No.14 Announcement of General Administration of Customs in 2009

(3) Customs shall make the decision of approval for domestic sales on boned materials and finished products of processing trade that has already been verified and gotten the approval of domestic sale, meanwhile issuing Contact Document for Taxation on Domestic Sales of Commodities and putting out relevant opinions and notations and choosing “current deposit” as the applicable rate of interest for delay of tax payment before submitting the document to enterprises to declare customs clearance.

Enterprises may declare customs clearance with Contact Document for Taxation on Domestic Sales of Commodities in paper sheet or electronic data, and entry “current deposit” in remarks column when filling in the goods declaration for home use.

Customs shall verify the correctness of information in Contact Document for Taxation on Domestic Sales of Commodities in paper sheet or electronic data and goods declaration for home use and then handle business related with customs clearance procedures in accordance with relevant regulations.

(4)The announcement goes into effect as the date of promulgation and Announcement No.53 of 2006 issued by General Administration of Customs shall be annulled there from.