署税发[2001]394号
颁布日期：20010903 　实施日期：20011101 　颁布单位：海关总署

　　ShuShuiFa [2001] No.394

　　September 3, 2001

　　Guangdong branch of the General Administration of Customs , customs directly under the General Administration of Customs :

　　Whereas China is on point of entering World Trade Organization, and will comprehensively implement¹ the WTO Agreement of Evaluation², the rule that "Tariff³ and other duties of the old machinery⁴ and electrical equipment shall be calculated based on the price no less than 60% of the new one" in the Circular on Strengthening the Administration of Old Machinery and Electrical Equipment (GuoJingMaoJi [1997] No.877) jointly⁵ promulgated⁶ by the State Economic and Trade Commission, the Ministry⁷ of Foreign Trade and Economic Cooperation, General Administration of Customs and the State Administration for Import and Export Commodity Inspection⁸ on December 22, 1997 obviously breaches⁹ the transaction value principles of WTO Agreement of Evaluation. After study and consulted with by the State Economic and Trade Commission, Ministry of Foreign Trade and Economic Cooperation, State Administration of Quality Supervision¹⁰, Inspection and Quarantine, hereinafter notify the relevant questions on examining and approving duty-paying value of old machinery and electrical equipment:

　　Since November 1, 2001, duty-paying value of old machinery and electrical equipment (including old automobiles¹² and parts of automobile¹¹, the same definition applies wherever reference is made to old machinery and electrical equipment) imported after the approval of government department in charge shall be fixed¹³ based on the transaction value of the old machinery and electrical equipment, according to the relevant rules of Law of Customs, Customs Acts of Imports and Exports of People's Republic of China, and Measures of Customs of People' Republic of China on Examining and Approving Duty-paying Value. Circular on the Questions Met in Current Examination and Approval of Value (ShuiJia [1994] No.213) and Circular of the Department of Duty on the Questions Met in Examination and Approval of Value of Part of Imported Automobile (ShuiJia [1996] No.335) issued by the Department of Duty of General Administration of Customs are repealed¹⁴ simultaneously¹⁵.