Notice to the Ministry of Foreign Trade and Economic Cooperation, Ministry of Finance, General Administration of Customs, and State Administration of Taxation on Issues Concerning the Import of Diamonds through Border Trade

对外贸易经济合作部、财政部、海关总署、国家税务总局关于边境贸易方式钻石进口有关问题的通知

Promulgating Institution:Ministry of Foreign Trade and Economic Cooperation; Ministry of Finance; General Administration of Customs; State Administration of Taxation

Document Number:Wai Jing Mao Zi Fa [2002] No. 10

Promulgating Date:01/23/2002

Effective Date:02/01/2002

颁布机关:对外贸易经济合作部; 财政部; 海关总署; 国家税务总局

文      号:外经贸资发[2002]10号

颁布时间:01/23/2002

实施时间:02/01/2002

To the foreign trade commissions (departments), bureaus (departments) of finance, Guangdong Office of the General Administration of Customs, customs directly under the General Administration of Customs, offices of the State Administration of Taxation, and local tax bureaus of all provinces, autonomous regions, and municipalities directly under the Central Government:

    各省、自治区、直辖市外经贸委(厅),财政局(厅),海关总署广东分署,直属海关,国家税务局,地方税务局:

Subject to approval of the State Council, issues related to the import of diamonds through border trade are hereby issued as follows:

    经国务院批准,现将边境贸易方式钻石进口有关问题通知如下:

In order to further strengthen the administration of import and export of diamonds (including rough diamonds and bare diamonds, sic passim), and to curb the smuggling of diamonds, we decided to include the import of diamonds through current trading methods (including border trade but excluding processing trade) under the general trade management in a unified manner and implement the unified tax policy for general trade. Other issues concerning the import and export of diamonds shall be implemented by referring to the Reply of the General Office of the State Council on Issues Concerning the Administration of Diamond Import-Export and Taxation Policy Revisions (No.: Guo Ban Han [2001] No. 45).

    为进一步加强对钻石(含钻石毛坯和未镶嵌成品钻石,下同)进出口管理,抑制钻石走私,除加工贸易方式外,现行其它贸易方式(包括边境贸易等)进口的钻石,统一纳入一般贸易管理,执行统一的一般贸易税收政策。钻石进出口其他问题,按照《国务院办公厅关于钻石进出口管理和税收政策调整问题的复函》(国办函〔2001〕45号)执行。

This Notice shall become effective as of February 1, 2002.

    本通知自2002年2月1日起执行。

Ministry of Foreign Trade and Economic Cooperation

Ministry of Finance

General Administration of Customs

State Administration of Taxation

January 23, 2002

外经贸部 

财政部 

海关总署 

国家税务总局 

二○○二年一月二十三日