货样系指进出口专供订货参考的货物样品;广告品系指进出口用以宣传有关商品内容的广告宣传品。根据(86)署货字第496号《中华人民共和国海关对进出口货样、广告品监管办法》,办理进出口货样、广告品海关报关手续应做到以下几点: 一、进出口货样和广告品,不论是价购还是免费提供的, Samples refer to samples of goods imported and exported exclusively for ordering purposes; advertising products refer to the advertising materials used by import and export to promote the content of related products. According to (86) Department of cargo word No. 496 “Customs of the People’s Republic of China on the import and export of goods, advertising products supervision and regulations”, for import and export of goods, advertising products, customs clearance procedures should be the following: First, the import and export of goods and advertising Products, whether they are price or free,