People's Republic Of China Customs Import And Export Tax Management

Original Language Title: 中华人民共和国海关进出口货物减免税管理办法

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People's Republic of China Customs import and export tax management

    (Released December 29, 2008 the General Administration of customs, the 179th come into force February 1, 2009) directory

    Chapter I General provisions

    Chapter tax filing

    Chapter III tax approval

    Fourth chapter tax deductible tax goods guarantee

    Fifth chapter tax disposition of cargo

    The sixth chapter tax administration of

    The seventh chapter by-laws

    Chapter I General provisions

    Working first in order to regulate the management of customs import and export tax breaks, protect the lawful rights and interests of private people, according to the People's Republic of China Customs law (hereinafter referred to as the Customs Act), the People's Republic of China on import and export duties Ordinance (hereinafter referred to as the Customs Ordinance) and the provisions of relevant laws and administrative regulations, these measures are formulated.

    Article import and export cargo duty reduction or exemption of tariff and import value-added taxes levied by the Customs (hereinafter referred to as tax reductions or exemptions), except otherwise prescribed by laws and administrative regulations, customs in accordance with the implementation of the measures for management.

    Article import and export cargo tax reduction or exemption to the applicant (hereinafter referred to as tax reduction or exemption to the applicant) shall apply to the local customs tax filing, examination and approval procedures, except in exceptional circumstances.

    Seat Customs Customs and tax reduction or exemption to the applicant for investment projects is not the same customs, tax reduction or exemption to the applicant shall apply to the investment project is located the customs tax filing, examination and approval procedures. Investment project involving several customs, tax reduction or exemption to the applicant to the local customs or common superior customs relating to customs to apply for tax filing, examination and approval procedures.

    Superior about the Customs and customs may specify the relevant customs tax filing, examination and approval procedures.

    Investment projects by the units of unincorporated branches of investment projects implementation, investment in projects authorized by the local customs for examination and approval of investment projects, the unincorporated branches to the investment project is located Customs applications for tax filing, examination and approval procedures.

    Article fourth exemption applying for exemption may apply to the Customs filing, approval, taxes, security, and management and other related procedures, but also may entrust the aforementioned formalities.

    Handling is entrusted, shall be borne by the client's tax attorney for tax clearance certificate issued by the applicant and other related material to apply to the customs, the customs formalities as examination and approval may be granted by principal.

    Article fifth made in customs registration and customs registration certificate of the customs broker or import and export cargo to receive consignor can accept tax deductible the applicant has appointed to handle tax-related matters.

    Chapter tax filing

    Sixth exemption to the applicant in accordance with the relevant provisions of import and export tax incentives apply for tax deduction or exemption of import/export goods required prior to customs exemption eligibility of the applicants or confirm the investment projects, tax reduction or exemption applicant shall apply for tax reduction or exemption prior to approval, exemption applications made to the competent customs formalities, and also submit the following documents:

    (A) the exemption application form of the import and export of goods;

    (B) the business license or certificate, State organs of legal persons set up files, associations of public institution registration certificate, registration of private non-enterprise registration certificate, Foundation certificate and other supporting documents;

    (C) enjoying import and export preferential tax status under the relevant policy documents;

    (D) the Department finds the need to provide additional material.

    Tax reduction or exemption to the applicant documents in accordance with the provisions of this article shall submit the original, along with tax reduction or exemption to the applicant effectively seal a copy of.

    Seventh article customs tax exemption upon filing of the application the applicant received, should be reviewed to confirm the application materials are complete, effective and complete specifications.

    Tax reduction or exemption application materials comply with the requirements of the applicant, the Customs shall accept, date as the date of acceptance of the Customs receipt of application materials; exemption application materials are incomplete or do not meet the requirements of the applicant, the Customs shall inform the tax reduction or exemption to the applicant need to supplement about disposable materials, customs as the date of receipt of application materials all corrections of the acceptance.

    Cannot submit complete and valid material to customs in accordance with regulations, Customs shall not accept it.

    Eighth article customs accept tax deductible upon filing of the application of the applicant, their qualification, investment projects should be audited.

    Audited in accordance with policy provisions of the tax preferences for imports and exports, the record shall be granted; audited shall not be filed, it shall notify the tax reduction or exemption to the applicant.

    Nineth Customs shall within 10 working days from the date of acceptance of the decision whether to approve the filing.

    Policy ambiguities or other management responsibilities required of departments and related departments to further consultations, verify the information within 10 business days, cannot make a decision, the Customs shall be made in writing to the tax reduction or exemption to the applicant the reasons.

