Administrative Measures of the Customs of the People's Republic of China for Tax Reduction and Exemption on Imported and Exported Goods

Chapter 1 General Provisions Article 1 In order to standardize the customs administration of tax exemptions and exemptions for imported and exported goods and protect the legitimate rights and interests of administrative counterparts, in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law" "), the "Import and Export Tariff Regulations of the People's Republic of China" (hereinafter referred to as the "Tariff Regulations") and relevant laws and administrative regulations, these Measures are formulated. Article 2 Customs shall implement and manage the reduction or exemption of tariffs on imported and exported goods in accordance with these Measures, unless otherwise provided by laws and administrative regulations. Article 3 Applicants for tax reduction or exemption on imported and exported goods (hereinafter referred to as tax reduction or exemption applicants) shall apply to the customs where they are located to go through tax reduction and exemption filing and approval procedures, except under special circumstances.

If the customs office where the investment project is located and the customs office where the tax reduction or exemption applicant is located are not the same customs office, the tax reduction or exemption applicant shall apply to the customs office where the investment project is located to go through tax reduction and exemption filing and approval procedures.

If the location of the investment project involves multiple customs, the applicant for tax reduction or exemption may apply to the local customs office or the superior customs office of the relevant customs for tax reduction and exemption filing and approval procedures. The relevant customs authority and the superior customs office may designate the relevant customs office to handle tax reduction and exemption filing and approval procedures.

If an investment project is implemented by a non-corporate branch of the investment project unit, after obtaining authorization from the investment project unit and approval by the customs where the investment project is located, the non-corporate branch may submit a request to the customs where the investment project is located. Apply for tax exemption registration and approval procedures. Article 4 Applicants for tax reduction or exemption may apply to the customs on their own to handle relevant procedures such as tax reduction and exemption filing, approval, tax guarantee and follow-up management business, or they may entrust others to handle the aforementioned procedures.

If another person is entrusted to handle the application, the entrusted party shall apply to the customs with the "Letter of Entrustment for Processing Tax Reduction and Reduction Procedures" issued by the tax reduction or exemption applicant and other relevant materials. The entrusted party may be allowed to handle the application after customs review and approval. Related procedures. Article 5 Customs declaration enterprises or consignees and consignors of import and export goods that have registered with the customs and obtained a customs declaration registration certificate may accept the entrustment of tax reduction or exemption applicants and handle tax reduction and exemption related matters on their behalf. Chapter 2 Tax Reduction and Reduction Registration Article 6 If a tax reduction or exemption applicant applies for tax reduction or exemption for the import and export of related goods in accordance with the relevant import and export tax preferential policies, the customs needs to confirm in advance the tax reduction or exemption applicant's qualifications or investment projects, etc. Tax applicants should apply to the competent customs for tax reduction and exemption registration procedures before applying for tax reduction and exemption approval procedures, and submit the following materials at the same time:

(1) "Application Form for Registration of Tax Reduction and Exemption for Imported and Exported Goods";

(2) Enterprise business license or public institution legal person certificate, state agency establishment documents, society registration certificate, private non-enterprise unit registration certificate, foundation registration certificate and other supporting materials;

(3) Documents proving qualifications for enjoying preferential import and export tax policies as stipulated in relevant policies;

(4) Other materials deemed necessary by the customs.

If an applicant for tax reduction or exemption submits certification materials in accordance with the provisions of this article, the original document shall be submitted for inspection, and a copy stamped with the valid seal of the tax reduction or exemption applicant shall be submitted. Article 7 After receiving the tax reduction or exemption filing application from the tax reduction or exemption applicant, the customs shall review and confirm whether the submitted application materials are complete and valid, and whether the submission is standardized.

If the application materials of the tax reduction or exemption applicant meet the regulations, the customs shall accept them. The date when the customs receives the application materials shall be the date of acceptance; if the application materials of the tax reduction or exemption applicant are incomplete or do not meet the regulations, the customs shall accept the application materials. The customs shall notify the tax reduction or exemption applicant at one time of the relevant materials that need to be supplemented and corrected. The date when the customs receives all supplemented and corrected application materials shall be the date of acceptance.

If complete and valid materials cannot be submitted to the customs in accordance with regulations, the customs will not accept it. Article 8 After accepting the filing application of a tax reduction or exemption applicant, the customs shall review its subject qualifications, investment projects, etc.

If the application meets the requirements of the relevant import and export tax preferential policies after verification, the filing shall be approved; if the filing is not approved after verification, the applicant for tax reduction or exemption shall be notified in writing. Article 9 The customs shall make a decision on whether to approve the filing within 10 working days from the date of acceptance.

If the customs cannot make a decision within 10 working days due to unclear policy provisions or the management responsibilities of other departments that require further consultation with relevant departments and verification of relevant situations, etc., the customs shall provide a written explanation to the tax reduction or exemption applicant. reason.

If there are circumstances specified in paragraph 2 of this article, the customs shall make a decision on whether to approve the filing within 15 working days from the date when the circumstances are eliminated. Article 10 If an applicant for tax reduction or exemption requests to change or cancel the tax reduction or exemption registration, he or she shall submit an application to the competent customs. If it meets the relevant regulations after review, the customs shall handle it.

If the change or cancellation of tax reduction or exemption registration should be issued by the project approval department, the tax reduction or exemption applicant should provide it when applying for change or cancellation. Chapter 3 Approval of Tax Reductions and Reductions Article 11 Applicants for tax reductions and exemptions shall apply to the competent customs for the approval procedures for tax reductions and exemptions for imported and exported goods before the goods are declared for import and export, and submit the following materials at the same time:

(1) ) "Application Form for Taxation and Exemption of Imported and Exported Goods";

(2) Enterprise business license or legal person certificate of a public institution, establishment document of a state agency, registration certificate of a society, registration certificate of a private non-enterprise unit, registration certificate of a foundation and other supporting materials;

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

(4) Proof of qualifications for enjoying import and export tax preferential policies stipulated in relevant policies Materials;

(5) Other materials deemed necessary by the Customs.

If an applicant for tax reduction or exemption submits certification materials in accordance with the provisions of this article, the original document shall be submitted for inspection, and a copy stamped with the valid seal of the tax reduction or exemption applicant shall be submitted.