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How can I not pay import taxes when I send parts to my Chinese customer under warranty
How can I not pay import taxes when I send parts to my Chinese customer under warranty (no money involved)
By  
fnadeau
11/08/2010
Keywords:
2010-08-11
Dear Sir or Madam,
 
Thanks for your attention to ETCN!
 
According to the "Rules of the General Administration of Customs of the People's Republic of China on the Levying of Duties and Taxes on Imported and Exported Goods", When the import of any raw materials or spare/component parts is needed for fixing the goods temporarily admitted for repair, the duty and/or tax payer shall, when going through the import declaration procedure for the raw materials or spare/component parts, submit to Customs the maintenance and repair contract of the goods (or the original export contract that contains a warranty clause) and the import declaration form for the goods (not required for the raw materials or spare/component parts which are imported and declared together with the goods), and provide a security on the import duties and/or taxes or subject the goods to the administration of Customs under the category of bonded goods. The raw materials or spare/component parts thus imported shall be used exclusively for repairing the goods. All of their residuals upon completion of the repair shall be re-exported out of the Chinese mainland together with the goods.
 
If according with the above item, the parts can be duty-free imported by paying margin.
 
If you have any other question about Customs clearance in China, please feel free to contact us.