Administrative Measures of the Customs of the People's Republic of China for the Reduction and Exemption of Import and Export Duties
Administrative Measures of the Customs of the People's Republic of China for the Reduction and Exemption of Import and Export Duties
Administrative Measures of the Customs of the People's Republic of China for the Reduction and Exemption of Import and Export Duties
Order of the General Administration of Customs No.179
December 29, 2008
The Administrative Measures of the Customs of the People's Republic of China for the Reduction and Exemption of Import and Export Duties which were adopted after being reviewed at an executive meeting of the General Administration of Customs on September 27, 2008 are hereby promulgated and shall come into effect on February 1, 2009.
Administrative Measures of the Customs of the People's Republic of China for the Reduction and Exemption of Import and Export Duties
Table of Contents
Chapter I General Provisions
Chapter II Duty Reduction and Exemption Filing
Chapter III Examination and Approval for Duty Reduction and Exemption
Chapter IV Duty Guarantee for Goods Entitled to Duty Reduction and Exemption
Chapter V Disposal of Goods Entitled to Duty Reduction and Exemption
Chapter VI Management of Goods Entitled to Duty Reduction and Exemption
Chapter VII Supplementary Provisions
Chapter I General Provisions
Article 1 In order to regulate the administration of reduction and exemption for import and export duties by customs offices and protect the legitimate rights and interests of administrative respondents, these Measures are formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to the Customs Law) and the Regulations of the People's Republic of China on Import and Export Duties (hereinafter referred to as the Duty Regulations) and the provisions of other relevant laws and administrative regulations.
Article 2 Except as otherwise provided in laws or administrative regulations, customs offices shall, in accordance with these Measures, administer the matters of reducing duties on import and export goods or exempting import and export goods from duties and withholding by customs offices import-link tax(hereinafter referred to as duty reduction or exemption).
Article 3 Except in special circumstances, any applicant who applies for duty reduction or exemption with respect to import and export goods (hereinafter referred to the duty reduction and exemption applicant) shall apply to the customs office at the place where any such applicant is located to go through filing and examination and approval formalities for duty reduction and exemption.
Where the customs office at the place where an investment project is located is not the one at the place where the duty reduction or exemption applicant is located, the duty reduction or exemption applicant shall apply to the customs office at the place where the investment project is located to go through filing and examination and approval formalities for duty reduction and exemption.
Where there are more than one customs offices at the place where the investment project is located, the duty reduction or exemption applicant may apply to the customs office at the place where any such applicant is located or the common customs office superior to the relevant customs offices to go through filing and examination and approval formalities for duty reduction and exemption. The common customs office superior to the relevant customs offices may designate a relevant customs office to handle filing and examination and approval formalities for duty reduction or exemption.
Where the investment project is carried out specifically by a non-legal person branch of the investment project entity, after obtaining the authorization of the investment project entity and the consent of the customs office at the place where the investment project is located, the non-legal person branch may apply to the customs office at the place where the investment project is located to go through filing and examination and approval formalities for duty reduction and exemption.
Article 4 The duty reduction or exemption applicant may itself apply to a customs office to go through filing and examination and approval formalities for duty reduction or exemption, duty guarantee formalities, subsequent management formalities and other relevant formalities or entrust another party to go through the foregoing formalities.
Where the duty reduction or exemption applicant entrusts another party to go through the foregoing formalities, the entrusted party shall file an application to the customs office with a Proxy for Going through Duty Reduction and Exemption Formalities issued by the duty reduction or exemption applicant and other related materials and the customs authority, upon the examination and consent of such application, may allow the entrusted party to go through the relevant formalities.
Article 5 Any customs declaration enterprise which has been registered with a customs office and obtains a declaration registration certificate or any consignee or consignor of import and export goods can be accept the entrustment of the duty reduction or exemption applicant to handle matters related to duty reduction and exemption on its behalf.
Chapter II Duty Reduction and Exemption Filing
Article 6 Where a duty reduction or exemption applicant applies to import and export goods under duty reduction or exemption conditions in accordance with the provisions of the relevant preferential policy on import and export tax and a customs office needs to confirm the qualifications of the duty reduction or exemption applicant, the investment project involved and other information, the duty reduction or exemption applicant shall, before applying to go through examination and approval formalities for duty reduction or exemption, apply to the competent customs office to go through filing formalities for duty reduction or exemption and at the same time submit the following materials:
1. A Filing Application Form for Duty Reduction or Exemption with respect to Import and Export Goods;
2. The business license for an enterprise, the legal person certificate for a public institution, the establishment document of a government agency, a certificate of registration for a social group, a certificate of registration for a private non-enterprise entity, a certificate of registration for a fund and other documentation;
3. Documentation for such qualifications to be entitled to any preferential policy on import and export tax as are specified in the relevant policy; and
4. Other materials the customs office deems it is necessary to provide.
Where the duty reduction or exemption applicant submit documentation in accordance with the provisions of this Article, the duty reduction or exemption applicant shall submit both the original documents and the photocopies thereof stamped with the valid seal of the duty reduction or exemption applicant.
Article 7 After receiving the filing application for duty reduction or exemption submitted by the duty reduction or exemption applicant, the customs office shall examine and verify whether or not the submitted application materials are complete, valid and filled out properly.
Where the application materials of the duty reduction or exemption applicant meet the relevant requirements, the customs office shall accept the application and the date on which the customs receives the application materials shall be date of acceptance; where the application materials of the duty reduction or exemption applicant is incomplete or do not meet the relevant requirements, the customs office shall, on a single occasion, inform the duty reduction or exemption applicant of the relevant materials required to be added or corrected and the date on which the customs office receives all the added or corrected application materials shall be the date of acceptance.
Where the duty reduction or exemption applicant fails to submit complete and valid materials to the customs office in accordance with the relevant provisions, the customs office shall not accept the application.
Article 8 The customs office shall, after accepting the duty reduction or exemption applicant's application for filing, examine the information in respect of its qualification, investment project, etc..
With regard to applications that are in compliance with the provisions of preferential tax policies on import and export, they shall be allowed for filing; for those not allowed for filing upon examination, the applicant of duty reduction or exemption shall be informed in writing.
Article 9 The customs office shall, within ten working days of the date of acceptance, make a decision on whether or not to approve the filing application.
Where, due to the fact that the relevant policy makes an indefinite provision, or the administrative duties of other authorities are involved that it is necessary to conduct further consultations with the relevant authorities to verify the relevant details or any other reasons, the customs office is unable to make a decision within ten working days, the customs office shall inform in writing the duty reduction or exemption applicant of the relevant reason.
Under any of the circumstances specified in the preceding paragraph, the customs office shall, within fifteen working days of the date on which any such circumstance is removed, make a decision on whether or not to approve the filing application.
Article 10 Where the duty reduction or exemption applicant seeks to modify or withdraw the filing application for duty reduction or exemption, the duty reduction or exemption applicant shall submit an application to the competent customs authority. Where such an application complies with the relevant provisions upon examination, the customs office shall handle the relevant matters.
Where the examination and approval authority for the project involved shall issue an opinion on the modification or withdrawal of the filing application for duty reduction or exemption, the duty reduction or exemption applicant shall provide such an opinion in applying for such modification or withdrawal.
Chapter III Examination and Approval for Duty Reduction and Exemption
Article 11 Before goods are declared for import or export purposes, a duty reduction or exemption applicant shall apply to the competent customs office to go through examination and approval formalities for duty reduction or exemption with respect to import and export goods and at the same time submit the following materials:
1. An Application Form for Duty Imposition or Exemption with respect to Import and Export Goods;
2.
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