Which Goods Can Be Exempted From Import And Export Duties?

The following goods may be exempted from import and export duties if they are examined by customs.

(1) one vote goods with a duty rate of less than RMB ten yuan;

(two) commercial goods and goods without commercial value;

(three) materials donated by foreign governments and international organizations free of charge;

(four) necessary fuel, materials and food supplies on the way to inbound and outbound conveyance.

　　因故退還的我國出口貨物，由原發(fā)貨人或者他們的代理人申報進境，并提供原出口單證，經(jīng)海關(guān)審查核實，可以免征進口關(guān)稅。但是，已征收的出口關(guān)稅，不予退還。

　　因故還的境外進口貨物，由原收貨人或者他們的代理人申報出境，并提供原進口單證，經(jīng)海關(guān)審查核實，可以免征出口關(guān)稅。但是，已征的進口關(guān)稅，不予退還。…