捐赠口罩出口报关
首先明确一下口罩出口报关的定义:境内捐赠人以扶贫、慈善、救灾为目的向境外捐赠的直接用于扶贫、救灾、兴办公益福利事业的物资。直接用于治疗特困患者疾病或贫困地区资料地方病，以及基本医疗卫生、公共环境卫生所需的基本医疗药品、基本医疗器械、医疗书籍和资料包含在扶贫、慈善公益性事业的物资范围内，因此有相关资源的捐赠人可按照此方式出运。
Firstofall,thedefinitionofexportcustomsdeclarationofmasksshouldbemadeclear:materialsdirectlyusedforpovertyalleviation,disasterreliefandpublicwelfareundertakingsdonatedbydomesticdonorstooverseascountriesforthepurposeofpovertyalleviation,charityanddisasterrelief.Thebasicmedicaldrugs,basicmedicaldevices,medicalbooksandmaterialsthataredirectlyusedtotreatthediseasesoftheextremelypoorpatientsorthelocaldiseasesinthepoverty-strickenareas,aswellasthebasicmedicalandhealthcareandpublicenvironmentalhealthareincludedinthematerialscopeofpovertyalleviationandcharitypublicwelfareundertakings,sothedonorsw