China Customs Declaration Practical Handbook. 2006

Author: General Administration of Customs Policy and Regulations Department
Publisher:
Publishing Date: 2006-01-01
Features: To enable import and export enterprises to promptly understand the changes in China's import and export tariff policies and control policies in 2006, and to expedite customs clearance, the General Administration of Customs Policy and Regulations Department organized business and technical experts to compile the "Practical Customs Declaration Handbook of China" (hereinafter referred to as the "Customs Declaration Handbook"). The "Customs Declaration Handbook" is compiled based on the newly promulgated import and export management regulations by the competent authorities of the State Council, integrating the "Tariff of the People's Republic of China on Import and Export of Commodities" and the "Commodity Catalogue for Customs Statistics of the People's Republic of China," in accordance with the requirements of the customs tax collection, supervision, statistics, and customs clearance systems. This book serves as a working manual for customs personnel, customs declaration officers of import and export enterprises, and operation operators of pre-entry enterprises. It is also an important reference material for enterprises and institutions engaged in import and export to understand customs business and conduct cost calculations for import and export goods. The main content of this "Customs Declaration Handbook" includes: selected newly promulgated import and export laws and regulations, declaration regulations for import and export cargo declaration forms, commonly used code tables and descriptions for customs clearance systems, HS codes, commodity names, tariff rates, import-related VAT and consumption tax rates, customs statistics measurement units, import and export supervision condition codes, temporary tariff rates for import and export commodities, tariff rate tables for various newly established regional or bilateral agreements, specific duty rates for import commodities, compound duty rate tables, and tax calculation constant tables for import tariffs and import-related taxes. This book is characterized by convenient reference and clear presentation. If there are discrepancies between the content of this "Customs Declaration Handbook" and the current customs regulations, the provisions of the regulations shall prevail.