李国杰（经理）：18202125732 电话：021-61062636
报关前提条件：收发货人注册编码（慈善机构可为临时编码），需办理无纸化通关法人卡
出口资质：口罩出口对生产销售单位、境内发货人，除满足国内生产、市场流通资质需求外，中国海关无特殊资质要求。
出口申报要求
1.商品归类：除特殊情况外，绝大部分口罩应归入税号63079000。
2.检验检疫：口罩为***检产品，申报时检验检疫项目无需填报。根据我国***与相关***签订的***间检验协议，对出口伊朗等少数几个***的产品需按规定进行装运前检验。
3.关税征免：
(1)贸易出口
征免性质：一般征税；
征免方式：照章征税。
(2)捐赠出口
境内发货人为贸易代理商、慈善机构等，征免性质可不填，征免方式申报全免。
4.禁限管理：目前***未对口罩设置贸易管制要求，中国海关也无针对防护物资的监管***口岸验核要求。
5.申报规范：按照规范申报要求填写商品名称、成分含量；如物资非中国生产，原产国按照实际生产国填写。
6.出口退税：口罩的出口退税率为13%。
7.中美关税排除加征：美国企业可申请排除口罩进口加征关税，但是目前只有少数企业获准豁免按照出口企业类型
1. Commodity classification: except for special circumstances, most masks shall be classified into tax No. 63079000.
2. Inspection and quarantine: the mask is an illegal inspection product, and the inspection and quarantine items do not need to be filled in at the time of declaration. According to the Intergovernmental inspection agreement signed by our government and relevant countries, the products exported to Iran and other few countries need to be inspected before shipment according to the regulati***.
3. Duty collection and exemption:
(1) Trade export
Nature of tax collection and exemption: general tax;
Way of collection and exemption: tax according to regulati***.
(2) Donation export
Domestic c***ignors are trade agents, charities, etc. the nature of the levy and exemption may not be filled in, and the form of levy and exemption shall be applied for full exemption.
4. Prohibition Management: at present, the Ministry of commerce does not set trade control requirements for masks, nor does the Chinese customs h***e requirements for port inspection of supervision certificates for protective materials.
5. Declaration specification: fill in the commodity name and composition content according to the requirements of the specification declaration; if the material is not produced in China, the country of origin shall be filled in according to the actual country of production.
6. Export tax rebate: the export tax rebate rate of masks is 13%.
7. Sino US tariff exclusion and levy: American enterprises can apply for the exemption of import tariff for masks, but only a few enterprises are allowed to exempt according to the type of export enterprises
李国杰（经理）：18202125732 电话：021-61062636
专注于进口的物流师
在进口清关的过程中遇到任何问题，都可咨询我，免费为您提供***解答。15年***进口清关团队竭诚为您服务
上海|宁波|昆山|深圳|广州|厦门|成都|天津|青岛|北京|大连|***网点服务
In the process of import customs clearance, you can c***ult me and provide you with professional answers free of charge. 15 years of professional import customs clearance team dedicated to serve you
Shanghai, Ningbo, Kunshan, Shenzhen, Guangzhou, Xiamen, Chengdu, Tianjin, Qingdao, Beijing, Dalian, national network service