Pre-conditions for customs declaration: the consignee or consignor's registration code (charity can be a temporary code) requires a paperless customs clearance legal person card; Export qualification: Apart from the qualification requirements for domestic production and market circulation, China Customs has no special qualification requirements for mask export production and sales units and domestic consignors. Export declaration requirements: 1. Commodity classification: Except in special circumstances, most masks should be classified as the ID number 63079000. 2. Inspection and quarantine: Masks belong to illegal inspection products, and inspection and quarantine items do not need to be filled in when reporting. According to the intergovernmental inspection agreement signed by our government and relevant countries, products exported to a few countries such as Iran need to be inspected before shipment. 3. Tariff exemption: If the exported goods are of a trade nature, the tax shall be levied on the declaration of the general duty-free nature, and the tax shall be levied on the declaration of the duty-free way according to the regulations; If it is a donation, and the domestic client is a trade agent, charity, etc. The nature of tax exemption can be omitted, and tax exemption declaration is free. 4. Restricted management: At present, the Ministry of Commerce has not set trade control requirements for masks, and China Customs has no requirements for port inspection of regulatory documents for protective materials. 5. Declaration specification: fill in the commodity name and component content according to the declaration requirements of the specification; If the material is not produced in China, the country of origin should be filled in according to the actual country of production. Export tax rebate: mask export tax rebate rate 13%. Qualifications and materials required by domestic export trade enterprises: 1. Business license (business scope includes relevant business contents). 2. Enterprise production license (production enterprise). 3. Product inspection report (manufacturer). 4. Medical device registration certificate (not required for medical purposes). 5. Product description (provided with the product) and label (provided with the product). 6. Product batch/number (outer packaging). 7. Product quality and safety certificate or certificate (provided with the product). 8. Product sample pictures and packaging pictures. 9. The trading company shall obtain the customs consignee and consignor registration for the record. Qualification certificate of domestic export mask manufacturers: ordinary masks for personal protection or management of industrial non-medical devices can be directly exported by enterprises with import and export rights. China Customs does not need enterprises to provide relevant qualification certificates for the production of masks managed by exporting medical devices, but generally importing countries require manufacturers to provide three certificates of products to prove that the imported goods have been legally listed in China, as follows: 1 Business license (business scope includes medical devices, not required for non-medical items). 2. Medical device product registration certificate or registration certificate. 3. Manufacturer's test report. Production enterprises have the right to import and export and can export on their own. If they don't have import and export rights, they can export through foreign trade agents. Basic export qualification of domestic trade enterprises: 1. Obtain the business license of the market supervision department and increase the business scope of "goods import and export, technology import and export, agent import and export". 2. To obtain import and export rights from the Ministry of Commerce, you can apply directly on the unified platform of the business system of the Ministry of Commerce and submit materials online. 3. Apply to the State Administration of Foreign Exchange for opening a foreign exchange account. 4. Handle the customs registration of the consignor and consignor of import and export goods. Article 9 of the Foreign Trade Law of People's Republic of China (PRC)