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the State Administration of Taxation
Reply of the State Administration of Taxation on the Relevant Taxation Measures for the Materials and Parts Picked up from Bonded
Warehouses and Export Supervised Warehouses
Guo Shui Han [2005] No. 1153
The Shanghai Municipal Administration of State Taxation,
Your Request for Instruction as to Whether the Tax Exemption Certificates for the Processing Trade with Imported Materials Can Be
Issued for the Materials and Parts Picked up from Bonded Warehouses and Export Supervised Warehouses (Hu Guo Shui Jin [2005] No.
49 ) has been received. Upon deliberation, our official reply is hereby given as follows:
It is informed by the General Administration of Customs that the term “bonded warehouses” shall mean the warehouses as established
upon approval of the Customs exclusively for the storage of bonded imported goods and other goods for which the formalities of customs
clearance have not been gone through, and term “export supervised warehouses” shall mean the special warehouses for storing the goods
for which the export licenses or approval documents have already been obtained or the goods for which the foreign exchange has been
settled and all customs export formalities have been completed. Considering the situation that bonded warehouses are used to store
the imported materials and parts and the export supervised warehouses are used to store the goods for export, we hereby approve that
the tax exemption certificate for the processing trade with imported materials may be issued for the materials and parts that are
purchased by the enterprises from overseas and are picked up from the Customs bonded warehouses and for which the processing brochures
on the imported materials have been prepared; but it may not be issued for the materials and parts that are picked up by the enterprises
from export supervised warehouses.
State Administration of Taxation
December 7, 2005
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the State Administration of Taxation
2005-12-07
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