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The control System of the Import & Export Goods of "Special Duty on Remission"
(Ⅰ)The Concept of Special Duty on Remission
The “special duty on remission” refers to the exemption of customs duty of import & export goods according to the rules and regulations prescribed by State Council. The “import and export of special duty on remission” refers to the goods clearance system in which all kinds of import duty at importation stage are exempted or reduced to a certain amount, the imported goods must be used in the special conditions and specified scope after the importation until the supervision and control is cancelled on verification after the expiry date. The direction of the goods going through the Customs according to this system is domestic sales. No matter what the common duty classification and duty-paying obligation is, favorable duty-exemption policies can be enjoyed as long as the goods are imported for the special purpose in the special conditions.
(Ⅱ) The Control of Special Duty on Remission
When the goods go through the clearance procedures according to the special duty-exempted and duty-reduced import clearance system, the process of the control by the Customs and the constraint conditions of the goods after the on-site control and goods clearance reflect the characteristics of this system:
1. The Import Duty of all Kinds Exempted and Reduced in Special Conditions or Specified Scope
The special duty-exempted goods policy is an important part of the favorable policy on customs duty. Its purpose is to give priority to develop the economy of specific regions, encourage the foreign investment, promote the technical innovations of large & medium-sized state-owned enterprises and the undertakings in science, teaching, culture and public health, etc, which also reflects the special feature of favorable policy on customs duty. The imported goods confirms with the special policy on condition that it is used in the specified area, enterprises and units according to the regulations.
2. Controlled by Import and Export of all Kinds in Principle
The direction of the “special duty on remission” goods is domestic sales, which, in principle, is managed and controlled by the import and export permission system and regulations of all kinds.
3. On-site Control without Clearance of Goods
The goods are still subject to the control by the Customs after the clearance and its use still needs to be checked and supervised by the Customs within the specified date.
4. Import Duty of all kinds Collected beyond the Special Condition and Specified Scope
This means that the goods are used beyond the specified purpose or specified area scope within the periods of control, and are regarded as the common import goods for which import duty of all kinds need to be collected.
5. Control Discharged on Expiry Date
The control by the Customs can be cancelled in the expiry date for the goods that is in common use after verified and supervised by the Customs.
[2009-02-02]
(Ⅰ)The Concept of Special Duty on Remission
The “special duty on remission” refers to the exemption of customs duty of import & export goods according to the rules and regulations prescribed by State Council. The “import and export of special duty on remission” refers to the goods clearance system in which all kinds of import duty at importation stage are exempted or reduced to a certain amount, the imported goods must be used in the special conditions and specified scope after the importation until the supervision and control is cancelled on verification after the expiry date. The direction of the goods going through the Customs according to this system is domestic sales. No matter what the common duty classification and duty-paying obligation is, favorable duty-exemption policies can be enjoyed as long as the goods are imported for the special purpose in the special conditions.
(Ⅱ) The Control of Special Duty on Remission
When the goods go through the clearance procedures according to the special duty-exempted and duty-reduced import clearance system, the process of the control by the Customs and the constraint conditions of the goods after the on-site control and goods clearance reflect the characteristics of this system:
1. The Import Duty of all Kinds Exempted and Reduced in Special Conditions or Specified Scope
The special duty-exempted goods policy is an important part of the favorable policy on customs duty. Its purpose is to give priority to develop the economy of specific regions, encourage the foreign investment, promote the technical innovations of large & medium-sized state-owned enterprises and the undertakings in science, teaching, culture and public health, etc, which also reflects the special feature of favorable policy on customs duty. The imported goods confirms with the special policy on condition that it is used in the specified area, enterprises and units according to the regulations.
2. Controlled by Import and Export of all Kinds in Principle
The direction of the “special duty on remission” goods is domestic sales, which, in principle, is managed and controlled by the import and export permission system and regulations of all kinds.
3. On-site Control without Clearance of Goods
The goods are still subject to the control by the Customs after the clearance and its use still needs to be checked and supervised by the Customs within the specified date.
4. Import Duty of all kinds Collected beyond the Special Condition and Specified Scope
This means that the goods are used beyond the specified purpose or specified area scope within the periods of control, and are regarded as the common import goods for which import duty of all kinds need to be collected.
5. Control Discharged on Expiry Date
The control by the Customs can be cancelled in the expiry date for the goods that is in common use after verified and supervised by the Customs.
Source: Shanghai Customs, PRC
Keywords:Special Duty control System
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