署办税[1999]313号
颁布日期：19991022 　实施日期：19991022 　颁布单位：海关总署办公厅

　　ShuBanShui [1999] No.313

　　October 22, 1999

　　Guangdong Customs Bureau and all customs bureaus directly under the General Administration of Customs:

　　After the distribution of the Circular on Printing and Distributing the Interim¹ Measures for the Administration of Stalling Xinjing Cotton in Customs Warehouses² for Processing Trade (JiJingMao [1999] No. 352) and the Circular of the General Administration of Customs on Distributing the Interim Measures for the Administration of the Warehouses for Stalling Xinjiang Cotton for Processing Trade and of the Wares³ Thereof (ShuShui [1999] No.238), some customs bureaus have reported to the General Administration of Customs for instructions on whether supervision⁴ fee should be levied⁵ on Xinjiang cotton which is stalled in customs warehouses for processing trade (hereinafter referred to as Xinjiang Cotton). Taking into consideration that the objective of the Xinjiang Cotton policy is to solve the overstock problem of Xinjiang Cotton, to lighten enterprises' burden, to encourage domestic enterprises to use Xinjiang cotton for the export processing trade, and to maintain and increase the market share of China's textiles and clothing exports, the General Administration of Customs decided⁶, after careful study, to exempt⁷ both the Xinjiang Cotton stalled in customs warehouses and the Xinjiang Cotton imported by enterprises of processing trade from these warehouses from customs supervision fee.

　　Please act upon accordingly, and contact the Department of Tariff⁸ of the General Administration of Customs for any problems that occur during the implementation⁹.