    Of the circumstances prescribed in the second paragraph of this article, the Customs shall eliminate within 15 working days from the date the decision of whether to approve the filing. Article tenth exemption request for amendment or cancellation of tax exemption and reduction for the record of the applicant, shall apply to the competent Customs Office.

    Audited in accordance with the relevant provisions of the Customs shall be handled.

    Amendment or cancellation of tax exemption and reduction for the record the project examination and approval Department shall issue opinions, tax breaks should be provided in conjunction with the request for amendment or cancellation of the applicant.

    Chapter III tax approval

    11th before the exemption applicant shall declare their imports and exports of goods, apply to the competent Customs Office for import and export goods exemption approval procedures, and also submit the following documents:

    (A) the application form for the import and export cargo duty;

    (B) the business license or certificate, State organs of legal persons set up files, associations of public institution registration certificate, registration of private non-enterprise registration certificate, Foundation certificate and other supporting documents;

    (C) import and export contracts, invoices and product information of the goods;

    (D) enjoying import and export preferential tax status under the relevant policy documents;

    (E) the Department finds the need to provide additional material.

    Tax reduction or exemption to the applicant documents in accordance with the provisions of this article shall submit the original, along with tax reduction or exemption to the applicant effectively seal a copy of. Received the 12th article customs tax exemption upon approval of the application of the applicant, shall review and confirm the application materials are complete, effective and complete specifications.

    Record of tax exemption and reduction should be carried out, and shall examine whether it is in accordance with the provisions of the filing formalities.

    Tax reduction or exemption application materials comply with the requirements of the applicant, the Customs shall accept, date as the date of acceptance of the Customs receipt of application materials; exemption applicants submitted application materials are incomplete or do not meet the requirements, Customs shall inform the tax reduction or exemption to the applicant need to supplement about disposable materials, customs as the date of receipt of application materials all corrections of the acceptance.

    Cannot submit complete and valid material to customs in accordance with regulations, or are not in accordance with the provisions of tax filing procedures, customs is not admissible. The 13th article customs accept tax exemption upon approval of the application of the applicant, related to import and export goods should be against the relevant import and export tax policies, import and export of goods amount and quantity are tax deductible within the limits and so on.

    Tax filing should be done, needs the exemption applicant, import and export of goods, such as compliance with filing for approval.

    Audited in accordance with the relevant provisions of the taxation, tax reduction or exemption of import and export goods should be made decision and issue the People's Republic of China Customs import and export taxation certificate (hereinafter certificate of tax levy).

    14th article customs must accept an application for exemption approval within 10 working days of the decision whether or not to grant tax breaks.

    Any of the following circumstances, cannot accept an application for exemption approval within 10 working days from the date of decision, the Customs shall be made in writing to the tax reduction or exemption to the applicant the reasons:

    (A) ambiguities in policy or management responsibilities involving other sectors need further consultations with the relevant departments and verify relevant information;

    (B) the goods need to be testing and identification in order to determine whether they meet the tax provisions;

    (C) for other reasonable reasons cannot take a decision within the time limit prescribed in the first paragraph of this article.

    Of the circumstances prescribed in the second paragraph of this article, the Customs shall within 15 working days since the date of elimination of the decision whether or not to grant tax breaks.

    15th article exemption applicant for amendment or cancellation has been issued the certificate of tax levy, should the validity period of the certificate of tax levy to the competent customs applications, justification, and submitted to the relevant material. Audited in accordance with provisions of the Customs grant for amendment or cancellation. Granted the change, the Department shall issue a new change is complete the introduction of a tax exemption certificate, and receive the original of the certificate of tax levy.

    Grant revoked, the Department shall recover the original certificate of tax levy. 16th tax reduction or exemption to the applicant should be handled during the validity of the certificate of tax levy on the import and export of goods through customs. Cannot be handled within the validity period, extension is required, during the period of the introduction of a tax exemption certificate to the Customs for extension applications.

    Approval by the customs are allowed to apply for extension of the validity of certificate of tax levy procedures. The introduction of a tax exemption certificate may be extended once, and delay time from date of expiry, extended periods of not more than 6 months.

    Except in exceptional circumstances approved by the General Administration of customs. The introduction of a tax exemption certificate has expired have not been used, the introduction of a tax exemption certificate shall cease.

    Tax reduction or exemption to the applicant need to tax imports and exports of goods covered by the introduction of a tax exemption certificate, shall apply to the customs anew.

