|
According to the adjustments in tariff headings to the 2008 Customs Import and Export Tariff of the People's Republic of China (hereafter referred to as “Customs Tariff”), the tariff lines in the previously issued List of Import Commodities for Foreign Investment Projects Which Enjoy No Tax Exemption (No. 81, SSF [2002], Appendix 2) and the Check List of Tariff Lines of 20 Varieties of Commodities Which No Longer Enjoy Tax Reduction or Exemption and the Check List of Tariff Lines of 20 Varieties of Commodities (condiments) Which No Longer Enjoy Tax Reduction or Exemption (Appendixes 1 and 2 of the Announcement No. 7, 2004 of the General Administration of Customs) (For details, please refer to the appendix) have been adjusted as below in consultation with the Ministry of Finance.
1. The tariff lines of relevant commodities were adjusted based on the adjustments in tariff headings of the 2008 Customs Tariff and considering that the tariff lines of relevant commodities included in the List and the check lists are not accurate enough.
2. For the tariff lines of commodities included in the List and of 20 varieties of commodities which no longer enjoy tariff reduction or exemption and import VAT as approved by the State Council, the provisions hereof shall apply as of Sep.10, 2008.
3. To maintain the consistency of policy, the Certificates of Taxation and Tax Exemption on Import & Export Goods which were issued by the Customs prior to Sep.10, 2008 pursuant to relevant policies and the tariff lines before this adjustment are allowed for continue use insofar as they remain in effect, but may not be extended. For the goods already imported with taxation or tax exempted, the tax payment thereof will not be adjusted.
4. If there is a discrepancy between the tariff line of the commodity included in the relevant list with that applicable to the commodity that year due to tariff headings adjustment of the Customs Tariff in the future, the tariff line for the commodity to be imported shall be determined according to the Customs Tariffof that year.
5. From Sep.10, 2008 on, the List of Import Commodities for Foreign Investment Projects Which Enjoy No Tax Exemption, included in the Appendix 2 to the Circular of the General Administration of Customs Concerning Relevant Issues on the Implementation of the Catalogue for the Guidance of Foreign Investment Industries (No. 81, SSF [2002]), and the Proclamation No. 7, 2004 of the General Administration of Customs shall be annulled.
Hereby proclaimed.
Appendixes:
List of Import Commodities for Foreign Investment Projects Which Enjoy No Tax Exemption
Check List of Tariff Lines of 20 Varieties of Commodities (excluding condiments) Which No Longer Enjoy Tax Reduction or Exemption
Check List of Tariff Lines of 20 Varieties of Commodities (condiments) Which No Longer Enjoy Tax Reduction or Exemption
Sep.2, 2008
|
