在国际贸易场景中，0 货值货物并非真正 “无价值”，而是指因赠送、样品、维修退换等特殊用途，交易双方约定不收取费用（或仅收象征性费用）的货物。这类货物虽无实际交易货值，但仍需严格遵循海关监管要求完成报关流程，若操作不当，易引发滞留、罚款等风险。
In the context of international trade, zero-value goods are not truly "valueless". Instead, they refer to goods for which the two trading parties agree to charge no fees (or only nominal fees) due to special purposes such as gifts, samples, repair and return. Although such goods have no actual transaction value, they still need to go through the customs declaration process in strict compliance with customs supervision requirements. Improper handling may easily lead to risks such as detention and fines.
0 货值货物的报关模式需精准匹配货物用途，不同类型对应差异化的海关监管要求，可划分为以下三类：
The customs declaration mode for zero-value goods must be accurately matched to the purpose of the goods. Different types correspond to different customs supervision requirements and can be divided into the following three categories:
主要用于企业市场拓展的免费寄送样品（如服装面料、电子元器件、化工小样等），需满足 “非商业用途、数量合理” 两大核心条件。报关时需根据企业资质选择监管代码：有进出口经营权的企业适用 “货样广告品 A”（监管代码 3010），无经营权的单位或个人则选择 “货样广告品 B”（监管代码 3039）。
These mainly refer to free samples sent for enterprise market expansion (such as garment fabrics, electronic components, chemical samples, etc.), which must meet the two core conditions of "non-commercial use and reasonable quantity". During customs declaration, enterprises shall select supervision codes based on their qualifications: enterprises with import and export operation rights shall use "Sample and Advertising Goods A" (supervision code 3010), while entities or individuals without operation rights shall select "Sample and Advertising Goods B" (supervision code 3039).
申报材料需准备：标注 “Sample, No Commercial Value” 的形式发票、详细样品清单（含品名、规格、数量、用途）；若单票样品价值超 5000 元人民币，同时需申请免税，则需额外提供《进出口货物征免税证明》，避免因材料缺失导致申报受阻。
The following declaration materials shall be prepared: a proforma invoice marked with "Sample, No Commercial Value", and a detailed sample list (including product name, specification, quantity and purpose). If the value of a single batch of samples exceeds 5,000 RMB and tax exemption is applied for, an additional Certificate of Tax Exemption for Import and Export Goods shall be provided to avoid declaration delays due to missing materials.
涵盖企业间无偿赠送的物资（如合作方捐赠的生产设备、办公用品）、国际组织或政府间援助物资等，对应监管代码分为 “无偿援助进出口物资”（3511，适用于官方援助）和 “其他免费提供货物”（3910，适用于企业间无偿赠送）。
This category includes materials donated free of charge between enterprises (such as production equipment and office supplies donated by partners), and aid materials from international organizations or between governments. The corresponding supervision codes are "Import and Export Materials for Free Aid" (3511, applicable to official aid) and "Other Goods Provided Free of Charge" (3910, applicable to free gifts between enterprises).
报关关键在于提供具有法律效力的 “无偿赠送协议”，明确双方无任何对价约定；若为政府间援助，还需出具商务部或地方外经贸部门的官方批文，证明货物用途符合援助政策，杜绝被海关认定为 “隐性贸易” 的风险。
The key to customs declaration is to provide a legally valid "Free Gift Agreement" to clearly state that there is no consideration agreement between the two parties. For inter-governmental aid, an official approval document from the Ministry of Commerce or local foreign trade departments shall also be issued to prove that the use of the goods complies with aid policies, so as to prevent the risk of being identified as "hidden trade" by customs.
常见于出口后因质量问题退回维修的设备、进口后需返修再出口的零部件（如机械配件、电子模块），核心监管代码为 “修理物品”（1300）。
Common examples include equipment returned for repair due to quality problems after export, and spare parts imported for repair and re-export (such as mechanical parts and electronic modules). The core supervision code is "Repair Items" (1300).
