Import and export goods listed as follows are exempted from customs duties:1. a bill of goods for which the customs duty is less than RMB50;2. advertisement articles and samples without commercial value;3. materials donated free of charge by foreign governments and international organisations;4. goods lost before being granted access by the customs;5. fuels, materials and food and drinks necessary in the course of transportation carried by the entry and exit transportation vehicles.

For goods incurring losses before being granted access by the customs, customs duties may be reduced on the goods on the basis of the damages recognized by the customs.

For goods over which customs duties are exempted or reduced as specified by laws, the customs will grant duty exemptions or reduction in line with the regulations.

(Lawyer Wu Yingjie)