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The Pronouncement Of "Rules Of The People's Republic Of China On Tariff Collection Of Import And Export Goods" By The General Administration Of Customs Of the People's Republic of China
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General Administration
Of Customs Of The People's Republic of China Recently, the General Administration of Customs has announced the "Rules Of The People's Republic Of China On Tariff Collection Of Import And Export Goods". The notice will be taken into effect starting from 01 March 2005. Compared to the "Rules Of The Customs On Duty Collection" announced on 1986, the new notice has stipulated new rules to the re-export goods, and consequently, the monthly tariff levied on import goods will be reduced. When the non-commercial products such as containers, samples that listed on the "Regulations Of The People's Republic of China On The Tariff Of Import and Export goods" temporarily entered into China boundary, the total sum of tariffs will be levied over a 60 months period (previously 48 months). Where the goods entered into China for less than one month but more than 15 days, it will be assessed as one month. If goods entered into China less than 15 days, it will be exempted. The tariff will be calculated from the date goods entered into China. The monthly liability
is calculated as follows: The taxpayers should
declare to the Customs before the deadline stipulated no matter
they will re-export the goods or not. |
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中華人民共和國海關總署 國家海關總署近日發佈《中華人民共和國海關進出口貨物徵稅管理辦法》，將於２００５年３月１日起正式施行。 與1986年發佈的《海關徵稅管理辦法》相比，新頒佈的《中華人民共和國海關進出口貨物徵稅管理辦法》對暫時進境貨物的管理作出了新的規定，按照這一規定，今後對暫時進境貨物每月徵收的稅款將有所減少。屬於《中華人民共和國進出口關稅條例》中列舉的盛裝貨物的容器、貨樣等九類用於非商業目的的貨物以外的暫時進境貨物，海關計徵稅款的期限增加到６０個月（原?48個月）。不足一個月但超過１５天的，按一個月計征；不超過１５天的，免予計征。計徵稅款的期限自貨物放行之日起計算。 暫時進出境貨物在規定期限屆滿後不再複運出境或者複運進境的，納稅義務人應當在規定期限屆滿前向海關申報辦理進出口及納稅手續，繳納剩餘稅款。
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