Single goods with tariff below RMB 50 yuan.
Advertising products and samples with no commercial value.
Materials donated by international organizations and foreign governments free of charge.
The inbound and outbound means of transport need fuel, materials and food and drink during loading.
Processing imported materials, parts, parts, etc. They are all re-exported.
Exhibits, construction machinery, instruments, etc. Those who temporarily enter or leave the country with the approval of the customs and re-transport within six months are temporarily exempt from taxation.
China's export goods returned for some reason may be exempted from import duties, but the export duties already levied will not be refunded.
Goods imported from abroad that are returned for some reason may be exempted from export duties, but the import duties already collected will not be refunded.