報關前提條件：收發貨人注冊編碼（慈善機構可為臨時編碼），需辦理無紙化通關法人卡

出口資質：口罩出口對生產銷售單位、境內發貨人，除滿足國內生產、市場流通資質需求外，中國海關無特殊資質要求。

出口申報要求

1.商品歸類：除特殊情況外，絕大部分口罩應歸入稅號63079000。

2.檢驗檢疫：口罩為非法檢產品，申報時檢驗檢疫項目無需填報。根據我國政府與相關國家簽訂的政府間檢驗協議，對出口伊朗等少數幾個國家的產品需按規定進行裝運前檢驗。

3.關稅征免：

(1)貿易出口

征免性質：一般征稅；

征免方式：照章征稅。

(2)捐贈出口

境內發貨人為貿易代理商、慈善機構等，征免性質可不填，征免方式申報全免。

4.禁限管理：目前商務部未對口罩設置貿易管制要求，中國海關也無針對防護物資的監管證件口岸驗核要求。

5.申報規范：按照規范申報要求填寫商品名稱、成分含量；如物資非中國生產，原產國按照實際生產國填寫。

6.出口退稅：口罩的出口退稅率為13%。

7.中美關稅排除加征：美國企業可申請排除口罩進口加征關稅，但是目前只有少數企業獲準豁免按照出口企業類型

1. Commodity classification: except for special circumstances, most masks shall be classified into tax No. 63079000.

2. Inspection and quarantine: the mask is an illegal inspection product, and the inspection and quarantine items do not need to be filled in at the time of declaration. According to the Intergovernmental inspection agreement signed by our government and relevant countries, the products exported to Iran and other few countries need to be inspected before shipment according to the regulations.

3. Duty collection and exemption:

(1) Trade export

Nature of tax collection and exemption: general tax;

Way of collection and exemption: tax according to regulations.

(2) Donation export

Domestic consignors are trade agents, charities, etc. the nature of the levy and exemption may not be filled in, and the b of levy and exemption shall be applied for full exemption.

4. Prohibition Management: at present, the Ministry of commerce does not set trade control requirements for masks, nor does the Chinese customs have requirements for port inspection of supervision certificates for protective materials.

5. Declaration specification: fill in the commodity name and content of ingredients according to the requirements of the specification declaration; if the material is not produced in China, the country of origin shall be filled in according to the actual country of production.

6. Export tax rebate: the export tax rebate rate of masks is 13%.

7. Sino US tariff exclusion and levy: American enterprises can apply for the exemption of import tariff for masks, but only a few enterprises are allowed to exempt according to the type of export enterprises

李國杰（經理）       專注于進口的物流師

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