（一）关税税额在人民币50元以下的一票货物；

（二）无商业价值的广告品和货样；

（三）外国政府、国际组织无偿赠送的物资；

（四）在海关放行前损失的货物；

（五）进出境运输工具装载的途中必需的燃料、物料和饮食用品。

(1) goods of a single consignment on which the duties are estimated to be not more than RMB 50 yuan; 

(2) advertising matter and samples, which are of no commercial value; 

(3) goods and materials, which are rendered gratis by international organizations or foreign governments; 

(4) goods lost prior to Customs release; 

(5) fuels, stores, beverages and provisions for use en route loaded on any means of transport, which is in transit across the frontier. 

在海关放行前遭受损坏的货物，可以根据海关认定的受损程度减征关税。

法律规定的其他免征或者减征关税的货物，海关根据规定予以免征或者减征。

第四十六条 特定地区、特定企业或者有特定用途的进出口货物减征或者免征关税，以及临时减征或者免征关税，按照国务院的有关规定执行。

第四十七条 进口货物减征或者免征进口环节海关代征税，按照有关法律、行政法规的规定执行。

The duties on goods damaged prior to Customs release may be deducted in accordance with the degree of damage confirmed by the Customs. 

The Customs shall, in accordance with the relevant provisions, grant duty reduction or exemption to other goods that are subject to duty reduction or exemption prescribed by law. 

Article 46 Duty reduction or exemption granted to import and export goods of special areas or special enterprises or for special uses, as well as temporary duty reduction or exemption, shall be governed by the relevant provisions of the State Council. 

Article 47 Any reduction or exemption of taxes collected on import goods by the Customs on behalf of other government departments shall be governed by the provisions of relevant laws and administrative regulations.