海关总署关于1994年以前进口的减免税货物在监管年限内转让补税问

署税[1998]200号
颁布日期：19980413 　实施日期：19980413 　颁布单位：海关总署

　　ShuShui [1998] No.200

　　April 13, 1998

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

　　Pursuant to the Provisions of the General Administration of Customs on Tariff¹ Rates Applicable to Overdue² Tariff Payment and Reimbursement³ (ShuShuiZi [85] No.871), the applicable tariff rate for the transference and domestic sale during the supervision⁴ period of goods imported before 1994 with tariff reduction or exemption⁵ shall be decided⁶ based on the tariff regulations and tariff rate of the date of the original import declaration. Taking into consideration the actual conditions of the reform of our country's tariff system, especially the fundamental reform of China's tariff system in 1994, which resulted in the cancellation⁷ of the prevailing⁸ tariff categories and the lowering of the tariff level by a large margin⁹, the General Administration of Customs decides to apply the tariff rate of January 1, 1994 to the payment of the overdue tariff for goods imported with tariff reduction or exemption before January 1, 1994 and transferred during the supervision period, because the application of the tariff category and tariff rate of the date of the original import declaration can no longer be justified¹⁰ by the prevailing tariff laws and regulations now. However, the same shall not, according to the document coded ShuShuiZi [85] No.871, be applied¹¹ to overdue tariff paid before the receiving of this Circular, and therefore no adjustment shall follow. As for goods imported with tariff reduction or exemption after January 1, 1994, if there rise conditions for overdue tariff payment, the document coded ShuiShiZi [85] No.871 shall still be observed.

　　Please act upon accordingly.