CUSTOMS DECLARATION:
1. Q: Are Chinese customs still operating?
A: According to the notice of the State Council, the Customs will officially resume work on February 3, 2020. All the customs related activities have returned to normal. In addition, Chinese Customs provides the flexible declaration formalities for protective goods to against new coronavirus, whether these goods are donated goods or not.
2. Q: Is there any green channel to declare import/export goods?
A: The customs only provides green channel declaration service for donated materials, and other goods are declared according to the normal declaration channel.
3. Q: Is there a value threshold for personal imported goods like masks sent to personnel address?
A: If the goods is from Hong Kong, Macao and Taiwan, the value threshold is 800 CNY per shipment. If the goods are from other countries or territories, the value threshold is 1,000 CNY per shipment.
4. Q: If the company purchases medical protective material for staff, can they enjoy duty-free policy?
A: Imported protective articles for enterprises' own use are not exempted from tax. Only donation can have tax exemption.
5. Q: Will the Chinese government do sanitary control for the export goods?
A: China will not do sanitary control for the export goods at this moment.
6. Q: During the outbreak of the epidemic, does the customs have any policies on the reduction and exemption of taxes and related expenses?
A:
(1) For the consolidated tax declaration declared in January 2020, the enterprise can complete the consolidated electronic payment of taxes payable before February 24. Other matters shall still be handled in accordance with the Announcement No. 45 of 2017 of the General Administration of customs.
(2) For the tax payment certificate within the period from 3rd Feb, 2020 to the resumption date determined and announced by the people's governments of all provinces, autonomous regions and municipalities directly under the central government in accordance with the deployment of the CPC Central Committee and the State Council for epidemic prevention and control, the tax payment can be postponed to 15 days after the resumption date.
(3) If the people's governments of all provinces, autonomous regions and municipalities directly under the central government determine and announce the resumption date in accordance with the plan of the CPC Central Committee and the State Council for epidemic prevention and control, the beginning date shall be extended to the resumption date mentioned above with reference to the provisions of Article 17 of the measures for the Customs of the people's Republic of China to collect the delayed declaration fee of imported goods.
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