Measures of the Customs of the People's Republic of China on levying customs supervision fees on imported tax-reduced, tax-free and bonded goods

Article 1: In order to facilitate customs at all levels to provide quality services, better implement the policy of opening up to the outside world, and promote national economic construction, the customs shall levy customs supervision fees on imported tax-reduced, tax-free and bonded goods. , specially formulated these measures. Article 2 The term “imported tax-reduced, tax-free, bonded goods and supervision fees” as mentioned in these Measures means:

Tax-reduced and tax-free goods refer to goods in accordance with the Customs Law of the People's Republic of China. , the "Import and Export Tariff Regulations of the People's Republic of China" and other relevant regulations, goods that are subject to reduced or exempted tariffs (including import adjustment tax) when imported (hereinafter referred to as tax-reduced goods).

Bonded goods refer to goods that have not gone through tax payment procedures when imported with customs approval, and are stored, processed, and assembled in the country before being shipped out of the country.

Supervision handling fees refer to handling fees for implementing supervision and management of services provided that are levied or exempted in accordance with Articles 3 and 5 of these Measures (hereinafter referred to as handling fees). Article 3 The scope of imported tax-reduced, tax-free, and bonded goods for which handling fees are levied is:

(1) Tax-reduced or tax-free machinery and equipment imported by existing enterprises for technological transformation;

(2) Scientific research institutions and universities and colleges import tax-free special equipment for scientific research and teaching;

(3) Domestic institutions and enterprises use loans from foreign governments or international financial organizations to import tax-exempted goods ;

(4) Import duty-free machinery and equipment in processing with supplied materials and compensation trade projects;

(5) Special economic zones, economic and technological development zones, and new technology development zones (pilot zones) ) tax-reduced and exempted goods imported by institutions and enterprises, as well as tax-reduced and exempted goods imported by coastal economic open zones in accordance with regulations; (6) Incoming material processing and supplied material processing projects, as well as goods provided by overseas merchants , imported raw materials, materials, auxiliary materials, parts, components and packaging materials that are processed and assembled domestically and re-exported after being temporarily imported duty-free;

(7) Duty-free import for supplying ships and aircraft for international navigation fuel, ship (machinery) materials, parts, components and other goods of machinery and equipment;

(8) Imported tax-reduced goods bonded and sold on consignment in the country;

(9) ) Other imported goods with tax exemption or reduction specified by the State Council;

(10) Temporary tax reduction or exemption of imported goods approved by the General Administration of Customs or the General Administration of Customs in conjunction with the Ministry of Finance in accordance with the regulations of the State Council. Article 4 For Sino-foreign joint ventures, Sino-foreign cooperative enterprises, and wholly foreign-owned enterprises, the machinery and equipment, materials required for building factories (fields) and installing and strengthening machinery and equipment, and other goods required for duty-free import within the investment quota in accordance with legal provisions, Handling fees are temporarily waived. Article 5 The following tax-reduced and bonded goods are imported without handling fees:

(1) The goods listed as imported tax-free in the "Customs Import and Export Tariffs of the People's Republic of China";

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

(3) Gifts donated by foreign groups and individuals and materials donated for public welfare by overseas Chinese, Hong Kong, Macao and Taiwan compatriots;

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(4) Materials used for disaster relief;

(5) Imported equipment and items for the disabled, as well as imported machinery and equipment from welfare factories for the disabled;

(6) Official supplies imported by foreign institutions enjoying diplomatic privileges and immunities;

(7) Imported goods that are damaged or lost before customs release and are eligible for tax reduction or exemption;

(8) Imported goods that are granted tax reduction or exemption for claiming from abroad;

(9) Goods that have not been processed after importation and have been stored in bonded conditions for less than thirty days before being transshipped and re-exported;

(10) Tax-reduced and exempted goods with a handling fee of less than RMB 10 yuan;

(11) Other tax-reduced and bonded goods with special approval from the State Council and the General Administration of Customs to be exempted from handling fees.

Article 6 Handling fees are levied according to the following standards:

(1) Imported duty-free and bonded goods shall be levied at three thousandths of the CIF value of the goods as approved by the customs;

(2) Imported tax-reduced goods will be levied based on three thousandths of the CIF price of the goods for which the tax burden is actually reduced;

(3) Bonded storage for thirty days (including three days) after import For goods that are transported and re-exported without processing for more than ten days), the tax will be calculated at one thousandth of the CIF price of the goods. Article 7: Handling fees shall be calculated in RMB. If the CIF price of imported tax-reduced and bonded goods is denominated in foreign currency, it shall be calculated by the customs after converting it into RMB based on the buying and selling price in the "RMB and Foreign Exchange Price List" published by the national foreign exchange administration department on the date when the fee payment certificate is issued. levy. Article 8 Consignees or their agents of imported goods with reduced or exempted duties and bonded goods shall pay the handling fee to the customs within seven days from the day after the customs issues the handling fee payment certificate. If payment is not made within the due date, in addition to pursuing payment in accordance with the law, the Customs will levy a late payment fee of one thousandth of the total handling fee on a daily basis from the date of expiration to the date of payment of the handling fee. Article 9 After the customs collects the handling fee, it shall issue a handling fee payment voucher to the payer. Article 10 If the imported tax-reduced and bonded goods that have been levied a handling fee are subsequently sold or used for other purposes with the approval of the customs and need to be levied additional duties, the handling fee levied will not be refunded. Article 11 These Measures are jointly formulated and interpreted by the General Administration of Customs, the Ministry of Finance, and the State Price Administration. Article 12 These Measures shall come into effect on September 25, 1988.