申报时需提交三大关键材料：原进出口报关单（证明货物历史通关记录）、详细维修协议（注明 “免费维修，修后复运”）；若维修过程中涉及零部件更换，需单独申报更换部件的状态（是否为 0 货值），且复运时需确保与原修理物品的报关信息（品名、数量、规格）完全一致，实现 “进出台账精准匹配”。
Three key materials shall be submitted during declaration: the original import and export customs declaration form (to prove the historical customs clearance records of the goods), and a detailed repair agreement (marked with "Free Repair, Repatriation after Repair"). If spare parts are replaced during the repair process, the status of the replaced parts (whether they are zero-value) shall be declared separately. When repatriating the goods, it is necessary to ensure that the information (product name, quantity, specification) is completely consistent with the customs declaration information of the original repair items, so as to achieve "accurate matching of import and export accounts".
无论何种类型的 0 货值货物，报关全程需重点保障材料完整性与信息准确性。
Regardless of the type of zero-value goods, the integrity of materials and accuracy of information must be prioritized throughout the customs declaration process.
另外，海关可能针对 0 货值货物开展查验，核查重点为 “货物用途与申报信息是否一致”（如样品是否标注 “非卖品” 标识、维修货物是否附带故障检测报告及故障标识）。
In addition, customs may conduct inspections on zero-value goods, with the focus on verifying "whether the use of the goods is consistent with the declared information" (e.g., whether samples are marked with "Not for Sale", and whether repair goods are accompanied by fault detection reports and fault marks).
申报企业需提前准备好货物说明书、维修记录（若为维修类）、用途证明等辅助材料，主动配合海关现场核查；若核查通过，海关将出具放行通知书，货物可正常提离或出运；若存在申报不符（如样品数量超出 “合理使用范围”、维修部件未单独申报），需按海关要求及时补正材料或调整申报内容，避免延误通关。
Declaring enterprises shall prepare supporting materials in advance, such as product manuals, repair records (for repair-type goods), and proof of use, and actively cooperate with on-site customs inspections. If the inspection is passed, the customs will issue a release notice, and the goods can be normally picked up or shipped. If there is a discrepancy in the declaration (e.g., the quantity of samples exceeds the "reasonable use range", or repair parts are not declared separately), the materials shall be corrected or the declaration content adjusted in a timely manner in accordance with customs requirements to avoid customs clearance delays.
总之，0 货值货物报关的核心原则是 “合规申报、材料充分、信息精准”。企业需根据货物实际用途匹配对应监管模式，规范填写申报信息，同时强化单证管理与海关沟通，才能实现货物高效通关，有效降低贸易风险。
In conclusion, the core principles for customs declaration of zero-value goods are "compliant declaration, sufficient materials, and accurate information". Enterprises must match the corresponding supervision mode according to the actual use of the goods, standardize the filling of declaration information, and at the same time strengthen document management and communication with customs, so as to achieve efficient customs clearance of goods and effectively reduce trade risks.
声明：推送文章的图片均来源于网络，版权归作者所有。若涉及侵权，请联系我们删除。
图文制作、责编：亚欧好运公众号编辑部
撰稿：方倩倩
作者简介 PROFILE
方倩倩（亚欧好运操作）
fangqianqian@eagt.com.cn
性格坚韧，积极向上，热爱生活
海关查验
亚欧好运是“一带一路”的先行者和践行者，中欧班列协调委员会成员。
中欧、中俄、中亚、中蒙、东盟、跨里海铁路集装箱班列。包仓、包列、整箱、拼箱、租箱、买卖箱、特种箱门到门国际物流服务。提供空、海运，过境卡航国际运输、国际进出口贸易服务。总部在北京，在欧洲、俄罗斯、香港、上海、深圳、武汉、西安、重庆、苏州、大连、成都、湖南、河南有分公司和代表处。
更远
Further
更快
Faster
更安全
Safer