1. Where an entity enjoying preferential import tax policies (hereinafter referred to as the importing entity) needs to apply to the customs for tax reduction or exemption of imported goods, it shall go through the relevant examination and approval, approval, filing and registration procedures with the competent department of the state or local government in advance in accordance with the implementation provisions of preferential import tax policies and the provisions of the state on project management and imported goods management.
2. If it is necessary to register with the customs according to regulations, the importer shall apply to the competent customs for registration and filing with relevant documents or certificates before the first batch of goods is imported.
Before each import of goods, importers shall apply to the competent customs for examination and approval procedures for tax reduction or exemption of imported goods with relevant documents or certificates in accordance with regulations.
Upon examination, the competent customs shall accept the cases that meet the requirements for examination and approval of customs tax reduction and exemption filing.
3. If the importer fails to provide valid documents to the customs when applying for tax reduction or exemption or going through the examination and approval procedures for tax reduction or exemption of imported goods, the customs will not accept the application and explain the reasons to the applicant:
(a) the documents or certificates provided cannot show that the importing entity meets the conditions for enjoying the tax reduction or exemption policy;
(2) The relevant competent department, beyond its authority, issues the Confirmation Letter of Domestic and Foreign-funded Projects Encouraged by the State (hereinafter referred to as the Confirmation Letter of Projects) or other certificates;
(3) In the Project Confirmation issued by the relevant competent department, the project unit is a direct investment business unit other than the project construction enterprise;
(four) the project approved by the relevant competent department and the corresponding "project confirmation" issued by it are obviously split projects;
(5) Failing to provide the list of imported goods or technical data as required;
(six) other circumstances that do not meet the relevant provisions of the state.
4. The application for registration or tax reduction or exemption accepted by the customs shall be accepted on the day when the customs accepts the application materials. Upon examination, if it meets the requirements for registration and filing or the provisions of the tax reduction and exemption policy, the customs shall register and file or issue the Tax Exemption Certificate for Import and Export Goods (hereinafter referred to as the Tax Exemption Certificate) within 10 working days from the date of acceptance.
If it is necessary to ask the General Administration of Customs for clear policies, regulations, examination and approval authority, technical indicators and other reasons, or because of other special circumstances, the customs cannot complete the registration procedures or issue tax exemption certificates within the prescribed time limit, the time may be extended as appropriate with the approval of the competent customs Commissioner or his authorized person, and the reasons shall be explained to the importing entity.
Five, the importer or its agent with the "tax exemption certificate" and the relevant customs declaration documents, customs clearance procedures for imported goods with tax reduction or exemption.
6. If the importer has applied to the customs for filing and examination and approval of tax reduction and exemption, and the goods arrive at the import port during the inspection and acceptance period (including the approved extension period) by the competent customs, the importer may apply to the customs for inspection and release of bonded goods.
If the importer needs to go through the formalities of tax payment guarantee, he shall apply to the competent customs before the goods are declared for import. After examination, the competent customs shall issue the Certificate of Customs' Agreeing to Handle Tax Guarantee Procedures for Goods with Tax Reduction or Exemption (see Annex 1 for the format, hereinafter referred to as the Guarantee). If the customs at the place of import meets the guarantee conditions, the customs clearance formalities for goods guarantee shall be handled according to the provisions with the guarantee certificate.
7. If the competent customs approves the extension of the filing and examination and approval time of tax reduction and exemption due to special circumstances, the guarantee period of tax reduction and exemption may be extended accordingly, and the importer shall be notified in time to apply to the customs for extending the guarantee period of tax reduction and exemption.
The importing entity shall apply to the competent customs/0/5 days before the expiration of the time limit stipulated in the letter of guarantee, and the competent customs shall issue the Certificate of Customs Agreeing to Extend the Time Limit of Letter of Guarantee (for the format, see Annex 2, hereinafter referred to as the "Extension Certificate"), and the customs at the place of import shall go through the formalities of extending the tax guarantee according to the regulations with the extension certificate.
Eight, the importer fails to go through the formalities of filing and examination and approval of tax reduction or exemption according to the above provisions, or fails to go through the formalities of tax payment guarantee. When the goods are declared for import, the customs shall levy taxes according to the provisions.
After the goods are taxed and released, the customs will no longer accept the importer's application for examination and approval of tax reduction or exemption. If the importer fails to truthfully explain the situation and the competent customs reissues the tax exemption certificate, the customs at the place of import will not go through the corresponding tax refund procedures, and collect the relevant certificates and return them to the original issuing customs for verification.