    17th loss of tax reduction or exemption to the applicant the certificate of tax levy needed a replacement, should the validity period of the certificate of tax levy to the competent customs apply.

    Verified the original levy tax exemption certificate is not already in use, the Customs shall issue the certificate of tax levy again, original certificate of tax levy and set aside.
The original of the certificate of tax levy has been used, not a replacement.

    18th national policy adjustments, and with the approval of the General Administration of customs, goods released after taxes, tax reduction or exemption to the applicant applying for the exemption examination and approval procedures, customs is not admissible.

    Fourth chapter tax deductible tax goods guarantee

    19th under any of the following circumstances, tax reduction or exemption to the applicant may apply to the customs duty guarantee to be the release formalities:

    (A) the Customs has accepted tax filing or approval of the application in accordance with regulations, have not been completed;

    (B) on import and export tax policies have been approved by the State Council, specific implementation measures are not yet clear, the General Administration of Customs has confirmed an exemption applicant belongs to enjoy the policy areas;

    (Iii) other conditions approved by the General Administration of customs.

    20th tax formalities of guarantee for the necessary exemption applicant, application in front of the import and export of goods declaration to the customs, import and export and in accordance with the relevant provisions of the tax preferential policy submitted to customs-related materials. The Customs shall, within 7 working days from the date of acceptance of the application, make a decision on whether to grant security.

    Grant security, should be issued by the People's Republic of China customs duty guarantee proof of admission to apply for exemption of goods (hereinafter referred to as the grant security certificate), disapproving the guarantees shall be issued by the People's Republic of China Customs is not granted for tax reduction or exemption of the goods duty guarantee decision.

    21st article import and export Customs admission guarantee certificate issued by the competent customs, import tax guarantee and inspection procedures.

    Countries have restrictions on import and export goods shall provide license which cannot be provided, as well as other circumstances as stipulated by laws and administrative regulations shall not guarantee, shall not apply for exemption goods import and export customs duty guarantee the release procedures.

    22nd tax guarantee period not exceeding 6 months, authorized by subordinate customs chiefs or its approval may be delayed, deferred tax guarantee expiry date, extended periods of not more than 6 months.

    Special case still needs to be extended, it should be approved by the General Administration of customs.

    Article 23rd customs in accordance with provisions of this approach extend tax filing, examination and approval procedures of processing time, tax reduction or exemption of the goods duty guarantee time limit can be extended, the Customs shall timely notify the tax reduction or exemption to the applicant apply for tax reduction or exemption to the customs formalities of goods duty guarantee extension. Article 24th tax deductible tax duty guarantee the goods of the applicant is not made before the expiry of the certificate of tax levy, extension of duty guarantee the application, shall, on the expiry of the period provided for in the grant security proved 10 working days to submit an application to the competent Customs Office. The Customs shall, within 7 working days after acceptance of the application, the decision of whether to approve the extension of the guarantee period.

    Granted an extension, shall issue a People's Republic of China Customs allowed for tax reduction or exemption of goods tax warranty extension certificate (hereinafter referred to as the grant extended certificate), are not allowed to be extended, should be issued by the People's Republic of China Customs is not granted for duty guarantee extension decision of tax reduction or exemption of goods.

    Tax reduction or exemption to the applicant in accordance with customs requirements apply for extension of tax relief goods duty guarantee, mutatis mutandis, the provisions in the first paragraph of this article.

    Admission to extension of certificate of handling, import and export customs exemption goods duty guarantee extension. 25th tax tax tax reduction or exemption of the goods of the applicant made the introduction of a tax exemption certificate before the expiry of the guarantee period, the Department shall cancel the tax guarantees, for taxation for import and export procedures.

    Guarantee expires, the tax reduction or exemption to the applicant failing to apply for the exemption of goods duty guarantee renewal, the Customs shall require the guarantor to perform security duty margin to the tax or taxes.

    Fifth chapter tax disposition of cargo

    26th in import tax exemption and reduction period under the customs supervision of the goods, without the Customs permission, exemption applicant not allowed for tax reduction or exemption of the goods transfer, mortgage, pledge, diversion or other disposal.

    27th article in accordance with the relevant provisions of the State at the time of importation import tax exemptions and reduction of goods exempted from submitting certificates, tax reduction or exemption to the applicant to apply to the Customs transfer, mortgage, pledge, diversion or other disposal, prescribed certificate of need for a replacement license, shall go through the relevant licenses.

