Announcement [2007] No. 20 of the Ministry of Finance and the General Administration of Customs

财政部、海关总署公告2007年第20号

Promulgating Institution:Ministry of Finance; General Administration of Customs

Document Number:Announcement [2007] No. 20 of the Ministry of Finance and the General Administration of Customs

Promulgating Date:07/04/2007

Effective Date:08/01/2007

颁布机关:财政部; 海关总署

文      号:财政部、海关总署公告2007年第20号

颁布时间:07/04/2007

实施时间:08/01/2007

Text

正文

Upon the approval of the State Council, adjustments have been made to the export duty policy regarding crude oil received by foreign contractors of Chinese-foreign cooperative offshore oil exploitation projects according to the contracts. Relevant issues are hereby announced:

    经国务院批准，对中外合作开采海洋石油的外国合同者按合同规定所得原油出口税收政策进行调整，现将有关事项公告如下：

1. As from August 1, 2007, export duties should be levied on the crude oil received by foreign contractors of Chinese-foreign cooperative offshore oil exploitation projects according to the contracts; as for the crude oil received by foreign contractors according to the contracts that were signed previously and have been put into implementation, export duties shall be continuously exempt if such oil is shipped out for export before August 1, 2012.

       一、自2007年8月1日起，中外合作开采海洋石油的外国合同者按合同规定所得原油出口照章征收出口关税；外国合同者按此前已签订并已在执行的合同规定所得原油，在2012年8月1日前装运出口继续免征出口税。

2. The stipulation that "Crude oil received by foreign contractors according to the contracts shall be exempted from export duties when it is exported" in Article 2 of Provisions of the General Administration of Customs and the Ministry of Finance on Exempting Goods Imported and Exported for Sino-foreign Joint Off-shore Oil Exploration from Customs Duties and Consolidated Industrial and Commercial Tax ([1982] Shu Shui Zi No. 192) shall be abolished from August 1, 2007.

       二、《海关总署、财政部关于中外合作开采海洋石油进出口货物免征关税和工商统一税的规定》（〔1982〕署税字第192号）中第二条“外国合同者按合同规定所得的原油装运出口时，免征出口税”的规定自2007年8月1日起停止执行。

3. As for the crude oil received by foreign contractors of Chinese-foreign cooperative offshore oil exploitation projects in accordance with provisions of the contracts, export duties that have been levied before August 1, 2007 are allowed to be refund.

       三、2007年8月1日前对中外合作开采海洋石油的外国合同者按合同规定所得原油已征收的出口关税准予返还。

This announcement is hereby issued

    特此公告。

The Ministry of Finance of the People's Republic of China

The General Administration of Customs of the People's Republic of China

July 4, 2007

    中华人民共和国财政部

    中华人民共和国海关总署

    二○○七年七月四日