6 GOODS EXPORTED TO OVERSEAS FOR SUBCONTRACTING

For the goods which were exported to overseas for processing with the declaration made to the Customs in advanced and then shipped back to China within the time limit set by the Customs, their dutiable value includes overseas subcontracting fee, spare parts cost, and the transportation fee for way back to China and the related expenses and insurance.

7 DUTY FOR THE GOODS WITHIN CUSTODY PERIOD

If the goods that are tariff duty exempted when importation and under control of the Customs are sold out within custody period, e.g. the imported machinery as contribution of capital that subject to 5 years custom custody period custom duty must be repaid and the dutiable value = The original dutiable value * (1- used months since importation! years of custody period * 12)