Advertising materials and samples of no commercial value;

Materials donated without compensation by foreign governments or international organizations;

Goods damaged before customs release;

Items within specified limits, etc.

For materials imported for processing and processing with supplied materials, where the processed and assembled electromechanical products are re-exported, a levy of 1.5‰ of the CIF value of the goods as determined by customs shall apply;

For advanced technology equipment introduced in processing with supplied materials, as well as raw materials and parts imported for processing jewelry, fur, high-end clothing, knitted sweaters and sweater pieces, and plastic toys, a levy of 1‰ of the CIF value of the goods as determined by customs shall apply;

For goods imported and stored under bond for 90 days or more without processing before re-export, a levy of 1‰ of the dutiable value shall apply;

For duty-free imported goods, a levy of 3‰ of the CIF value of the goods as determined by customs shall apply;

For imported goods with reduced tariffs, a levy of 3‰ of the CIF value of the portion of the goods with reduced tax shall apply;

For other bonded imported goods, a levy of 3‰ of the CIF value of the goods as determined by customs shall apply.

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