NEWS

China Customs Changes for Samples and Advertising Goods

With effect from July 1 2010 Chinese Customs have introduced new regulations concerning the import and export of samples and advertising materials. The two main changes are the elimination of the duty free de minimis for shipments valued at less than RMB400.00 CIF and the requirement to use the Harmonised System code for both inbound and outbound shipment declarations.

Only samples and advertising materials of no commercial value or with an import duty value of less than RMB50 will be eligible for duty free assessment, and in this case all such shipments will be examined by customs before being granted duty free status.

In particular, customs will charge duties and taxes according to the Harmonised System code, unless the sample or fabric is cut, defaced or painted at origin so as to clearly render them as goods of no commercial value.

Importers and exporters of such goods should therefore ensure that the value and contents are all correctly declared, and that those samples which are of no commercial value and can be used for detailed checking are clearly identified as such.