    28th in customs control limit, the tax reduction or exemption to the applicant to transfer goods import tax exemptions and reduction to imports of the same goods enjoy the same tax preferential treatment to other units, shall, in accordance with the following provisions of tax relief goods close procedures:

    (A) the tax reduction or exemption of the goods transferred out of the applicant with the documents to transfer the application to the competent customs, go to customs for examination and approval, notify the competent Customs Office. (B) the diversion of tax reduction or exemption of the goods transferred to the applicants to apply to the competent customs approval for tax relief procedures.

    After a competent customs inerrant transferred to and issue the certificate of tax levy. (C) transfer, transferred to the applicant for exemption goods shall separately to their respective Customs to apply for tax relief goods for export and import declarations. Transferred out of the competent Customs offices out of the deregulation procedures for tax reduction or exemption of the goods. Transfer tax exemption and reduction duration of the supervision of the goods shall be calculated continuously.

    Transferred to the competent Customs Office in the remaining in charge over the useful life of closing tax breaks continue follow-up supervision of the goods.

    Into and out of customs for the same customs, in accordance with the provisions of the first paragraph of this article.

    Article 29th customs control limit, the tax reduction or exemption to the applicant to transfer goods import tax exemptions and reduction to not enjoy preferential import tax policies or import the same goods do not enjoy the same tax preferential treatment to other units, should apply to the tax reduction or exemption to the applicant the competent customs handling tax relief goods to pay taxes and deregulation process. Article 30th customs control limit, the tax reduction or exemption to the applicant need to be tax deductible through the diversion of goods, shall make application to the competent Customs Office in advance.

    The approval of the customs, tax reduction or exemption to the applicant in accordance with customs-approved use, application, enterprise tax diversion of goods.

    Diversion in this article include the following:

    (A) tax relief goods were handed over to tax exemption and reduction units other than the applicant;

    (B) is not used in accordance with the purpose intended, tax reduction or exemption of the goods;

    (C) not according to specific areas, specific companies or specific use exemption of goods in other circumstances.

    Except otherwise provided by the General Administration of customs, in accordance with the provisions of the first paragraph of this article will be tax deductible through the diversion of goods, exemption applicant shall follow the diversion of time to pay the appropriate tax diversion time cannot be determined, shall submit the corresponding tax warranty, duty guarantee period shall pay the amount of duty shall not be less than the remaining supervision. 31st customs control limit, the exemption sought to tax goods mortgage lending to financial institutions, shall apply in writing to the competent Customs Office.

    Audited in compliance with the relevant provisions of mortgage formalities competent customs approval to.

    Tax reduction or exemption to the applicant shall not be tax relief goods to financial institutions other than the citizens, legal persons or other organizations to be collateral for the loan.

    Article 32nd exemption applicant loan mortgage to tax goods from domestic financial institutions, shall provide to the Customs the following forms of security:

    (A) the bond tax equivalent to the goods;

    (B) domestic financial institutions provide the equivalent goods shall be paid the amount of guarantee;

    (C) the exemption applicant, domestic financial institutions to submit to the Customs the goods import tax exemptions and reduction loan guarantee of commitment, promised that after the tax reduction or exemption to the applicant in writing the mortgage when it fails to pay off the mortgage needs to satisfy, the mortgagor or mortgagee to pay customs taxes, or folded from the collateral (the) price priority in the reimbursement of customs duties.

    Tax reduction or exemption to the applicant in tax relief goods to overseas financial institutions for lending, shall submit to the Customs the first paragraph of this section (a) or (b) provide forms of security.

    The 33rd article Customs once the loan application materials are received, should review the application materials are complete and valid and, if necessary, on-site verification can tax goods, understanding tax reduction or exemption to the applicant undertaking.

    Agreed by the audit, Customs shall issue a People's Republic of China granting of import tax exemptions and reduction of customs goods mortgage law. Article 34th customs import tax exemptions and reduction of cargo handled security for a loan, tax reduction or exemption to the applicant shall be signed in a formal contract, loan contract within 30th of the mortgage contract, the original or a copy of the loan contract to pay the customs records.

    Submit copies of records, copies of tax reduction or exemption to the applicant should be labeled "check with the original consensus", and signature.

    Mortgage contracts, the date of signing of the loan contract are not the same day, in accordance with signed after the time limit for filing date specified in the first paragraph of this article.

    35th loan extension, tax reduction or exemption to the applicant shall, before the expiry of the term of the loan in the 20th of mortgage applications made to the competent customs formalities for extension.

