Measures for the Administration of Tax Reduction and Exemption of Import and Export Goods of People's Republic of China (PRC) and People's Republic of China (PRC) Customs Article 6 Where an applicant for tax reduction and exemption applies for import and export-related goods in accordance with the relevant preferential import and export tax policies, and the customs needs to confirm the qualifications or investment projects of the applicant in advance, the applicant for tax reduction and exemption shall apply to the competent customs for filing the tax reduction and exemption before applying for tax reduction and exemption approval, and submit the following materials at the same time:
(1) An application form for the filing of tax reduction or exemption for import and export goods;
(two) the business license of the enterprise or the certificate of legal person of the institution, the establishment document of the state organ, the registration certificate of the association, the registration certificate of the private non-enterprise unit, the registration certificate of the foundation and other supporting materials;
(3) Qualification certification materials for enjoying preferential import and export tax policies stipulated by relevant policies;
(4) Other materials deemed necessary by the customs.
Where an applicant for tax reduction or exemption submits certification materials in accordance with the provisions of this article, it shall submit the original and a copy of the effective seal of the applicant for tax reduction or exemption.
2. After filing, you can apply for a tax exemption certificate at the customs, and declare the import duty-free with the certificate within the validity period of the certificate.
Article 11 An applicant for tax reduction or exemption shall apply to the competent customs for examination and approval of tax reduction or exemption for import and export goods, and submit the following materials at the same time:
(1) An application form for the import and export of import and export goods;
(two) the business license of the enterprise or the certificate of legal person of the institution, the establishment document of the state organ, the registration certificate of the association, the registration certificate of the private non-enterprise unit, the registration certificate of the foundation and other supporting materials;
(3) Import and export contracts, invoices and product information of relevant goods;
(4) Relevant policies and regulations on eligibility for preferential import and export tax policies;
(5) Other materials deemed necessary by the customs.
Where an applicant for tax reduction or exemption submits certification materials in accordance with the provisions of this article, it shall submit the original and a copy of the effective seal of the applicant for tax reduction or exemption.
Article 13 After accepting the applicant's application for examination and approval of tax reduction and exemption, the customs shall examine whether the relevant information of import and export goods conforms to the relevant preferential policies for import and export, and whether the quantity and amount of import and export goods are within the scope of tax reduction and exemption. If an application for tax reduction or exemption should be filed, it is also necessary to examine whether the applicant for tax reduction or exemption, import and export goods, etc. meet the requirements. Meet the filing situation.
Upon examination, if it meets the requirements, it shall make a decision on taxation, tax reduction or exemption for import and export goods, and issue the Certificate of Exemption for Import and Export Goods in People's Republic of China (PRC) and the Certificate of Exemption for Customs in China (hereinafter referred to as the Certificate of Exemption).