Question

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关于出口维修货物的通知：根据海关进出口报关原则，出口维修的货物，无论价值、重量是多少，只要维修后需再进口，出口时必须向海关申报，在海关有了备案，那么维修结束再进口时只需到海关核销就可以进口了，无需缴纳关税及增值税！如果擅自以邮寄快件的 形式出口，那么维修结束后再次进口时会缴纳关税及增值税。

Answer 1

Notice for the export cargos maintained : According to the provisions of the Customs Import/Export Commodity customs declaration , the export cargos maintained regardless of their value or weight must be declared to the Customs when required to be reimported or reexported after being finished maintaining and may be imported only being cancelled at the Customs after verification due to the record of their declaration at the Customs in this situation (i.e. when required to be reimported after being finished maintaining ) without any customs duties and value added tax . But the customs duties and value added tax above should be paid for these cargos if they are arbitrarily imported by express when they are required to be reimported after being finished maintaining.

参考例句：

1 .The Customs Import/Export Commodity Criterion Declaration Catalogue of the People's Republic of China was provided by the Customs in 2006 and modified once in 2007.

《中华人民共和国海关进出口商品规范申报目录》于2006年由海关总署制定，并于2007年进行了修 订。

www.chinalawinfo.org

2 .However, different from the World Bank, IFC used to cancel some bad loans after verification.

然而，与世界银行不同的是，国际金融公司曾经核销过一些能够断定无法收回的贷款。

www.tianya.cn

Answer 2

As to the notification of the exportation for the purpose of repair: according to the regulation of importing and exporting declaration to the custom, the exportation for the purpose of repair, whatsoever the value and weight is, those goods, which are planning to be imported after the repair, have to be declared to the custom. As there is record for the custom, the process of importation after the repair will be greatly simplified as the only step will need a visit to the custom and cancel after the verification. With this approach, it becomes unnecessary to pay for the tariff and value-added tax! If without declaring the the custom, but with the form of the express mail for exportation, then the tariff and value-added tax are mandatory for the importation after the repair.
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Answer 3

On the repair of goods for export notifications : according to the principles of customs import and export declarations, maintenance of export goods, no matter how much is the value, weight, as long as the maintenance required after import, exports must be declared to the customs, Customs has a record, then imported maintenance ends just to the write-off of customs can import, without payment of customs duty and sales tax! If you export as mailing Express without authorization, so imports will again after the end of maintenance payment of customs duty and sales tax.

Answer 4

Repair of goods on the export notice: In accordance with the principle of customs import and export declarations, export goods maintenance, regardless of the value of the weight of how much, as long as the repairs need to import, export must be declared to the Customs Customs have the record, then the maintenance endjust go to the time of import Customs write off can be imported, without payment of customs duties and VAT. If the unauthorized mail express in the form of exports, and maintenance after the end re-imported when the payment of customs duties .

Answer 5

On the export of goods repair notice: according to customs import and export declaration export principle, repair goods, regardless of value, weight is a number, as long as the repair after the need to import, export must be declared to the customs, the Customs has a record, then the repair end imports only to the customs can be imported, without pay customs duty and value added tax! If the authorization to mail express form of export, then repair after import will pay customs duty and value added tax.