进出口维修货物该怎么操作？修理物品的进口清关手续资料费用？

进出口维修货物（修理物品 1300）操作指南｜进境修理进口清关手续、资料、费用（中英双语）

监管方式代码：1300修理物品，核心规则：货物维修完成后必须复运出境/复运进境，属于海关监管货物，需要提供税款担保，期限6个月，可申请延期，延期长不超过6个月，逾期未复运出境，保证金将转为正式税款。Customs Mode Code: 1300 Repair Goods. Core rule:goods must be re-exported / re-imported after repair. Customssupervision required, tax guarantee is mandatory. Basic period: 6months, extension available (max another 6 months). If overduewithout re-export, the security deposit will be converted to importtax.

一、两种业务模式区分

模式1：进境修理（国外设备运进国内维修，修好后复运出境）

货物从海外进口到中国维修，货物本体不征税，但需要向海关提交税款保证金/银行保函作为担保；维修用进口零部件同样需要担保，维修剩余配件必须随主机一同复出口。

模式2：出境修理（国内设备出口到海外维修，修好后复运回国）

国内设备出口至境外维修，复运进境时，仅对修理费+料件费征收关税与增值税，设备本体不征税；保修期内免费维修，无修理费，则无需缴纳税费；超出期限未复运进境，按一般贸易全额征税。

Two business types

1. Inbound repair: Overseas e imported into China forrepair, then re-export. No tax on main e, tax securitydeposit or bank guarantee required.

2. Outbound repair: Domestic e shipped overseas for repair,then re-import. Duties & VAT only levied on repair & material cost,free warranty repair is tax-exempt. If overdue, full tax as generaltrade.

二、必备单证清单

✅ 进境修理（国外货物进来国内维修）

1. 维修合同（中英文，写明维修项目、维修周期、维修后复出境承诺）

2. 商业发票、装箱单、海运/空运提单

3. 情况说明（企业盖章，说明货物用途、维修理由、承诺按期复运出境）

4. 原设备资料（原厂说明书、设备照片、序列号，海关核验用）

5. 税款担保材料：保证金缴纳凭证 / 银行保函

6. 涉及旧机电：旧机电装运前检验证书（CCIC）

   Documents for Inbound Repair Repair contract (CN/EN), commercialinvoice, packing list, B/L, company statement, e photos &serial number list, tax guarantee document, CCIC if usedmachinery.

✅ 出境修理（国内设备送国外维修，之后复运回国）

1. 维修合同/保修协议

2. 出口报关全套资料（合同、发票、箱单）

3. 设备清单、序列号、设备照片

4. 复运进境时额外提供：境外维修发票（修理费、料件费）

   Documents for Outbound Repair Repair contract, invoice, packinglist, e serial list & photos. For re-import: overseasrepair invoice (repair & material cost).

三、完整操作流程

1）进境修理流程（海外设备运入国内维修，1300）

1. 前期预审：审核合同，确认维修周期，核算担保金额，判断是否需要旧机电CCIC

2. 到港前准备：制作中英文情况说明，准备保证金/银行保函

3. 到港换单（海运D/O换单；空运机场抽单）

4. 单一窗口申报：监管方式1300修理物品，提交全套资料+担保

5. 海关审单，如抽查验，现场陪同核验设备序列号、外观

6. 担保审核通过，海关放行，拖车运至维修工厂

7. 国内维修，在6个月内（可申请延期）安排复运出境报关

8. 复出口完成、海关结关销案 → 申请退还保证金/解除保函

9. 资料归档

   Process for Inbound Repair

   1. Pre-document review

   2. Prepare statement & guarantee before vessel/aircraft arrival

   3. Exchange B/L for delivery order

   4. Customs declaration with code 1300, submit guarantee

   5. Document review or physical inspection

   6. Customs release, trucking to repair workshop

   7. Complete repair and re-export within 6 months (extendable)

   8. Customs closure after re-export, apply for deposit refund

   9. Document filing

2）出境修理流程（国内设备出口海外维修，之后复运进境）

1. 出口申报1300修理物品，提交维修合同，登记设备序列号

2. 货物出境，海外维修

3. 修好后安排货物运回国内

4. 复运进境申报，提供维修发票，海关仅对修理费+料件费计税

5. 缴税完成，海关放行，完成销案

   Process for Outbound Repair

   1. Export declaration 1300, register serial numbers

   2. Goods shipped overseas for repair

   3. Re-import after repair

   4. Declare repair invoice, tax calculated only on repair & materialcost

   5. Tax payment, release & customs closure

四、清关环节费用明细（广州/深圳口岸参考，海运、空运通用）

项目参考单价备注修理物品专项报关代理费1200–3000元/票单证预审、制单申报、海关沟通；1300比普通贸易申报复杂海关保证金货物货值对应税款全额复出口销案后全额退还；可替换银行保函银行保函手续费担保金额1%~2%适合大额货值，不用押现金查验服务费800–1500元/次抽中查验才收取，无查验不产生换单费/机场抽单费300–1200元海运船公司换单、空运机场操作拖车费按里程码头/机场往返维修厂仓储费30–100元/立方/天超码头/机场免仓期才产生

Cost Reference Customs brokerage fee: RMB1200–3000 per shipment.Tax security deposit: equal to estimated duty & VAT (refundableafter re-export). Bank guarantee commission:1%~2% of guaranteeamount. Inspection service fee: RMB800–1500 per inspection (only ifinspected). Terminal/airport handling, drayage and storage chargesas per actual.

五、核心风险重点提示

1. 期限红线：基础监管期限6个月，必须到期前申请延期；超期未复运出境，保证金直接转为税款，货物按一般贸易正式进口征税。

2. 序列号管理：设备序列号、机身编号必须在报关资料完整登记，进出口海关会核对，编号不一致直接扣货。

3. 货物属性：维修期间不能擅自销售、挪用、转为国内使用；只能用于维修。

4. 旧机电：旧设备进境维修，需要提前办理CCIC装运前检验，未办理无法清关。

5. 维修零部件：进口用于维修的配件，同样适用1300监管，维修剩余配件必须随主机一起复出口，不能留在国内。

   Key Risk Reminder

   1. Time limit: 6 months, extension application required beforeexpiry. Overdue goods will be taxed as general import.

   2. Serial number must be recorded and matched at import &export.

   3. Repair goods cannot be sold or used domestically duringsupervision period.

   4. Used machinery needs CCIC pre-inspection certificate.

   5. Imported spare parts for repair must be re-exported with maine.

六、Service Brief（英文宣传简介）

We provide one-stop customs brokerage service for repair goods(Customs code 1300). We handle inbound repair (overseas erepaired in China then re-export) and outbound repair (domestice sent overseas for repair and re-import). Our serviceincludes document review, repair contract drafting, tax deposit /bank guarantee arrangement, customs declaration, inspectioncoordination, port/airport drayage and warehousing. We operate atGuangzhou Nansha, Huangpu, Shenzhen Yantian, Baiyun Airport andother ports. We help customers manage supervision period andcomplete customs closure after re-shipment to get depositrefund.