关于《中华人民共和国海关进出口货物减免税管
时间(TIME)：2021-04-21 15:00:04
海关总署公告2021年第16号
《中华人民共和国海关进出口货物减免税管理办法》(海关总署令第245号，以下简称《办法》）于2020年12月21日发布，自2021年3月1日起施行，现将有关事项公告如下：
一、《办法》第五条中“受理减免税审核确认申请之日”是指：减免税申请人递交的申请材料符合规定，海关予以受理的，海关收到申请材料之日为受理之日；减免税申请人提交的申请材料不齐全或者不符合规定的，海关一次性告知减免税申请人需要补正的有关材料，海关收到全部补正的申请材料之日为受理之日。
减免税申请人不按规定向海关提交齐全、有效、填报规范的申请材料的，海关不予受理。
二、对于部分实行免税额度管理的税收政策，减免税申请人将该政策项下的减免税货物转让给进口同一货物享受同等减免税优惠待遇的其他单位的，转出申请人的减免税额度不予恢复，转入申请人的减免税额度按照海关审定的货物结转时的价格、数量或者应缴税款予以扣减。
减免税货物因品质或者规格原因原状退运出境，减免税申请人以无代价抵偿方式进口同一类型货物的，减免税额度不予恢复；未以无代价抵偿方式进口同一类型货物的，减免税申请人在原减免税货物退运出境之日起3个月内向海关提出申请，经海关审核同意，减免税额度可以恢复。
对于其他提前解除监管的情形，减免税额度不予恢复。
三、《办法》第六条、第七条规定的《中华人民共和国海关进出口货物征免税确认通知书》变更、撤销和延期，其办理时限参照《办法》第五条规定时限执行。
四、《办法》第十九条规定的将减免税货物退运出境或出口，报关单的“监管方式”栏目应按照贸易实际进行填报。
五、2021年3月1日前海关已出具且在有效期内的《中华人民共和国海关进出口货物征免税证明》和《中华人民共和国海关准予办理减免税货物税款担保证明》，仍可以继续使用。
六、《办法》执行过程中涉及的法律文书及相关报表格式文本详见附件1-23。
七、本公告自2021年3月1日起实施。
特此公告。
海关总署
2021年2月24日
The administrative measures of China customs on the reduction and exemption of import and export goods (Order No. 245 of the General Administration of Customs, hereinafter referred to as the "measures") was promulgated on December 21, 2020 and will come into force on March 1, 2021. The relevant matters are hereby announced as follows:
1、 In Article 5 of the measures, "the date of accepting the application for verification and confirmation of tax reduction and exemption" refers to:
if the application materials submitted by the tax reduction and exemption applicant meet the requirements and the customs accepts them, the date when the customs receives the application shall be the date of acceptance;
If the application submitted by the applicant for tax reduction and exemption are incomplete or not in conformity with the provisions, the Customs shall inform the applicant of the relevant document to be supplemented and corrected at one time, and the date when the Customs receives all the supplemented and corrected document shall be the date of acceptance.
If the applicant fails to submit complete, effective and standardized application materials to the Customs, the Customs shall not accept the application.
2、 For some tax policies with tax exemption quota management,
if the applicant transfers the goods with tax exemption or reduction under the policy to other units that import the same goods and enjoy the same preferential treatment of tax exemption or reduction, the tax exemption or reduction quota of the transfer out applicant shall not be restored, and the tax exemption or reduction quota of the transfer in applicant shall be determined according to the price and the tax rate of the goods at the time of transfer approved by the customs The quantity or tax payable shall be deducted.
If the goods subject to duty reduction or exemption are returned out of the country in the original state due to quality or specification reasons, and the applicant imports the same type of goods by way of compensation without cost, the amount of duty reduction or exemption shall not be restored;
If the goods of the same type are not imported by means of compensation without cost, the applicant for duty reduction or exemption shall apply to the Customs within three months from the date of the original goods being returned out of the country. Upon examination and approval by the customs, the duty reduction or exemption may be restored.
For other cases of early deregulation, the tax relief will not be restored.
3、 The time limit for the alteration, cancellation and extension of the confirmation notice of China Customs on import and export tax collection and exemption stipulated in Articles 6 and 7 of the measures shall refer to the time limit stipulated in Article 5 of the measures.
4、 The "supervision method" column of the Customs declaration form shall be filled in according to the actual trade conditions when the goods with tax reduction or exemption are returned out of the country or exported as stipulated in Article 19 of the measures.
5、 Before March 1, 2021, the "certificate of tax collection and exemption of import and export goods of China Customs and "certificate of guarantee of tax reduction and exemption of goods of the China Customs" issued by the Customs and within the validity period can still be used.
6、 See Annex 1-23 for the format text of legal documents and relevant statements involved in the implementation of the measures.
7、 This announcement will come into effect on March 1, 2021.
