Key points of declaration of imported printed matter With the continuous development of world economic diversification, spiritual and cultural exchanges have become increasingly frequent, and the import of books, magazines and other printed matter has gradually increased. However, problems like this kind of goods are alive when they are declared to the customs often occur. Then, how should the imported printed matter be correctly declared to the customs? What problems should I pay attention to when reporting? First, define the concept of "printed matter". Most enterprises don't know that declared commodities such as "textbooks" and "academic books" are "printed materials". In turn, it may lead to failure to handle relevant approvals and certificates as required, and arrival without a license. Therefore, it is very important to define the concept and category of "printed matter". Printed matter refers to the reproduction of the same content on paper or other commonly used materials by making the original image or text into a printing plate. Such as inbound and outbound photographic negatives, patterns, paintings, scrapbooks, manuscripts, photocopies and other goods and articles containing words, images and symbols. , should be supervised in accordance with the relevant provisions of the supervision of inbound and outbound printed matter. Two. Criteria for determining prohibited contents Imported printed matter has been strictly examined by the Customs, and printed matter and audio-visual products containing one of the following contents are prohibited from entering the country: (1) Those who oppose the basic principles set by the Constitution; (2) endangering national unity, sovereignty and territorial integrity; (3) endangering national security or damaging national honor and interests; (4) Attacking the * * * production party in China and slandering the people of China and the government of China; (5) Inciting national hatred and discrimination, undermining national unity and infringing on national customs and habits; (6) propagating cults and superstitions; (seven) disrupting social order and undermining social stability; (8) Propagandizing obscenity, gambling, violence or abetting crimes; (9) Insulting or slandering others and infringing upon their legitimate rights and interests; (10) Endangering social morality or excellent national cultural traditions; (11) entry is prohibited as determined by the competent state department; (twelve) other contents prohibited by laws, administrative regulations and state regulations. 3. How to declare the entry printed matter for personal use? Although it is for personal use, the applicable tax exemption policy is different according to the number of imported printed materials carried and mailed. There are three specific situations: 1. Within the specified quantity, the customs will release the goods duty-free. If the quantity of printed matter imported by individuals for their own use is less than the following specified quantity, the customs will release it duty-free: books, newspapers and periodicals published in separate books are less than 10 copies per person each time; Complete sets of books and publications, no more than 3 sets per person at a time. 2. Within a reasonable amount, the part exceeding the specified amount shall be taxed and released. If it exceeds the specified quantity, but it still belongs to a reasonable quantity, the customs shall levy taxes on the part exceeding the specified quantity in accordance with the relevant provisions of the Import and Export Tariff Regulations. 3. If it exceeds a reasonable quantity, the relevant formalities shall be handled according to the import of the goods. Individuals bring or mail books, newspapers and periodicals published in singles into the country, each with more than 50 copies; Individuals bring or mail complete sets of books and publications into the country, each set is more than 10; Or constitute the characteristics of a commodity. The customs shall go through the relevant formalities for all imported printed matter and audio-visual products according to the imported goods. The customs clearance of printed matter import is controlled by many trade policies, such as obtaining import business rights, verifying the quantity of printed matter, customs clearance procedures, etc. Therefore, we should pay attention to the following aspects before declaration: 1. Printed matter import business needs the approval or designated operation of relevant departments. The import business of printed matter and audio-visual products shall be approved or designated by the relevant administrative department of the State Council. Without approval or designation, no unit or individual may engage in the import business of printed matter and audio-visual products. 2. Documents such as approval must be obtained before declaration. Unless otherwise stipulated by the state, business units importing newspapers, periodicals and printed books shall go through the import formalities with the customs on the strength of import approval documents, catalogue lists, relevant customs declaration documents and other documents required by the administrative department of press and publication of the State Council. 3. Proof, list and relevant approval documents shall be provided for sending printed materials abroad. Donating printed matter is not a trade, but it is still subject to trade control. The recipient entity shall submit the donation letter issued by the donor, the acceptance certificate of the recipient entity and the relevant list to the customs. Accepting more than 65,438,000 printed materials or more than 200 sets of audio-visual products donated from abroad, in addition to submitting the above documents to the customs, it shall also submit the approval documents of the relevant administrative departments of the State Council. 4. Printed materials used for exhibitions and exhibitions shall go through temporary entry and exit procedures. When printed matter and audio-visual products used for exhibitions and exhibitions enter or leave the country, the organizer or exhibitor shall go through temporary entry and exit formalities with the customs in accordance with relevant state regulations. 5. Religious printed materials must provide certificates from religious departments or relevant departments. Religious printed matter and audio-visual products brought or mailed into China by individuals are allowed to enter the country if they are within a reasonable amount for their own use. Religious printed matter and audio-visual products that are imported in excess of their own use and reasonable quantity or by other means shall be taxed and released by the Customs on the basis of the certificate issued by the State Bureau of Religious Affairs or the religious affairs administrative department of the provincial government entrusted by it or other administrative departments of the State Council. If there is no relevant certificate, the customs shall handle it in accordance with the relevant provisions of the Regulations on the Implementation of People's Republic of China (PRC) Customs Administrative Punishment (hereinafter referred to as the Implementation Regulations). Sporadic religious printed matter and audio-visual products are prohibited from entering the country.