财关税[2004]7号

颁布日期：20040316 　实施日期：20040101 　颁布单位：财政部、 海关总署、 国家税务总局

　　No. 7 （2004） issued by Ministry¹ of Finance，the Customs General Administration，The State

　　Administration of Taxation²

　　March 16， 2004

　　Every province， autonomous³ region and municipality directly under the Central Government ， every Office or bureau of Finance of the city under direct planning by the state ， State Taxation Administration， the branch customs administration in Guangdong ， special appointed office of General Administration of Customs in Tianjin ， Shanghai and every customs directly under the General administration of customs：

　　Provisions on issues concerning tax policy of the customs as representative levying⁵ imports tax on imported goods have been approved by the State Council. It is issued to you now， and you shall act in accordance with it conscientiously⁶.

　　Annex⁷： provisions on issues concerning tax policy of the customs as representative levying imports tax on imported goods

　　Annex：

　　provisions on issues concerning tax policy of the customs as representative levying imports tax on imported goods

　　1. The taxpayer⁸ pays funds equivalent to the deposit or offers other guarantees to the customs for the interim⁹ entry goods as followed through approval of customs while entry shall not pay imports value-added tax and consumption tax temporarily， and shall return to exit in six months from the date of entry； the customs can lengthen¹⁰ the term of returning to exit according to the stipulations of General Administration of Customs：

　　（1） The goods shown or used during the exhibition， fair， meeting and similar activity；

　　（2） The articles used in performance， competition that used in communication activity of culture， sports.

　　（3） The instrument， equipment and articles used in news report or making films， TV program.

　　（4） The instrument， equipment and articles used in scientific research， teaching， medical activity；

　　（5） The transports and special vehicles used in the listed activities of subparagraph 1 to subparagraph 4 of the article.

　　（6） Samples

　　（7） The instruments， implements¹¹ used while installing， debugging， checking the equipment.

　　（8） The containers of holding the goods；

　　（9） Other goods used for non-commercial purpose.

　　If the aforesaid listed goods that have been approved for entry temporarily would not return to exit in designate term， the customs shall levy⁴ imports value-added tax and consumption tax according to the law

　　Other entry goods approved temporarily apart from the aforesaid listed goods exempt¹² for imports value-added tax and consumption tax shall calculate and levy imports value-added tax and consumption tax respectively according to the forming taxing tariff¹³ of the goods and the term proportion of detention¹⁴ in territory and depreciation¹⁵ of the goods.

　　2. By virtue¹⁶ of incompleteness， deficiency， bad quality or incompatible¹⁷ specification¹⁸， the goods of same type that consignor¹⁹ ， carrier or insurance company compensate²⁰ and replace free of charge shall not be levied²¹ imports value-added tax and consumption tax while importing. If the original imported goods that were replaced free of charge without return to exit， the customs shall re-levy imports value-added tax and consumption tax on the original imported goods according to the regulations.

　　3. A batch²² of goods fewer than 50 Yuan of amount of imports value-added tax are exempt from imports value-added tax， a batch of goods fewer than 50 Yuan of amount of consumption tax are exempt from imports consumption tax.

　　4. The advertising²³ products and samples without commercial value are exempt from imports value-added tax and consumption tax.

　　5. The goods and materials donated free of charge by foreign government and international organization are exempt from imports value-added tax and consumption tax.

　　6. The loss of imported goods are exempt from imports value-added tax and consumption tax before the customs release； As for the loss of imported goods before the customs release， it may confirm the tax payment price of customs duties and tariff in the formula of imports value-added tax and consumption tax forming taxing tariff according to real value of imported goods after being damaged that customs assert， and levy imports value- added tax and consumption tax in accordance with the law.

　　7. The necessary fuel， supplies and diet articles that transports load during the trip are exempt from imports value-added tax and consumption tax.

　　8. The relevant laws and administrative²⁴ statutes²⁵ stipulate²⁶ that the imported goods are allowed to reduce or exempt from the imports tax levied by the customs as representative， the customs shall practice according to the regulations.

　　9. The provisions shall come into force as of January 1， 2004.