GACC Announcement No. 46, 2012 on Refunding Grain Export-to-Taiwan Tax/Deposit

 

In accordance with GACC Announcement No. 3, 2008 regulations, hereby announced are matters with the refund of export tax or cash deposit for non-quota exports of grains and flours from the China mainland to Taiwan:

The mainland exporters shall apply in writing to governing customs for the refund of export tax or cash deposit upon their submissions as follows:

1. The mainland exporters' Business Licenses;

2. The mainland exporters' customs declaration forms, tax payment or cash deposit certificates regarding the exports to Taiwan herein;

3. Taiwan authority certificates for grain imports and tax payment, which may be provided by relevant Taiwanese importers;

4. Other documents required

The mainland exporters shall apply by December 31, 2012 to Taiwan authority through their Taiwanese importers for issuance of the grain import and tax payment certificates, and shall apply by June 1, 2013 to governing mainland customs for refund of their export tax or cash deposit.

Where the exporters fail to apply by June 1, 2013 as aforesaid, China Customs may not refund their export tax or cash deposit any more.


September 29, 2012