Measures of People's Republic of China (PRC) Municipality on the Administration of Tax Reduction and Exemption for Import and Export Goods (2020)

Chapter I General Provisions Article 1 These Measures are formulated in accordance with the Customs Law of People's Republic of China (PRC) (hereinafter referred to as the Customs Law), the Regulations of People's Republic of China (PRC) on Import and Export Tariffs and other relevant laws and administrative regulations in order to standardize the administration of tax reduction and exemption for import and export goods, protect the legitimate rights and interests of administrative counterparts and optimize the business environment. Article 2 Unless otherwise provided by laws and administrative regulations, the customs shall, in accordance with these Measures, administer the reduction or exemption of customs duties and import link taxes on import and export goods. Article 3 An applicant for tax reduction or exemption for import and export goods (hereinafter referred to as the applicant for tax reduction or exemption) shall apply to the competent customs for tax reduction or exemption examination and confirmation, tax guarantee for tax reduction or exemption goods, follow-up management of tax reduction or exemption goods and other related businesses.

The applicant for tax reduction or exemption shall submit complete, effective and standardized application materials for tax reduction or exemption to the competent customs, and bear corresponding legal responsibilities for the authenticity, accuracy, completeness and standardization of the materials. Chapter II Examination and Confirmation of Tax Reduction and Exemption Article 4 An applicant for tax reduction and exemption shall apply for tax reduction and exemption of import and export-related goods in accordance with the relevant preferential policies on import and export, and obtain the certification materials for enjoying the preferential policies on import and export stipulated in the relevant policies before the goods are declared for import and export, and apply to the competent customs for examination and confirmation of tax reduction and exemption with the following materials:

(1) An application form for the import and export of import and export goods;

(2) Certificate of legal person of public institution or establishment document of state organ, registration certificate of legal person of social organization, registration certificate of legal person of private non-enterprise unit, registration certificate of legal person of foundation, etc. ;

(three) import and export contracts, invoices and related goods and products. Article 5 The competent customs shall, within 10 working days from the date of accepting the application for examination and confirmation of tax reduction or exemption, examine whether the applicant's subject qualifications, investment projects and information related to import and export goods conform to the relevant preferential policies on import and export tax, and issue the confirmation opinions on tax reduction or exemption for import and export goods. And issue the Confirmation Notice of Tax Reduction and Exemption for Import and Export Goods in People's Republic of China (PRC) (hereinafter referred to as the Confirmation Notice of Tax Reduction and Exemption).

In any of the following circumstances, if the competent customs cannot issue a confirmation opinion within the time limit specified in the first paragraph of this article, it shall explain the reasons to the applicant for tax reduction or exemption:

(a) the provisions of the preferential tax policies for import and export are unclear or involve the management responsibilities of other departments, and it is necessary to further negotiate with the relevant departments to verify the relevant situation;

(2) It is necessary to test and identify the goods to determine whether they meet the relevant preferential import and export tax policies.

In case of the circumstances specified in the second paragraph of this article, the competent customs shall issue a confirmation opinion on the taxation, tax reduction and exemption of import and export goods within 10 working days from the date when the circumstances are eliminated, and issue a Notice of Confirmation of Tax Reduction and Exemption. Article 6 Where an applicant for tax reduction or exemption needs to change or cancel the issued Confirmation Notice of Tax Reduction or Exemption, he shall apply to the competent customs within the validity period of the Confirmation Notice of Tax Reduction or Exemption, and attach relevant materials.

If it meets the requirements after examination, the competent customs shall change or cancel it. If there is any change, the competent customs shall reissue the Confirmation of Tax Collection and Exemption. Article 7 The period of validity of the Notice of Confirmation of Tax Collection and Exemption shall not exceed 6 months, and the applicant for tax reduction and exemption shall go through the formalities for declaration of import and export goods at the customs where the declaration is made. If it cannot be handled within the validity period and an extension is needed, it shall apply to the competent customs for an extension within the validity period. The Notice of Confirmation of Tax Collection and Exemption may be extended once, and the extension period shall not exceed 6 months.

If the Confirmation of Tax Collection and Exemption is not used at the expiration of the validity period, its effectiveness will be terminated. Where an applicant for tax reduction or exemption needs to import or export the goods listed in the Confirmation of Tax Reduction or Exemption, he shall re-apply to the competent customs for examination and confirmation of tax reduction or exemption. Article 8 Unless otherwise stipulated in the preferential tax policies for import and export or the measures for their implementation, the customs will no longer accept the application of the applicant for tax reduction or exemption for the examination and confirmation of tax reduction or exemption after the import and export goods are taxed and released. Chapter III Tax Guarantee for Goods with Tax Exemption or Exemption Article 9 Under any of the following circumstances, the applicant for tax exemption or exemption may apply to the Customs for going through the formalities for the release of goods with tax guarantee:

(a) clearly stipulate the relevant preferential import and export tax policies or their implementation methods;

(2) The competent customs has accepted the application for examination and confirmation of tax reduction and exemption, but it has not been completed;

(3) The relevant preferential import and export tax policies have been approved by the State Council, but the specific implementation measures are not clear, and the competent customs can confirm that the applicant for tax reduction or exemption falls within the scope of this policy;

(4) Other circumstances approved by the General Administration of Customs. Article 10 Where an applicant for tax reduction or exemption needs to go through the formalities for the release of relevant bonded goods, he shall apply to the competent customs and attach relevant materials before the goods are declared for import and export.

The competent customs shall issue an opinion on whether to approve the guarantee within 5 working days from the date of accepting the application. In line with the provisions of Article 9 of these Measures, the competent customs shall issue the Notice of Guarantee for Goods Duty-reduced or Exempted by People's Republic of China (PRC) and China Customs (hereinafter referred to as the Notice of Guarantee) and notify the customs at the place of declaration; Does not comply with the relevant provisions, issued by the People's Republic of China (PRC) and People's Republic of China (PRC) customs goods guarantee notice ".