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The State Economic and Trade Commission
Reply of the State Economic and Trade Commission Concerning the Relevant Issues on the Purchase of Diesel Oil in China and Sale of
Processed Products in Domestic Market by Companies Engaged in Processing Trade
GuoJingMaoTingWaiJingHan [2001] No.339
May 21,2001
The General Office of the General Administration of Customs:
The document (TingShuBanHan [2001] No.59) submitted by you has been received. We have made a study and now reply you as follows:
According to the Circular Concerning the Relevant Questions on the Domestic Supply of Oil Products after Suspension of Diesel Oil
and Gasoline Import (GuoJingMaoMaoYi [1998] No.653), enterprises with foreign investment and the enterprises engaged in processing
trade should go through oil import procedures at the customs offices at the location of the designated oil refineries against their
oil purchasing certificates. Meanwhile, the Document provides that import-duty-exempted diesel oil bought by companies engaging in
processing trade is subject to supervision and control in accordance with regulations on processing trade. In case of failure in
exporting processed products, import duty shall be repaid accordingly for the diesel oil consumed. The Document also provides that
oil used for products in processing trade which are sold to domestic market are subject to repayment of import duty in line with
relevant regulations rather than deferred application of import license.
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The State Economic and Trade Commission
2001-05-21
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