Trade methods

o General trade process：

Review of import documents → Switch bill of lading → Declaration pre-record → Commodity inspection → Payment of duty → customs inspection →release→ pick -up → Health quarantine, animal and plant quarantine → Delivery

o Reduction or exemption of tax process：

Application of reduction or exemption of tax【Recording and registration  → Apply for Certificate of Duty Exemption for Import and Export Goods 】 → Customs clearance【Review of import documents(Provide valid Certificate of Duty Exemption for Import and Export Goods) → Switch bill of lading → Declaration pre-record → Commodity inspection → Pay VAT → customs inspection → release → pick -up → Health quarantine, animal and plant quarantine → Delivery 】 → Apply for deregulation
1. Tax reduction application
(1) Specified area(① Tax exemption or tax-free goods in bonded area  ② Tax exemption or tax-free goods in export processing zone)
(2) Enterprise(Mainly refers to foreign-invested enterprises)
Recording and registration：
When registering for tax reduction and exemption at the customs,①Approval document of the competent department of commerce ②Business license ③Enterprise Contract and ④Regulation should be submitted.
(3) Specific end use 。
①Application for tax exemption or reduction for domestic investment projects  ②Application for tax exemption or reduction for utilization of foreign capital projects  ③The import application for tax exemption or reduction for scientific and educational products
Recording and registration：
When applying for tax exemption for scientific research and teaching supplies，it shall hold the approval document of the relevant competent authority，and apply for qualification confirmation to the competent customs.The customs office will issue a "duty-free registration handbook for science and education products afterwards.

o Temporary import and export process：

Review of import documents(Original agreement shall be provided) → Switch bill of lading → Declaration pre-record → The customs will make administrative examination and approval on whether the data of import and export goods are qualified → Commodity inspection → Pay the security deposit→ customs inspection → release → pick -up → Health quarantine, animal and plant quarantine → Delivery   → Write off
1. For re-exported temporarily imported goods：Apply for write-off based on customs deposit receipt and original import declaration. → The customs shall refund the deposit or withdraw the guarantee；
2. For re-imported temporarily exported goods：Apply for write-off based on customs deposit receipt and original export declaration.→ The customs shall refund the deposit or withdraw the guarantee；
3. For temporary import or export goods not re-exported or re-imported：The enterprise shall make a application of formal import,export or waiver of goods.→After the customs examination and approval, The formal import goods shall be written off based on import customs declaration and bill of security deposit to tax. The waiver of goods shall be written off based on the waiving vouchers
o Inbound repair process：
Review of import documents(Original repair agreement shall be provided) → Switch bill of lading → Declaration pre-record → The customs will make administrative examination and approval on whether the data of repair goods are qualified → Commodity inspection → Pay the security deposit or duty free → customs inspection → release → pick -up → Health quarantine, animal and plant quarantine → Delivery → Write off

o ATA Carnet process：

Create an ATA Carnet → Inbound and outbound declaration【Review of import documents(Provide a valid ATA Carnet) → Switch bill of lading → Carnet information entry → Commodity inspection → customs inspection → release(The customs shall sign the white import documents and keep the stub of white import documents) → pick -up → Health quarantine, animal and plant quarantine → Delivery 】 → Clearance【Re-export—The customs shall sign the white copy of the re-export documents and keep the stub of white copy of the re-export documents.】 → recourse(If the holder fails to re-export the exhibition in accordance with the prescribed time limit, China's customs will make a claim to the guarantee association, the China International Chamber of Commerce)