2005 Import Duty and Export Tax Rebate Handbook

Author: Editorial Committee of "Comprehensive Guide to 2005 Import Tariffs and Export Tax Rebates (Exemptions)"
Publisher:
Publishing Date: 2005-03-01
Features: This book is divided into three main parts. The first part is the tax regulations for import and export goods, which includes currently effective import tax regulations and policies, export tax collection and rebate regulations and policies, as well as relevant regulations and policies related to import and export goods. The second part covers the procedures for handling export tax rebates (exemptions) for export goods, including practical operations and routine management of export tax rebates (exemptions). The third part is the key section of the book—the quick reference table for import tariffs and export tax rebates (exemptions) rates. The quick reference table is divided into 7 columns. The first column is the commodity code, which aligns with the eight-digit and ten-digit codes in the 2005 "Customs Declaration Manual" issued by the Policy and Regulations Department of the General Administration of Customs of China, while the nine-digit and eleven-digit codes are derived from the export tax rebate rate database. The second column lists the commodity name and remarks. The third column shows the preferential import tariff rate. The fourth column indicates the export value-added tax collection rate. The fifth column presents the export value-added tax rebate rate. The sixth column specifies the measurement unit for customs clearance of import and export goods. The seventh column details the supervision conditions for customs clearance of import and export goods, with corresponding codes indicating the supervision documents to be submitted to customs for general trade import or export.