进口Tariff reduction政策

_{Project record - Customs record approval - tax reduction and exemption approval - The customs issued "Import and Export goods tax exemption Certificate" - customs declaration}

Statutory relief

Statutory reduction or exemption refers to goods and materials provided free of charge by international organizations or foreign governments, goods and articles reduced or exempted under international treaties concluded or acceded to by the People's Republic of China, processing of incoming materials, and the provisions of the Customs Law and the Customs Regulations.Compensation tradeImported raw materials, etc.;

The Customs Law stipulates that there are six kinds of goods and articles legally exempted

Advertisements and samples of no commercial value;

Materials donated free of charge by foreign governments and international organizations;

Goods that have suffered damage or loss before being released by the Customs;

Articles within the specified amount;

Other goods and articles for which duty reduction or exemption is provided by law;

Goods and articles subject to tariff reduction or exemption under international treaties concluded or acceded to by the People's Republic of China。

Specific relief

Specific exemptions are granted in accordance with the provisions of the Customs Law and the Customs RegulationsSpecial economic zoneAnd other goods imported and exported from specific regions,Sino-foreign joint venturesGoods imported and exported by specific enterprises such as Sino-foreign cooperative enterprises and wholly foreign-owned enterprises, and other import and export goods that are granted preferential tariff reduction or exemption according to law;

Temporary remission

Temporary relief is provided by the state based on domestic production andInternational market situationChanges to determine the temporary reduction or elimination of tariffs on a certain class or several goods within a certain time limit。

Applicable goods

The new customs regulations provide that the following goods may be exempted from duty or refunded。

Article 45 The following import and export goods are exempt from customs duties:

(1) The tariff amount is in RMB50A bill of goods of less than RMB;

(2) advertisements and samples of no commercial value;

(3) materials donated free of charge by foreign governments and international organizations;

(4) goods lost before the customs release;

(5) Fuel, materials and food and drink articles necessary for the inward and outward means of transport。

For goods that have suffered damage before their release by the Customs, duties may be reduced according to the degree of damage determined by the Customs。

Article 50 Under any of the following circumstances, the taxpayer shall start from the date of payment of duty1Within the year, you may apply for the refund of customs duties, and you shall explain the reasons to the Customs in writing, and provide the original payment voucher and relevant information:

(1) Goods for which import duties have been levied are returned and shipped out of the country in their original state due to quality or specifications;

(2) Goods for which export duties have been levied are returned to the territory in their original state due to quality or specifications, and the relevant taxes of domestic links refunded for export have been paid again;

(3) Goods for which export duties have been levied have not been shipped for export for any reason and are declared for withdrawal from customs。

Filing and approval

The applicant for tax reduction or exemption shall apply to the local customs for filing and approval procedures for tax reduction or exemption。If the customs where the investment project is located and the applicant for tax reduction or exemption are located are not at the same customs, the applicant for tax reduction or exemption shall apply to the customs where the investment project is located for filing and approval procedures for tax reduction or exemption。

Record of tax reduction and exemption

Applicants for tax reduction and exemption apply for tax reduction and exemption of import and export related goods in accordance with the provisions of relevant import and export preferential tax policies. Before going through the examination and approval procedures for tax reduction and exemption, they shall apply to the competent customs authorities for filing formalities for tax reduction and exemption. The customs shall confirm the qualifications or investment projects of the applicants in advance。

Examination and approval of tax reduction and exemption

After the registration of tax reduction and exemption, the applicant for tax reduction and exemption shall apply to the Customs for approval of goods tax reduction and exemption before the goods are declared for import, and shall submit the following materials:

(1)Application form for tax exemption of import and export goods;

（2The business license of the enterprise or the certificate of legal person of the institution, the establishment document of the state organ and other supporting documents;

（3Import and export contracts, invoices and product information of related goods;

（4(b) The relevant policies to enjoy the preferential import and export policy eligibility certification materials;

（5Other materials required by the Customs

The certification materials submitted by the applicant for tax reduction and exemption in accordance with the provisions shall be submitted for examination in the original, and a copy of the valid seal affixed to the applicant for tax reduction and exemption shall be submitted。After receiving the application for examination and approval of tax reduction or exemption from the applicant, the customs shall, upon examination and verification, determine the decision on tax, tax reduction or exemption of the goods applied for and issue it“Import and export goods tax exemption certificate”。“Tax exemption certificate for import and export goods”The maximum period of validity shall not exceed six months, and the time limit for applying for extension shall not exceed6个月。“Import and export goods tax exemption certificate”Use once valid, that is, the goods on one certificate of duty and exemption can only be imported at one port of import。

Calculation formula:

Import duty=Duty paid value×Import tariff rate

Import value added tax=(Customs value+关税）/（1-Consumption tax rate×VAT rate