Chinese name: Duty-free goods Attribute: Goods exempt from VAT 1979: China implements the first duty-free shop. Up to now, more than 150 duty-free shops have been established. Detailed introduction, shopping knowledge, tariffs, geographical location, policy provisions, duty-free goods, policy adjustment, detailed introduction of duty-free shops mainly for people traveling abroad, ocean-going seafarers, overseas Chinese and foreign Chinese. You must have the conditions to buy foreign exchange goods in domestic duty-free shops, and you must meet the following conditions: (1) is a qualified supplier; (2) The only valid documents that meet the requirements, that is, my passport and the Customs-certified Entry Passenger Baggage Declaration Form or Import Duty-free Articles Registration Certificate; (3) Holding foreign currency brought from abroad and declared to the customs; (4) Abide by the customs regulations on the inspection and release of duty-free goods, that is, allow passengers to carry duty-free goods within a limited range of varieties and quantities. Passengers who meet the above conditions can buy duty-free goods at designated duty-free shops. Fill in the shopping list and pay in the business window of the foreign exchange duty-free shop, and then go through the examination procedures at the customs window. After the approval of the customs, the receipt of the shopping list shall be stamped with the inspection stamp. Passengers can pick up the goods at the pick-up point with this receipt. At the time of submission, valid certificates that meet the requirements must be produced. The total duty-free value of Category I goods purchased by passengers in duty-free foreign exchange goods business units within the territory is limited to the duty-paid price of RMB 2,000, and a single variety is limited to a reasonable amount for personal use. If the unit price of a single variety of the items listed in the first category exceeds RMB 2,000, it is allowed to purchase 1 piece duty-free; The customs is lenient with those who purchase taxes. Category I articles brought into China by passengers and category I articles purchased by business units in duty-free foreign exchange goods shall not be counted together. Since 1979, China has implemented the first duty-free shop. Up to now, more than 50 duty-free shops have been set up in more than 90 port cities and border areas. After 2000, the focus of the global duty-free industry is shifting to the Asia-Pacific region. The average growth rate of the young duty-free industry in China has reached 8%, and it is expected to continue to grow in the next few years. Since the establishment of China (Shanghai) Shanghai Pilot Free Trade Zone in September 20 13, the public platform "Shanghai Free Trade Zone Sales Center" has been launched one after another, which also marks the arrival of the online and offline integration era of duty-free shops. On the other hand, China Duty Free Company entered the tourism retail industry and established Duty Free Procurement Consulting Co., Ltd. in cooperation with Hongkong. It is planned to cultivate a number of demonstration duty-free shops in recent years, establish a similar duty-free shop consortium, and develop domestic duty-free goods enterprises into duty-free goods operators and cutting-edge tourism retail industries. Shopping common sense tariff is an import tax or fee levied by a city or country. Some cities or countries impose tariffs on foreign products entering the local market. In other cases, some cities or countries choose to impose tariffs only on selected product types or quantities-mainly alcohol, cigarettes and perfume. In the United States, all foreign imports have to pay customs duties. Some areas where tariffs are levied will also choose one or several retailers to give special treatment, that is, to provide "duty-free" taxable products to the above-mentioned merchants on the premise that the products are not consumed or used locally. Retailers get the privilege of selling these duty-free products through bidding, and local governments will award contracts for a certain period of time. Generally speaking, the duty-free franchise stores are located in the airport, and tourists can shop before boarding the plane, instead of consuming the purchased products locally. International tourists shop in duty-free franchise stores outside the airport, such as DFS Global Duty Free Shop. After selecting the purchased goods, the purchased goods will be sent to the boarding gate of the airport before boarding. Providing customers with the opportunity to shop in duty-free shops outside the city in their leisure time can often bring higher sales. Since both local enterprises and duty-free retailers can benefit from higher sales, these duty-free shops in cities have become an increasingly popular business model for duty-free industries. 1. According to the Notice of the State Council on Reform and Adjustment of Import Tax Policy, the overseas students returned to China to settle down (work) on 1 April, 1996, and continued to stay abroad every/kloc-0 with valid passports and the Certificate of Returned Overseas Students issued by the Education Department (Section) of the embassy (consulate) abroad. The above items can be purchased at the designated "duty-free commodity supply office" in China. 2. If you are a returned overseas student or a family member of an overseas student who has stayed abroad for more than one year, you can purchase one of the above-mentioned duty-free items, and you don't need to issue a certificate of returned overseas students. 