In the entry or exit of the taxpayer to pay the Customs equivalent to the tax payable deposit or provide other guarantees, and should be re-exported from the date of entry or exit or re-exported into the territory within six months; upon application by the taxpayer, the Customs may be in accordance with the provisions of the General Administration of Customs to extend the time limit for the re-exported or reexported into the territory:
(a) in exhibitions, trade fairs, Conferences and similar activities displayed or used in the goods;
(2) cultural and sports exchange activities used in the performance, competition supplies;
(3) news reporting or filming movies, television programs used instruments, equipment and supplies;
(4) scientific research, teaching, medical activities used instruments, equipment and supplies;
(5) in the Article (1) of this Article (1), the Customs may, at the request of the General Administration of Customs, extend the period of re-export or re-importation of the goods. (E) Transportation and special vehicles used in the activities listed in items (I) to (IV) of this Article;
Expanded InformationCustoms duties have the ****ness of general taxes, i.e., mandatory, non-reimbursable, and fixed, but customs duties also have a feature that other general taxes do not have, that is, the foreign-relatedness of customs duties, which is specifically manifested in the following aspects.
1, the object of customs tax shall be divided into specific tax items according to the internationally recognized rules of commodity classification, and the customs import and export tax rules are the tax items of customs tax rate table
At present, the commodity classification rules of the world's countries is the Customs Co-operation Council's Harmonized Commodity Description and Coding System (HS), and each country formulates its own import and export tax rules on the basis of this rule. According to its provisions, commodities are categorized according to their natural properties, uses and functions, etc. Each commodity is assigned a specific six-digit code, and the first six digits of the tariff number column of the commodity in each country's tariff code must be the same as the code, and each country can set up its own subheadings under the six-digit code according to its needs.
2, the customs duty price must be determined in accordance with internationally recognized rules
Customs duties are mostly levied on an ad valorem basis, for which the duty price must be determined, and the duty price of customs duties is customarily called the duty-paid price. As countries to determine their own duty-paid price is very likely to produce de facto trade barriers to free trade damage, in order to seek international harmonization of the duty-paid price determination rules has always been one of the important issues in the development of customs revenue, the WTO Valuation Agreement is the international community to seek harmonization of the rules for determining the duty-paid price of the formation of the results of the efforts of the rules.
According to this agreement, the duty-paid price of customs duties shall be the transaction price of imported and exported goods. At present, most countries, including China, are based on the WTO Valuation Agreement to develop their own customs tax system. China's Customs Law provides that "the duty-paid price of imported and exported goods shall be examined and determined by the Customs on the basis of the transaction price of such goods."
3, the customs tax rate set up to take into account the country's participation in the signing of international bilateral or multilateral trade agreements
Free trade and protectionism is always a pair of contradictions in the development of international trade, in order to obtain the maximum benefits from international trade, in the international trade environment has not yet been formed in a completely free, participation in regional and international multilateral or bilateral trade agreements, is the world's In order to maximize the benefits from international trade, before the formation of a completely free international trade environment, participation in regional and international multilateral or bilateral trade agreements is a choice made by countries around the world on the basis of their national interests. These trade agreements often require participating parties to bind the level of tax burdens in international trade and provide reciprocal tax treatment among themselves.
Baidu Encyclopedia-Customs Taxation