If the importer fails to apply for a tax deferred guarantee as required, the customs shall, at the expiration of the time limit stipulated in the guarantee certificate, convert the tax deposit into tax storage or require the guarantor to fulfill the corresponding tax obligations.
9. In violation of customs regulations, importers may not apply to the customs for the transfer and mortgage of the goods involved in tax reduction or exemption during the customs investigation. The customs will not accept the application of the importer for handling the relevant procedures for goods with tax reduction or exemption.
If the importer fails to truthfully explain the situation to the customs, which makes it impossible for the customs to go through the relevant procedures for the goods exempted from duty, the customs shall immediately cancel it after discovering it.
Ten, the State Council has approved preferential tax policies, the relevant departments of the state are formulating specific implementation measures at the same time, qualified importers need to go through the formalities of tax guarantee to declare the import of goods that can enjoy preferential tax policies, should apply to the General Administration of Customs through its competent department or superior unit before the import of goods, and notify the relevant customs to handle it after approval by the General Administration of Customs.
1 1. If the preferential import tax policy is implemented in different years, and the relevant competent departments of the state need to verify the import plan or import quantity every year, before the planned quantity of that year is issued, the customs at the place of import can directly go through the formalities of tax payment guarantee on the basis of the importer's application. After the planned quantity is issued and the importer completes the examination and approval procedures for tax reduction and exemption, the customs shall go through the relevant procedures for the import of goods with tax reduction and exemption and the lifting of tax guarantee according to the regulations.
Twelve, the competent customs shall strictly implement the provisions of the preferential tax policies of the state, and shall not approve the reduction or exemption of goods that do not meet the requirements of the preferential tax policies of the state or do not fall within the scope of the preferential tax policies of the state.
People's Republic of China (PRC) Customs Law
Application procedure. Enterprises applying for tax reduction or exemption projects shall provide the following materials:
(1) Foreign-invested projects:
1. application form for tax reduction or exemption stamped by the company (original)
2, the approval certificate of foreign-invested enterprises (copy)
3. Business license (copy)
4, the contract (excluding the number), articles of association and its reply (copy)
5. Confirmation letter and equipment list of domestic and foreign-funded projects encouraged by the state (original)
6. Other materials that the Customs deems necessary to collect.
(2) Domestic investment projects
1. application form for tax reduction or exemption stamped by the company (original)
2, the project feasibility study report and its reply (copy)
3. Confirmation letter and equipment list of domestic and foreign-funded projects encouraged by the state (original)
4. Other materials that the Customs deems necessary to collect.
(3) Science and education supplies
1. Registration Form for Tax Reduction and Exemption of Scientific and Educational Supplies Units (Original)
2, the competent department approved the establishment of the document (copy)
3 institutions need to provide the certificate of legal person of institutions (copy).
4. Provide business license and relevant certificates (photocopies) to meet the needs of the transformed enterprises.
5. Other materials that the Customs deems necessary to collect.
Two, enterprises to apply for tax exemption certificate shall provide the following materials:
1. Tax Exemption Registration Manual (provided by scientific and educational supplies and foreign-invested projects)
2. Application Form for Import and Export of Import and Export Goods signed by the company (original)
3, imported equipment contracts, invoices and technical information (copy)
4. Other materials that the Customs deems necessary to collect.
Three, foreign residents in China to apply for personal belongings tax exemption shall provide the following materials:
1. Application Form for Entry and Exit of Articles for Personal Use in People's Republic of China (PRC) (original)
2, long-term residence certificate (copy)
3. Identity certificate (copy)
4. Bill of lading, packing list and other related documents (copies).
Handling procedure 1, preparing materials
2. Entrust the customs broker to pre-record and print the Application Form for Duty-free Filing of Customs Import and Export Goods.
3. Submit the Application Form for Duty-free Filing of Customs Import and Export Goods and the accompanying documents to the duty-free post personnel for review.
4. Entrust the customs broker to pre-record and print the Application Form for Tax Exemption Certificate of Customs Import and Export Goods.
5. Submit the Application Form for the Certificate of Tax Reduction and Exemption of Customs Import and Export Goods and the attached documents to the tax reduction and exemption post personnel for review.
6. Get the tax exemption certificate of import and export goods from the personnel of tax exemption post and sign for it.
Time limit for processing: Unless the decision on customs administrative license is made on the spot, the customs shall make a decision within 20 days from the date of accepting the application for customs administrative license. If a decision cannot be made within 20 days, it may be extended by 10 days with the approval of the person in charge of the customs, and a Notice on Extension of the Examination Period of the Customs Administrative License shall be issued to inform the applicant of the reasons for the extension.
There is no service charge.