    Agreed by the audit, issued by the competent Customs Office granted an extension notice and issue of the People's Republic of China Customs allowed for loan extension notice of import tax exemptions and reduction of goods.

    The sixth chapter tax administration of

    Article 36th unless otherwise provided by the General Administration of customs, customs control limit, the tax reduction or exemption to the applicant shall be kept in accordance with customs, import tax exemptions and reduction of goods, and shall be subject to customs control.

    Import tax exemptions and reduction duration of the supervision of the goods:

    (A) ships, aircraft: 8;

    (B) motor vehicles: 6 years;

    (C) other goods: 5 years.

    Regulatory period calculated from the date of release of goods imported.

    37th article customs control limit, the tax relief the applicant shall from the date of release of goods import tax exemptions and reduction, 1th quarter in each year submit to the Customs the tax report of the use condition of the goods, report tax using the condition of the goods.
Tax reduction or exemption to the applicant are not in accordance with the provisions of the first paragraph of this section reports its tax to the customs status of the goods, apply to the customs tax filing, examination and approval procedures, customs is not admissible.

    Article 38th customs control limit, the tax relief goods shall be in charge of the customs-approved location.

    Need to change the place of use, tax relief the applicant shall submit an application to the competent customs, with justification, approval by the customs change location.

    Tax relief goods need to be moved out of the jurisdiction of the competent Customs Office, tax reduction or exemption to the applicant shall obtain the relevant documents and the need for off-site use of materials to the competent customs procedures apply for off-site supervision, after notification by the competent customs approval and transferred to customs, tax reduction or exemption to the applicant can be tax deductible transfer of goods to the Customs jurisdiction, after confirming the tax reduction or exemption of the goods into the Customs for offsite supervision.

    Tax relief goods in different places use after the exemption applicant shall apply to the customs in a timely manner that originally off-site supervision procedures, after Customs examination and approval and to inform the competent customs, tax reduction or exemption to the applicant the exemption goods should be returned to the competent customs jurisdiction.

    39th customs control limit, the exemption applicant to divest, merge, the shareholder change, restructuring and other changes, successor rights and obligations (hereinafter referred to as the successor) should be within the business license issuance date of the 30th, the competent customs reporting entity changes to the tax reduction or exemption to the applicant and the exemption of goods import tax exemptions and reduction of the applicant.

    Customs audits, need to pay taxes, the successor to the original tax reduction or exemption to the applicant should be competent customs tax formalities; you can continue to enjoy the treatment of tax breaks, the successor shall, in accordance with the provisions to apply for tax breaks for the record changes or tax relief goods closing procedures.

    In the 40th years of customs control, due to insolvency, restructuring or other situations result in termination of tax reduction or exemption to the applicant, did not withstand the people, the tax reduction or exemption to the applicant or others shall bear the tariff and import value-added taxes levied by the Customs payment obligations shall be from the date of liquidation of subject to the competent Customs Office within 30th to apply for tax relief goods to pay taxes and deregulation process.

    41st customs control limit, the tax reduction or exemption to the applicant requested that the import tax exemptions and reduction of the goods transported or exported, shall be submitted to the competent customs approval.

    After the tax reduction or exemption of the goods transported or exported, tax reduction or exemption to the applicant should be competent customs of the export customs declaration single original goods import tax exemptions and reduction of the termination procedures.

    Tax reduction or exemption of the goods transported or export, customs is no longer transported or makeup for tax relief goods under export-related taxes.

    42nd tax exemption and reduction period expires under the customs supervision of the goods, automatic discharge regulation. Import tax exemptions and reduction in the duration of customs supervision of goods, tax reduction or exemption to the applicant a written application in advance of deregulation, should inform the competent customs formalities apply to pay taxes and deregulation.

    In accordance with the relevant provisions of the State at the time of importation import tax exemptions and reduction of goods exempted from submitting certificates, tax reduction or exemption to the applicant shall also submit the relevant licenses. Tax reduction or exemption applicant customs proof of termination, can be completed in time to pay the taxes and deregulation-related procedures, such as date or customs control within 1 year from the date of expiry of the period, apply to the Customs for termination proof.

    Customs issued by the examination and approval of the People's Republic of China Customs termination proof of import tax exemptions and reduction of goods.

    43rd article customs supervising term and over the next 3 years, the customs in accordance with the Customs Act and the People's Republic of China Customs inspection Ordinance provides for tax reduction or exemption to the applicant imported implementation and use of tax exemption and reduction of the goods inspection.

