeure after loading


Products with damage or decay not caused by careless storage


The damaged goods after the approval of customs will be inspected by the relevant institutions before releasing. If recognized by the customs, its customs tariff, value-added tax and consumption tax will be exempt according to the extent of damage.


Ships, aircraft, vehicle products


Necessary fuel, materials and food supplies for means of entry and exit transport (import and export ships, trains, aircraft) recognized by the customs.


Temporary import and export goods


Samples, exhibits, construction machinery, construction vehicles, engineering ships, equipment and tools for installation, television or movies filming equipment, containers and theater costumes, etc. which approved by the customs for temporary entry or exit and re-exported or re-imported within 6 months.


Taxpayer of temporary entry or exit should pay for guarantee equal to the taxes or provide warranty for being exempt from tariff temperately.


Tourists, flight attendants carrying the required quantity and amount of goods


Goods which entry tourists or transport attendants carrying in for personal use or traveling required, as a gift, and imported parcels or other goods without commercial purpose identified by the Customs will be duty-free.


Tax relief in accordance with international treaties, laws and regulations


According to the international treaties Chinese government has signed or acceded, products without tax reduction or exemption are regulated by laws.


Export goods to be re-imported


Export goods which are re-imported in one- year of export in its original state because of quality or specifications will be exempted from tariff.


Import goods to be re-exported


Import goods which are re-exported in one-year of import in its original state because of quality or specifications will be exempted from export tariff.


Free substitutes for products of damage, different specifications and other reasons


Due to the reasons of the damage, insufficient quantity, poor quality or different specifications and other reasons, the consignor, the carrier or the insurance company can free replace them by substitutes.



Relief program


If relevant products meet the above contents of statutory relief, different from specific relief, there is no need to process application and approval procedures. Customs will directly give tax relief for products meeting the specified conditions.


Customs shall notice that if necessary, main contents of tax relief or explanatory materials must be submitted to the Customs.



Post-Management (Supervision)


For tax relief goods, without the permission of customs, such goods cannot be transferred, mortgaged, pledged, changed of use or disposed in a certain period.


Above statutory relief main contents, different from the specific relief, don’t provide supervision obligations.


The nature of relief is unconditional relief without other supervision conditions.

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