Express items of goods refer to the express items other than documents and personal belongings. The express items of goods are classified into Category 1, Category 2 and Category 3 as follows.
The Category 1 consists of inbound goods and outbound goods.
Inbound goods refer to the goods subject to the tariff below the minimum standards provided in the Regulations of the People's Republic of China on Import and Export Duties, and samples and advertising products that are tax-free as provided by the Customs;
Outbound goods refer to the outbound samples and advertising products (excluding those subject to licenses, or export tariff, or export exchange collection, or export tax rebate).
When this category of express items enters China, the operator shall submit KJ2 Customs Declaration Form for Entry and Exit of Fast Freight of the People's Republic of China (see Appendix JG13), house air waybill, invoice and other documents required by the Customs in respect of every express item.
The Category 2 refers only to inbound items, including the samples and advertising products subject to tax (excluding those subject to licenses or exchange payment for import as provided by laws and regulations). Upon their entry and exit, the operator shall submit KJ3 Customs Declaration Form for Entry and Exit of Fast Freight of the People's Republic of China (see Appendix JG14), house air waybill, invoice and other documents required by the Customs in respect of every inbound express item.
The Category 3 of express items refers to the goods other than those of the Category 1 and Category 2 aforesaid, and the entry and exit of such express items are subject to the Customs provisions on clearance of import goods.