3. Public and self-funded overseas students can buy a car in foreign exchange within the tax-free quota when they return to China for service. The specific provisions are as follows: 1) Studying abroad and studying abroad must last for more than one year; 2) must be registered in a regular university; 3) must be reported to the embassy and consulate education department (group); 4) issue a certificate of returned overseas students; 5) After returning to China, buy a car at the relevant unit with the certificate of returned overseas students, the customs declaration form, the certificate of the receiving unit and the household registration certificate issued by the embassy (consulate); 6) Bring back enough foreign exchange for car purchase when entering the customs, and fill in the customs declaration form truthfully. In order to encourage overseas students to return to work, the General Administration of Customs, the State Planning Commission, the the State Council Economic and Trade Office, the Ministry of Finance, the Ministry of Communications, the State Taxation Bureau and China Automobile Industry Group Corporation jointly issued a document on "Returning Cars", with the document number (1992) 1600. The circular stipulates that overseas students who have studied abroad or returned to China for more than one year may be exempted from customs duties, value-added tax, special consumption tax, horizontal supporting fees and vehicle purchase surcharges when importing key parts or complete sets of spare parts. In order to better implement this preferential policy and strengthen the car purchase service, with the approval of the General Administration of Customs and Beijing Customs, the car purchase service department of China Automobile Industry Corporation was established in Beijing to purchase duty-free cars for the vast number of returned overseas students. Foreign students can buy a car at one time by switching on and off the customs, signing a car purchase contract, paying miscellaneous fees, paying the car money to the bank, and handling the insurance and license plate of the car. Indicator examination and approval and customs supervision The State General Administration of Customs is the centralized management department of this business, and the foreign-related business office of Beijing Customs is directly responsible for overseas students returning from Beijing to apply for duty-free automobile indicators (seals) at the Beijing Customs business hall in time when entering the country. If they fail to do this, they will give up automatically and will not be dealt with. Duty-free car indicators must be purchased within six months. After the purchased vehicle is licensed, it shall be supervised by Beijing Customs with the vehicle license within 15 days, and the supervision period shall be six years. Car purchase scheme: (1), go to the car purchase service department of returned overseas students of China Automobile Industry Corporation to make an inquiry and determine the car type to be purchased; (2) Fill in the Application Form for Entry and Exit Articles for Personal Use purchased in the Beijing Customs Business Hall in quadruplicate, and affix the official seal of the unit; (3) Submit the following documents and procedures to Beijing Customs: a) An Application Form for Entry and Exit of Personal Use Articles in quadruplicate; B. Certificate of overseas students issued by China's embassies and consulates abroad; C. Certificate of appointment of the superior competent department of the employing unit; D graduation (completion) certificate and degree certificate; E. Beijing household registration book, ID card and passport; F. entry declaration documents. (4) After the car purchase index (stamp) reaches the standard, I will go through the customs clearance, sign the car purchase contract, pay the car purchase price and go through the formalities in the car purchase service department of the returned overseas students of China Automobile Industry Corporation at 9:00- 14:00 on the first Thursday of each month. (5) Copy the remittance and relevant documents in duplicate within three days, and send them back to the car purchase service department of the returned overseas students of China Automobile Corporation; (6) Call me to pick up the car after it arrives in Beijing about 15, 20 days after paying the car purchase price; (7) Handling insurance, license and other related procedures in the car purchase service department of returned overseas students in China Automobile Industry Corporation; Duty-free goods are changed to export duty-free goods. The following commodities are changed to export duty-free peanuts and nuts, oil paintings, engravings, stamps, tax stamps, etc. Major adjustment of export tax rebate policy: The list of profit changes in the top ten industries is approved by the State Council to further control the excessive growth of foreign trade exports, alleviate the prominent contradiction caused by excessive foreign trade surplus in China, optimize the export commodity structure, curb the export of products with high energy consumption, high pollution and high resources, promote the transformation of foreign trade growth mode and the balance of import and export trade, and reduce trade friction, and promote the transformation of economic growth mode and sustainable economic and social development. The Ministry of Finance, the National Development and Reform Commission, State Taxation Administration of The People's Republic of China, the Ministry of Commerce and the General Administration of Customs issued the Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Reducing the Export Tax Refund Rate of Some Commodities on June 6, 2007, and decided to adjust the export tax rebate policy of some commodities from July 6, 2007. This policy adjustment involves 283 1 commodities, accounting for about 37% of the total commodities in the customs tariff. It mainly includes three aspects: First, the export tax rebate for 553 products with high energy consumption, high pollution and resources will be further cancelled, mainly including endangered animals and plants and their products, mineral products such as salt and cement, chemical products such as fertilizers and dyes, metal carbides and activated carbon products, leather and some parts. The second is to reduce the export tax rebate rate of 2,268 commodities that are easy to cause trade frictions, mainly including: clothing, shoes and hats, bags, toys, paper products, vegetable oil, plastic rubber and its products, some stone materials and ceramics and their products, some steel products, low value-added mechanical and electrical products such as coke ovens and locomotives, furniture, viscose fibers, etc. The third is to change the export tax rebate of 10 commodities into the export tax exemption policy, which mainly includes: peanut nuts, oil paintings, engraving, stamps and tax stamps. According to the total impact of domestic enterprises, the original tax rebate rate and new tax rebate rate, export ratio, gross profit rate, net profit in 2007 and net profit in 2008, textile industry 13%, 5%, 60%, 30%,10%-16.80%-.