Customs tax reduction and exemption for import and export goods

Legal analysis: Unless otherwise provided by laws and administrative regulations, the customs shall comply with the "People's Republic of China* **Implementation and management of the Measures for the Administration of Tax Reduction and Reduction for Imported and Exported Goods by the Customs of the People's Republic of China.

Legal basis: "Measures for the Administration of Tax Reductions and Reductions for Imported and Exported Goods by the Customs of the People's Republic of China" Article 2 Tax reductions or exemptions for imported and exported goods and customs tax collection at the import link (hereinafter referred to as tax reductions and exemptions) Taxation) affairs, unless otherwise provided by laws and administrative regulations, the Customs shall implement management in accordance with these Measures.