The following goods may be exempted from import and export duties if they are examined by customs.

(1) one vote goods with a duty rate of less than RMB ten yuan;

(two) commercial goods and goods without commercial value;

(three) materials donated by foreign governments and international organizations free of charge;

(four) necessary fuel, materials and food supplies on the way to inbound and outbound conveyance.

　　因故退還的我國出口貨物，由原發(fā)貨人或者他們的代理人申報進境，并提供原出口單證，經(jīng)海關審查核實，可以免征進口關稅。但是，已征收的出口關稅，不予退還。

　　因故還的境外進口貨物，由原收貨人或者他們的代理人申報出境，并提供原進口單證，經(jīng)海關審查核實，可以免征出口關稅。但是，已征的進口關稅，不予退還?！?/font>