进出口免费商品如何申报（海关答疑）

Group 1 - The core viewpoint is that goods provided for free by foreign clients, such as lubricants needed for products, must be declared to customs as "other free provided import and export goods" [1][2] - "Other free provided import and export goods" refers to items not specifically listed as gifts, donations, or other exempt categories, and is regulated under code "3339" [2][3] - The applicable scope includes items gifted by foreign businesses during trade activities, donations from foreigners, and materials provided for free by foreign clients for testing or consumption [3] Group 2 - The declaration process requires that the customs declaration form specifies "other free provided" under the regulatory method and "general taxation" under the tax nature [8] - Although the goods are free, they are not exempt from taxation, and customs will determine the taxable price based on provided documentation and market references [5][6] - Regulatory documents related to national security, quality standards, and industry protection must still be submitted, even for free goods [7]