推荐访问:WWW.86148.COM 站内查询:
设为首页 加入收藏 在线留言
 
网站首页 制报道 中国法律篇 财经法规篇 地方法规篇 国际条约篇 案例汇编 法律英文版 法制课堂 会员注册 联系我们 福建法学
 
您现在所在的位置:首页 >>法律英文版>>MARITIME AFFAIRS OF CUSTOMS >> 文章内容
Provisions of the Customs Regarding the Administra
双击自动滚屏 文章来源:网上转载   发布者:admin   发布时间:2001-7-28   阅读:8309

 

1991.04.01
CUSTOMS GENERAL ADMINISTRATION
PROVISIONS OF THE CUSTOMS REGARDING THE ADMINISTRATION OF CUSTOMS
DECLARATION FORM FOR EXPORT DRAWBACK
(Promulgated by Decree No. 16 of the Customs General Administration on
March 6, 1991)
Article 1 These Provisions are formulated for the correct carrying out
of the policy of drawback for export products, the supporting of foreign
trade  development  and enhancing the administration  of  customs
declaration form for export drawback.
Article 2 Export enterprises shall complete the formalities for the
obtaining of customs declaration form for export drawback at the customs
in accordance with these Provisions. The customs shall charge issuance
fee in accordance with the provisions.
Article 3 Export enterprises shall complete the formalities for the
obtaining of customs declaration form for export drawback within 15 days
(extended accordingly if the 15th day falls on a statutory holiday) from
the date when the customs release the goods. The date when the customs
release the goods shall be the day when the transporting vehicle which
carries the export goods completes the customs clearance formalities.
Article 4 When export enterprises apply to tax authorities for export
drawback, customs declaration form for export drawback with customs
stamp marked "verified" must be presented.
Article 5 Export enterprises must fill out the customs declaration form
for export drawback conscientiously and shall prepare and fill in code
numbers of the enterprises.
Article 6 When accepting declaration by export enterprises, the customs
shall, with respect to the products in the high tax rate category
declared for export by the enterprises, after strict scrutiny, seal the
customs declaration form for export drawback in the customs' envelopes
and send the same to the enterprises for submission to the tax
authorities of the place where drawbacks are sought. If the declaring
unit is a customs declaration agency, then such agency shall indicate
the name and address of the export enterprise on the customs' envelopes,
and when the customs seal the customs' envelopes, the agency shall send
the envelopes to such export enterprises for submission to the tax
authorities of the place where drawbacks are sought.
Article 7 For those goods for which a customs declaration form for
export drawback has been issued by the customs, if the declaration or
shipment is so be withdrawn for special circumstances, the declaring
unit shall present the customs at the place where declaration for export
was made with a certificate issued by the tax authority above the county
level in charge of local export drawback, evidencing that it has not
applied for export drawback for its goods or the drawback has been
returned to the tax authority in charge of the drawback has been
returned to the tax authority in charge of the drawback before the
customs will process the formalities for customs withdrawal for such
goods.
Article  8 When relevant units or enterprises lose the  customs
declaration form for export drawback issued by the customs and request
the customs to issue a new one, such units or enterprises shall provide
a certificate issued by the tax authority in charge of export drawback
evidencing that export drawback has not be applied for such goods. When
the customs investigate and confirm that the goods have indeed been
exported, then a customs declaration or may be re-issued. The customs
shall mark "re-issue") on such or and charge issuance fee therefor.
Article 9 When making declaration, if an export enterprises attempts to
obtain export drawback by representing small quantify as large quantity,
low grade (or rubbish) as high quality, products in low tax rate
category as those in high tax rate category, such activity shall be
dealt with by the customs according to the Customs Laws of the People's
Republic of China and relevant provisions once discovered on site. If
the obtaining of export drawback by deceit is discovered after the
export enterprise has applied for export drawback to the tax authority,
then it shall be dealt with by the tax authority in accordance with the
provisions of Joint Notice on the Strengthening of Administration on
Drawback for Export Products.
Article 10 The customs shall not issue customs declaration  form for
export drawback for re-exported products manufactured with  supplied
materials, products exported by foreign investment enterprises and
products manufactured by the bonded factories under the supervision and
administration of the customs.
Article 11 For those re-exported products manufactured with imported
materials, the customs shall stamp "Manufacture with Imported Materials"
on the customs declaration forms for drawback.
Article 12 The

[1] [2]  下一页


【 字体: 打印本页 | 关闭窗口
 本文的地址是: http://86148.com/onews.asp?id=21158  转载请注明出处!
意见簿 | 联系我们 | 友情链接 | 标志说明 
合作联系:0591-28858502 网站合作联系 本站联系方式不接受法律咨询。
中国法律法规资讯网 版权所有 闽ICP备11010190号  制作:孤岩设计工作室

网络支持:哈唐网络科技有限公司
COPYRIGHT@2001-2018 WWW.86148.COM All RIGHTS RESERVED
www.86148.com www.Law114.cn www.86148.com.cn www.86148.cn