a. Border inhabitants' daily import commodities (daily necessities only) valued under ￥3000 per person are free of import duties and import link value-added tax; those exceeding ￥3000 will be levied as per legal tax late.

b. Small amount of import commodities enjoy a preferential half import duty and import link value-added tax cut - except for tobacco, alcohol, cosmetics and other commodities required by the State to be levied as per law.

c. Export commodities on which the State executes quota and licence control, if within the amount checked and ratified by the State, can be exempt from quota and licence application; licence shall be replaced by paper issued by the Border Trade Authority of Guangxi Zhuang Autonomous Region. Such commodities exclude those under unified public bid invitation, under unified joint management, military and civil chemical products and chemical products subject to drug making.

d. Import commodities on which the State implements quota and licence control or limits registration control, if within the amount allocated by the State, shall be licenced by the Foreign Economic & Trade Administrative department of Guangxi Zhuang Autonomous Region.

e. Import commodities under border economic & technological cooperation projects enjoy preferential duty reduction as small quantum border trade, and are not limited by division of management.
f. Small quantum border trades enjoy common trade export drawback policy; drawback procedures shall be handled as per common trade export drawback regulations.