The customs collects domestic taxes and fees. While collecting import taxes on imported goods, the customs collects various taxes and fees on behalf of other authorities. The domestic taxes collected by the customs include product tax, value-added tax, salt tax, consolidated industrial and commercial tax, direct trade adjustment tax with Taiwan, special consumption tax, tonnage tax on ships, and vehicle purchase surcharge.
II. Analysis details
Both import trade and export trade must go through the customs, and at this time, the import and export articles will be inspected accordingly to see if they meet the requirements and standards of import and export. At the same time, corresponding tariffs will be imposed on imported and exported goods. Commodity inspection is the product of the development of international trade. With the development of international trade, it has become an important link in the sale of goods and an indispensable part in the sale contract. The act of evading customs inspection can seriously constitute a criminal offence.
III. Importation of taxes by the customs
If the taxpayer pays a deposit equivalent to the tax payable or provides other guarantees to the customs when entering the country, it may temporarily not pay the import value-added tax and consumption tax, and it shall be transported out of the country within 6 months from the date of entry. Upon the application of the taxpayer, the customs may extend the time limit for re-transport out of the country according to the provisions of the General Administration of Customs.
1. Goods displayed or used in exhibitions, fairs, conferences and similar activities;
2. Performance and competition supplies used in cultural and sports exchange activities;
3. Instruments, equipment and articles used for news reporting or filming movies and TV programs;
4. Instruments, equipment and supplies used in scientific research, teaching and medical activities;
5. Vehicles and special vehicles used in the activities listed in items 1 to 4 of this paragraph;
6. samples;
7. Instruments and tools for installing, debugging and testing equipment;
8. containers for goods;
9. Other goods used for non-commercial purposes.