The term of customs supervision of specific imported goods with tax reduction or exemption is five years. Specific duty-free goods refer to goods under customs supervision from the time of entry to the expiration of the customs supervision period, or until the time of issuing certificates or paying taxes to the customs.

Second, analyze the details

Specific tax reduction and exemption is the preferential tariff treatment given by the state to imported goods within a specific scope. This kind of preferential treatment is given at one time, and the designated goods can be used within a specific scope, and they can enjoy tax reduction or exemption in accordance with relevant regulations. The customs shall administer the imported goods with specific duty reduction or exemption according to law.

3. What are the characteristics of some imported goods that are reduced or exempted during customs clearance?

1. Reducing import tariffs under certain conditions is an important part of China's preferential tariff policy, which is provided by the state to enterprises that use qualified imported goods. Its purpose is to give priority to the economic development of specific areas, encourage foreign direct investment in China, and promote the development of large and medium-sized state-owned enterprises and scientific, educational, cultural and health undertakings. Therefore, this kind of tariff preference has distinct specificity and can only be used under the specific conditions of national administrative regulations;

2. Import declaration shall be referred to as submission of import license. Specific duty-free goods are actually imported goods. Because the direction of goods is very clear, the declaration of specific duty-free goods import shall be handled in accordance with the relevant provisions of general imported goods. When entering the country, the consignee or his agent shall submit the import licenses for all the goods that need to be submitted for import licenses to the customs at the time of import declaration;

3. If the import is released on the spot after customs supervision, it shall be subject to customs supervision within the period of customs supervision.