Guangdong Branch, each customs office directly under:

In order to thoroughly implement the spirit of the Third Plenary Session of the 20th Central Committee of the Communist Party of China and the decision-making and deployment of the Party Central Committee and the State Council on promoting the quality and stability of foreign trade, we will further play the role of tariff functions, optimize customs taxation services, and support enterprises to make good use of import taxation policies Measures to help stabilize the quality and quantity of foreign trade. With the consent of the General Administration, you are hereby notified of the specific matters as follows:

1. Optimize Tax Guarantee Management

(I) further promote the reform of tariff guarantee insurance. Expand the scope of insurance companies participating in the tariff guarantee insurance business to provide more insurance options for enterprises. The application of tariff guarantee insurance in the field of cross-border e-commerce retail import guarantee will reduce the cost of enterprise guarantee clearance and support the development of new trade formats.

2. improve tax relief audit confirmation management

(II) For goods that comply with the relevant import tax preferential policies and are imported due to emergency import and other reasons, within one year from the date of payment of the tax, the applicant for tax relief may apply to the Customs for the confirmation of tax relief and related tax refund procedures.

3. Optimize the follow-up management of duty-free imported goods.

Under the import tax policy of

(III) for integrated circuits and new display devices, the tax-free imported raw materials and consumables for self-use (including research and development) will be automatically released from supervision from the date of use in production (research and development); The production equipment parts, special building materials and supporting systems for purification rooms with a unit price of less than 200000 yuan (inclusive) imported duty-free shall be assembled into the corresponding production equipment or purification room, automatic de-regulation.

The

(IV) shall automatically lift the supervision of experimental and research materials imported duty-free under the import tax policy of scientific and technological innovation from the date of use in scientific research, scientific and technological development and teaching activities.

For duty-free imported scientific research, scientific and technological development and teaching supplies, if it is really necessary to change the place of use frequently due to the needs of scientific research, scientific and technological development, teaching or specific requirements for the place of use, the

(V) may, with the consent of the competent customs, report the change of the place of use in the previous quarter to the customs before the 10th of the first month of each quarter (postponed in case of holidays).

4. further implement the domestic freight deduction for imported goods.

The

(VI) further improved the management of cross-border transportation of imported goods and related cost valuation, consolidated the effectiveness of the China-Europe train return transportation, inland water transportation and related freight deduction work, and extended the domestic freight deduction work to other railway transportation modes such as China-Laos and China-Vietnam, helping to reduce the operating costs of enterprises.

5. promotes free trade agreement benefit facilitation

(VII) expand the scope of self-service printing of certificates of origin and realize self-service printing of certificates of origin exported to Malaysia and Vietnam.

(VIII) accept the certificate of origin issued by the visa agency of the member states of the Asia-Pacific Trade Agreement for the original goods at the time of export or within 1 year after shipment, including the certificate of origin issued at the time of export or within 3 working days after shipment, And the certificate of origin reissued within 1 year from the date of shipment of the goods. The reissued certificate of origin is valid for 1 year from the date of shipment.

(IX) further simplify the submission requirements for documents of entitlement. No certificate of non-reprocessing is required for goods that have been submitted by the importer to a single full transport document issued by the carrier or for goods that have been transported by container and whose box number and seal number have not changed. For the carriage of goods by international rail, there is no need to submit a certificate of non-reprocessing in the country of transit.

The

(X) is in line with international high-standard economic and trade rules. When examining the certificate of origin under the preferential trade agreement, the customs shall not refuse to grant preferential tariff treatment to imported goods due to minor errors or minor differences such as printing errors, lack of back page instructions or filling defects in the certificate of origin under the FTA.

6. Strengthen Tax Research and Tax Policy Interpretation

(11) Actively carry out tax policy research, collect opinions and suggestions from enterprises on tax policies and measures through multiple channels, put forward high-quality policy recommendations for targeted research, and promote the adjustment and improvement of relevant tax policies.

(12) Do a good job in the interpretation of import tax policies and collection and management systems, implement the requirements of "the chief inspector sends the policy to the door", the first inquiry responsibility system, and the first office responsibility system, and help relevant enterprises to fully understand the policy and accurately use the policy.

All customs in the

should give full play to the advantages of direct contact with enterprises, actively carry out the publicity and interpretation of the above-mentioned convenience measures, and earnestly implement them. In case of any problems in the implementation, please report to the General Administration (Customs Department) in a timely manner.

is hereby notified.

General Administration of Customs General Office
September 5, 2024