Notice of the Ministry of Finance on the Import Taxation Policies Concerning Frontier Trade

财政部关于边境贸易进口税收政策的通知

Promulgating Institution: Ministry of Finance

Document Number:Cai Shui [2003] No.175

Promulgating Date: 07/22/2003

Effective Date: 07/22/2003

颁布机关: 财政部

文      号: 财税[2003]175号

颁布时间: 07/22/2003

实施时间: 07/22/2003

To the General Administration of Customs,

    海关总署：

Upon approval by the State Council, relevant issues on the implementation of the Notice of the Ministry of Finance on Adjusting the Import Taxation Policies Concerning Frontier Trade of Some Commodities (Cai Shui [2003] No.100) are hereby clarified as follows:

    经国务院批准,现对执行《财政部关于调整部分商品边境贸易进口税收政策的通知》(财税[2003]100号)中有关问题明确如下:

Provinces (autonomous regions) engaging in frontier trade shall proceed from the whole situations of the State and implement unified frontier trade policies after the adjustment. As to 7 products under the tax file number (see Annex) involving copper products and copper matte whose advance payment has been made which is proved by frontier trade enterprises of all provinces (autonomous regions) that have signed contracts with foreign parties prior to June 1, 2003 and have issued the letter of credit or valid documents, those imported prior to December 31, 2003 shall be implemented in accordance with the original import taxation policies on frontier trade when taking the stable transformation of policies and the actual situation of enterprises in frontier regions into account.

    边贸省(自治区)应从国家大局出发,执行调整后统一的边贸政策。考虑到政策的平稳过渡和边境地区企业的实际情况,对2003年6月1日之前,各省(自治区)边贸企业已对外签订合同,并开出信用证或能出具有效凭证证明已预付款的铜材、铜锍共7个税号商品(见附表),在2003年12月31日以前进口的仍按原边贸进口税收政策执行。

Please notify relevant customs to implement them conscientiously.

    请通知有关海关遵照执行。

Annex:（More details see appendix)

Tax File Number Form of Copper Products and Copper Matte

附表：

铜材、铜锍税则号表（详情见附件）