    44th tax imports of goods transferred to other units of the same goods enjoy the same tax exemption and reduction of preferential treatment, no recovery tax deductible line of goods transferred out of the applicant's exemption, tax exemption limit of diversion of goods to the applicant in accordance with the customs of goods closing price, quantity, or the tax payable will be credited.

    Tax breaks intact transported goods due to quality or specification problems, tax reduction or exemption to the applicant with compensated at no cost of imported goods of the same type, does not restore its exemption quota is not compensated at no cost to imported goods of the same type of, tax reduction or exemption to the applicant in the original exemption of goods transported within 3 months of the customs applications, approved by the customs, you can recover the tax amount.

    For the other in advance of deregulation, not recover tax credits.

                                                      Article 45th tax breaks by the transfer of the goods or for some other reason need to pay taxes, the collection of customs value of goods by the Customs the import price on the basis of, and supervision by tax imported goods time period in proportion to the depreciation, the formula is as follows:

    Tax relief goods had been imported time

                                                        Regarding the dutiable value = customs goods imported at a price of x (1---------------)

    Length of supervision x12 Tax time imported goods exemption calculated monthly on the date of release of the goods.

    Less than 1 month but more than 15th, 1 month; not later than 15th, not be counted.

    Article 46th in accordance with this article 45th calculated tax taxed goods fill, import time the closing date shall be determined according to the following:

    (A) the transfer tax of goods, shall accept tax reduction or exemption to the applicant to apply to the customs tax procedure time imported calculated on the date of its due date;

    (B) the tax reduction or exemption to the applicant without customs approval, unauthorized transfers of goods tax, the basis should be based on the actual date of the transfer of their imports as of date of transfer date cannot be determined, should the Department identified as of the date the date;

    (C) Customs control limit, the exemption applicant insolvency, dissolution, dissolve or terminate the business case, import time deadlines for tax reduction or exemption to the applicant should be bankruptcy liquidation date or legally ascertained date of termination of production and business activities.

                                                     47th move tax will tax the goods of the applicant as he shall pay the tax, tax is calculated as:

    Required to pay tax time

                                                     Pay = customs duty x rate x the price of the goods when imported (-----------)

    Length of supervision x12x30

    Tax rates in the above formula shall be in accordance with the relevant provisions of the customs regulations, using the corresponding tax rate applicable; need to pay tax time means tax diversion of actual time, calculated on a daily basis, the actual daily production under 8 hours, or more than 8 hours according to the 1st.

    48th article customs handling tax reductions or exemptions goods off-site supervision, carry forward, the main change, return export, deregulation, when follow-up management services such as mortgages, shall be made within 10 working days from the date of acceptance of the application whether it agreed with the decision.

    Under special circumstances could not take a decision within 10 working days, the Customs shall be made in writing to the applicant the reasons.

    49th customs matters on major tax breaks to implement records management.

    The seventh chapter by-laws

    50th in violation of these regulations, constitutes acts of smuggling, in violation of customs regulations and other violations of customs laws, by the customs in accordance with the Customs Act and the People's Republic of China be dealt with relevant provisions of the regulations for the implementation of customs administrative punishment constitutes a crime, criminal responsibility shall be investigated according to law.

    51st the following terms shall have the meanings herein:

    Import and export cargo tax reduction or exemption to the applicant refers in accordance with the relevant import and export tax incentives and provisions of relevant laws and regulations, you can enjoy import and export tax breaks, and in accordance with these measures apply to the customs tax formalities which has an independent legal personality of enterprises, institutions, social organizations, State agencies; the present measures unincorporated branches under the fourth paragraph of article; other organizations identified by the review by the General Administration of customs.

    Tax applicants location customs, dang tax applicants for corporate Shi, location Customs is refers to its handle corporate registration to of customs; Dang tax applicants for State, and institutions, and social groups, non-corporate organization Shi, location Customs is refers to its residence to customs; Dang tax applicants for meet this approach third article fourth paragraph provides of illegal people branch institutions Shi, location Customs is refers to the branch institutions handle business registered registration to of customs.

    Date of elimination refers to due to ambiguities in policy and other reasons, the General Administration of customs or customs issued a clear date.

    Exemption limit refers shall be determined according to the import and export tax incentives tax relief the applicant may reduction or exemption of import and export goods amount, quantity, or reduction of and exemption from import and export tariffs and import value-added taxes levied by the customs.

    52nd instruments listed herein format developed and announced separately by the General Administration of customs.

    53rd interpret this approach by the General Administration of customs. 54th these measures shall come into force on February 1, 2009.

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