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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.
因故退还的我国出口货物，由原发货人或者他们的代理人申报进境，并提供原出口单证，经海关审查核实，可以免征进口关税。但是，已征收的出口关税，不予退还。
因故还的境外进口货物，由原收货人或者他们的代理人申报出境，并提供原进口单证，经海关审查核实，可以免征出口关税。但是，已征的进口关税，不予退还。…
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