|
Announcement on the Ministry of Commerce, the General Administration of Customs, the State Administration of Environmental Protection
on announcing the Catalogue of Prohibited Commodities in Processing Trade
[2006] No. 82
Pursuant to requirements as provided in the Circular of the Ministry of Finance, the National Development and Reform Commission, the
Ministry of Commerce, the General Administration of Customs, the State Administration of Taxation of the People’s Republic of China,
on Adjusting the Tax Refund Rate of Some Export Commodities and Supplementing the Catalogue of Prohibited Commodities in Processing
Trade (Cai Shui [2006] No. 139), the Ministry of Commerce, the General Administration of Customs and the State Environmental Protection
Administration formulated a catalogue of the new batch of prohibited commodities in processing trade (refer to the appendix), which
is now released. And the relevant matters are hereby announced as follows:
1.
The present announcement shall come into force as from November 22, 2006.
2.
The processing trade businesses approved by the competent commerce departments prior to November 22, 2006 shall be allowed to apply
to the customs for archival filing for the processing trade under relevant provisions, and shall be finished within the valid contractual
term; network supervision enterprises based on enterprises unit are allowed to finish the processing trade business prior to November
22, 2007. Where the above businesses are not done within the term, the term may not be postponed, and shall be dealt with under relevant
provisions on processing trade.
3.
In accordance with the Announcement ([2006] No.52) of the General Administration of Customs, the Ministry of Finance, the Ministry
of Commerce, the People’s Bank of China and the State Administration of Taxation, enterprises applying for domestic sales shall pay
tax delaying interests in accordance with the interest rate of the previous year as released by the People’s Bank of China of the
date as specified in the customs duty payment form.
4.
The present Announcement is applicable to such special supervisory areas as bonded areas and export processing zones. However, enterprises
established prior to the promulgation of the present announcement shall be excluded.
5.
The relevant provisions of the Announcement [2005] (No. 105) of the Ministry of Commerce and the General Administration of Customs
on Prohibiting the Processing Trade of Pesticide and Coal shall be terminated. Matters in respect thereof shall be governed by the
present Announcement. Other provisions of Announcement No. 105 shall remain valid.
The Catalogue of the new batch of prohibited commodities in processing trade shall be subject to the present Announcement, which will
be adjusted dynamically in accordance with relevant state policies.
Appendix: the Catalogue of Prohibited Commodities in Processing Trade
The Ministry of Commerce
The General Administration of Customs
The State Administration of Environmental Protection
November 1, 2006
|
