海关总署公告2010年第43号(关于调整进出境个人邮递物品管理措施有关

海关总署公告2010年第43号（关于调整进出境个人邮递物品管理措施有关事宜）

2010-07-02

【法规类型】海关规范性文件 【内容类别】进出境物品监管类

【文号】总署公告〔2010〕43号 【发文机关】海关总署

【发布日期】2010-7-2 【生效日期】2010-9-1

【效 力】[有效]

【效力说明】

为进一步规范对进出境个人邮递物品的监管，照顾收件人、寄件人合理需要，现就有关事项公告如下：

一、个人邮寄进境物品，海关依法征收进口税，但应征进口税税额在人民币50元（含50元）以下的，海关予以免征。

二、个人寄自或寄往港、澳、台地区的物品，每次限值为800元人民币；寄自或寄往其它国家和地区的物品，每次限值为1000元人民币。

三、个人邮寄进出境物品超出规定限值的，应办理退运手续或者按照货物规定办理通关手续。但邮包内仅有一件物品且不可分割的，虽超出规定限值，经海关审核确属个人自用的，可以按照个人物品规定办理通关手续。

四、邮运进出口的商业性邮件，应按照货物规定办理通关手续。

五、本公告内容自2010年9月1日起实行。原《海关总署关于调整进出境邮件中个人物品的限值和免税额的通知》（署监〔1994〕774号）同时废止。

特此公告。

二○一○年七月二日

China Customs Gazette No. 43 of 2010

(Adjustment of management measures on import and

export of personal matters by post)

【Type】 customs norms and regulations

【Categories of content】 import and export control

【Number】 GAC Gazette No. 43 〔2010〕

【Issuing authority】General Customs Administration

【Date】 2010-7-2

【Effective Date】 2010-9-1

To further regulate the supervision on the entry and

exit of personal postal articles and to take care of the

reasonable needs of senders and recipients, relevant

matters are announced as follows:

1. Personal items mailed inward are subject to

customs import duties according to law. However items

with import duty payable less than 50 Yuan (including 50

Yuan) shall be exempted by customs.

2. Items sent by individuals from or to Hong Kong,

Macao and Taiwan, the limit of value is 800 yuan each;

Items sent from or to other countries and regions, the

limit of value is 1,000 yuan each.

3. Personal mails, sent either inward or outward, with

value beyond the prescribed limits, should go through

formalities to be sent back or go through the customs

clearance procedures like normal goods in accordance

with relevant provisions. However, if a mailed packet

contains only one item which is indivisible and its value

exceeds the prescribed limit, the Customs can still

release it as personal items if examination shows it is

indeed for personal use.

4. Commercial matters sent by postal channel shall go

through customs clearance procedures as normal goods.

5, The contents of this announcement shall be

implemented as of September 1, 2010. The former

"Notice of General Administration of Customs on

adjusting limits of value and threshold of duty exemption

for personal postal items” (GAC Supervision 〔1994〕

No.774) is hereby abolished.

海关总署公告2010年第33号（关于进出口货样和广告品监管有关事项）

2010-05-25

【法规类型】海关规范性文件 【内容类别】进出口货物监管类

【文 号】总署公告〔2010〕33号 【发文机关】海关总署

【发布日期】2010-5-25 【生效日期】2010-7-1

【效 力】[有效]

【效力说明】

为规范进出口贸易秩序，加强对进出口货样和广告品的管理，现就有关事项公告如下：

一、进出口货样系指进出口专供订货参考的货物样品；进出口广告品系指进出口用以宣传有关商品内容的广告宣传品。

二、进出口货样和广告品，不论是否免费提供，均应由在海关注册登记的进出口收发货人或其代理人向海关申报，由海关按规定审核验放。

三、进出口货样和广告品属于国家禁止进出口或者进出口实行许可证件管理的商品，应按照国家有关管理规定办理。

四、进出口无商业价值的货样和广告品准予免征关税和进口环节海关代征税，其他进出口货样和广告品一律照章征税。

五、本公告自2010年7月1日起实行。原《中华人民共和国海关对进出口货样、广告品监管办法》（〔86〕署货字第496号）、《关于修改〈海关对进出口货样、广告品监管办法〉第七条的通知》（署监一〔1990〕698号）同时废止。

特此公告。

二○一○年五月二十五日

Customs Notice No. 33 of 2010 (Some issues on the

Supervision and Control of import & export samples and

advertising materials)

2010-05-25

【Type】 customs norms and regulations

【categories of content】 import and export control

【Number】 GAC Gazette No. 33 〔2010〕

【Issuing authority】General Customs Administration

【Date】 2010-5-25

【Effective Date】 2010-7-1

To regulate the import and export trade order, and

to strengthen the management on import and export

goods samples and advertising materials, some issues

are announced as follows:

First, import and export goods samples refers to the

samples of goods for ordering; import and export

advertising materials refers to materials publicizing the

contents of import and export goods.

Second, import and export samples and advertising

materials, whether provided free of charge or not, shall

be declared to the customs by import and export

consignors or consignees or their agents registered with

the customs, and be examined and cleared by the

Customs as required.

Third, import and export goods samples and

advertising materials should be handled in accordance

with relevant state regulations if prohibited from import or

export by the State or subject to import or export license

management.

Fourth, import and export goods samples and

advertising materials of no commercial value should be

granted exemption of tariff and other taxes related to

import; otherwise all duties and taxes should be levied