Tax-reduced, tax-free goods, refers to the "Chinese People's Republic of China and the Customs Law", "Chinese People's Republic of China and the Import and Export Tariff Regulations" and other relevant provisions of the importation of goods allowed to be reduced and exempted from customs duties (including import duties) (hereinafter referred to as tax-reduced and exempted goods).
Bonded goods refer to goods that are not subject to tax procedures at the time of importation as approved by the Customs, and are stored, processed and assembled in the territory and then reshipped out of the country.
Supervision handling fees, means the implementation of supervision, management of the services provided by the handling fee (hereinafter referred to as the handling fee) levied or exempted in accordance with the provisions of Articles 3 and 5 of these Measures. Article 3 The scope of imported tax-reduced, tax-exempted and bonded goods for which the handling fee is levied are:
(1) machinery and equipment imported by existing enterprises for technological upgrading and tax-reduced or tax-exempted;
(2) specialized equipment for scientific research and teaching imported by scientific research institutes and universities and colleges and universities and exempted from tax;
(3) imported by domestic institutes and enterprises utilizing the loans from foreign governments or international financial organizations;
The handling fee shall be collected in accordance with Article 5 of the present Measures. Duty-exempted goods;
(4) imported machinery and equipment exempted from tax in processing and compensatory trade projects;
(5) duty-exempted goods imported by institutions and enterprises in special economic zones, economic and technological development zones, and new technological development zones (pilot zones), as well as duty-exempted goods imported in the coastal economic open zones in accordance with the provisions of the duty-exempted goods;
(6) imported materials processing and processing of goods in the project (f) import processing and processing projects, as well as overseas merchants to provide, are allowed to temporarily import duty-free in the domestic processing, assembly and re-export of imported raw materials, materials, auxiliary materials, parts, components and packaging materials;
(g) supply of international navigation ships, aircraft to be exempted from tax on imports of fuel, ship (aircraft) materials, machinery and equipment, parts, components and other goods;
(h) import duty-free goods in the domestic bonded, consignment (h) imported goods under domestic bond or on consignment;
(ix) other imported goods specified by the State Council;
(j) temporary imported goods subject to duty reduction or exemption, which have been examined and approved by the General Administration of Customs or the General Administration of Customs in conjunction with the Ministry of Finance in accordance with the provisions of the State Council. Article IV for Sino-foreign joint ventures, Sino-foreign cooperative enterprises, wholly foreign-owned enterprises in accordance with the provisions of the law within the investment amount permitted to tax-free import of machinery and equipment, materials required for the construction of factories (yards) and the installation and reinforcement of machinery and equipment, as well as other goods, temporarily exempted from the levy of handling fees. Article 5 The import of the following tax-exempted and bonded goods, exempt from the levy of handling fees:
(1) "Chinese People's Republic of China *** and the State Customs Import and Export Tariff Rules" listed in the import of tax-exempted goods;
(2) foreign governments, international organizations gratuitous gifts of materials;
(3) foreign groups and individuals gifts and overseas Chinese, Hong Kong, Macao and Taiwan compatriots donated for public welfare materials
(d) materials used for disaster relief;
(e) imported equipment and goods for the exclusive use of disabled persons, as well as machinery and equipment imported by the disabled welfare factories;
(f) imported by foreign institutions enjoying diplomatic privileges and exemptions of official supplies;
(g) imported goods that have suffered damage or loss prior to the release of Customs and are granted a reduction or exemption from duty;
(h) the import of goods that have suffered damage or loss prior to customs release;<
(viii) imported goods for which duty reduction or exemption is granted for claims against foreign countries;
(ix) imported unprocessed goods that have been stored in bond for less than thirty days before being transshipped for re-export;
(x) duty reduced or exempted goods for which a handling fee of less than ten yuan is charged;
(xi) other duty reduced or exempted goods or goods in bond that are exempted from the handling fee as authorized by the State Council and the General Administration of Customs. Article 6 Article 6 Handling fees shall be levied in accordance with the following standards:
(1) For imported tax-exempted and bonded goods, three thousandths of the c.i.f. price of the goods audited by the Customs shall be levied;
(2) For imported duty-reduced goods, three thousandths of the c.i.f. price of the goods with the actual reduction of the portion of the tax burden shall be levied;
(3) For goods that have been imported and bonded and stored in a bonded storage for more than thirty days (thirty days inclusive), the handling fees shall be levied on the following basis (C) for imported goods stored in bond for more than thirty days (including thirty days) without processing that transshipment re-export of goods, according to the cif price of the goods, one thousandth of the levy. Article 7 Handling fees are levied in RMB. Imported duty-free and bonded goods, such as the cif price of foreign currencies, should be filled out by the Customs and Excise Department in accordance with the date of payment of handling fees to fill out the certificate of the State Administration of Foreign Exchange announced the "Renminbi foreign exchange rate table" of the mid-price of the purchase and sale of the RMB, converted into RMB and then levied. Article VIII of imported exempted goods and bonded goods consignee or their agents, shall be issued by the Customs from the handling fee payment certificate within seven days from the next day to pay the handling fee to the Customs. Late payment, in addition to the recovery of the law, the Customs from the due date until the date of payment of the handling fee, the total amount of handling fees levied on a daily basis, one-thousandth of the late fee. Article IX Customs levy handling fees, should be issued to the fee payer handling fee payment vouchers. Article X has been collected handling fees of imported duty-free and bonded goods, such as subsequent approval by the Customs sale or transfer to other uses need to make up for the tariffs, the collected handling fees will not be refunded. Article 11 These Measures shall be jointly formulated and interpreted by the General Administration of Customs, the Ministry of Finance and the State Price Bureau. Article XII of these Measures shall be implemented from September 25, 1988 onwards.