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General Administration of Customs
(Order No. 179)
The Administrative Measures of the Customs of the People's Republic of China for the Tax Reductions and Exemptions for Imported and Exported Goods, which were adopted at the executive meeting of the General Administration of Customs on September 27, 2008, are hereby promulgated and shall come into force as of February 1, 2009.
Director General Sheng Guangzu
December 29, 2008
Administrative Measures of the Customs of the People's Republic of China for the Tax Reductions and Exemptions for Imported and Exported Goods
| | 海关总署令
（第179号）
《中华人民共和国海关进出口货物减免税管理办法》已于2008年9月27日经海关总署署务会议审议通过，现予公布，自2009年2月1日起施行。
署 长 盛光祖
二○○八年十二月二十九日
中华人民共和国海关进出口货物减免税管理办法
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Contents
| | 目录
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Chapter I General Provisions
| | 第一章 总则
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Chapter II Record-filing of Tax Reductions and Exemptions
| | 第二章 减免税备案
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Chapter III Examination and Approval of Tax Reductions and Exemptions
| | 第三章 减免税审批
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Chapter IV Guarantee for Taxes on Tax-reduced or Tax-exempt Goods
| | 第四章 减免税货物税款担保
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Chapter V Disposal of Tax-reduced or Tax-exempt Goods
| | 第五章 减免税货物的处置
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Chapter VI Management of Tax-reduced or Tax-exempt Goods
| | 第六章 减免税货物的管理
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Chapter VII Supplementary Provisions
| | 第七章 附则
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Chapter I General Provisions
| | 第一章 总则
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Article 1 For the purposes of regulating the customs administration of the tax reductions and exemptions for imported and exported goods and maintaining the legitimate rights and interest of the administrative counterparts, these Measures are formulated in accordance withthe Customs Law of the People's Republic of China (hereinafter referred to as the “Customs Law”), the Regulation of the People's Republic of China on Import and Export Duties (hereinafter referred to as the “Regulation on Import and Export Duties”) and other relevant laws and administrative regulations.
| | 第一条 为了规范海关进出口货物减免税管理工作，保障行政相对人合法权益，根据《中华人民共和国海关法》（以下简称《海关法》）、《中华人民共和国进出口关税条例》（以下简称《关税条例》）及有关法律和行政法规的规定，制定本办法。
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Article 2 The customs offices shall, pursuant to these Measures, administer the matters relating to the reduction or exemption of customs duties or taxes collected by the customs upon import on the imported and exported goods (hereinafter referred to as the “tax reduction or exemption”), except as otherwise provided for by a law or administrative regulation.
| | 第二条 进出口货物减征或者免征关税、进口环节海关代征税（以下简称减免税）事务，除法律、行政法规另有规定外，海关依照本办法实施管理。
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Article 3 An applicant for the tax reduction or exemption of imported or exported goods (hereinafter referred to as the “tax reduction or exemption applicant”) shall, except under special circumstances, apply with the customs office of the place where the applicant is located for going through the formalities for record-filing or examination and approval of tax reduction or exemption.
If the customs office of the place where the investment project is located and the customs office of the place where the tax reduction or exemption applicant is located are not the same, the tax reduction or exemption applicant shall apply with the customs office of the place where the investment project is located for going through the formalities for record-filing or examination and approval of tax reduction or exemption.
If the place where the investment project is located involves several customs offices, the tax reduction or exemption applicant may apply with the customs office of the place where it is located or to the common superior customs office of the relevant customs offices for going through the formalities for record-filing or examination and approval of tax reduction or exemption. The superior customs office of the relevant customs offices may designate a pertinent customs office to handle the formalities for record-filing or examination and approval of tax reduction or exemption.
Where an investment project is executed by a non-legal-person branch of the investment project entity, after having obtained the authorization of the investment project entity and the consent of the customs office of the place where the investment project is located, the said non-legal-person branch may apply with the customs office of the place where the investment project is located for going through the formalities for record-filing or examination and approval of tax reduction or exemption.
| | 第三条 进出口货物减免税申请人（以下简称减免税申请人）应当向其所在地海关申请办理减免税备案、审批手续，特殊情况除外。
投资项目所在地海关与减免税申请人所在地海关不是同一海关的，减免税申请人应当向投资项目所在地海关申请办理减免税备案、审批手续。
投资项目所在地涉及多个海关的，减免税申请人可以向其所在地海关或者有关海关的共同上级海关申请办理减免税备案、审批手续。有关海关的共同上级海关可以指定相关海关办理减免税备案、审批手续。
投资项目由投资项目单位所属非法人分支机构具体实施的，在获得投资项目单位的授权并经投资项目所在地海关审核同意后，该非法人分支机构可以向投资项目所在地海关申请办理减免税备案、审批手续。
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Article 4 A tax reduction or exemption applicant may apply itself with the customs office for going through the relevant formalities for record-filing, examination and approval, tax guarantee, follow-up management business, etc., or authorize others to handle the aforesaid formalities.
In the latter case, an authorized person shall apply with the customs office upon the strength of a Power of Attorney Regarding the Handling of Tax Reduction or Exemption Formalities issued by the tax reduction or exemption applicant and other relevant materials, and the authorized person may be allowed to handle the relevant formalities upon the examination and consent of the customs office.
| | 第四条 减免税申请人可以自行向海关申请办理减免税备案、审批、税款担保和后续管理业务等相关手续，也可以委托他人办理前述手续。
委托他人办理的，应当由被委托人持减免税申请人出具的《减免税手续办理委托书》及其他相关材料向海关申请，海关审核同意后可准予被委托人办理相关手续。
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Article 5 A customs declaration enterprise that has registered with the customs office and acquired a customs declaration registration certificate or a consignor or consignee of the imported or exported goods may accept the authorization of a tax reduction or exemption applicant to handle matters relating to tax reduction or exemption on the latter's behalf.
| | 第五条 已经在海关办理注册登记并取得报关注册登记证书的报关企业或者进出口货物收发货人可以接受减免税申请人委托，代为办理减免税相关事宜。
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Chapter II Record-filing of Tax Reductions and Exemptions
| | 第二章 减免税备案
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Article 6 Where a tax reduction or exemption applicant applies for tax reduction or exemption of the relevant imported or exported goods under the preferential policies regarding the taxes on imports and exports, if it is necessary for the customs office to confirm in advance the information about the qualification of the tax reduction or exemption applicant or about the investment project, the tax reduction or exemption applicant shall, prior to applying for going through the formalities for examination and approval of tax reduction or exemption, apply with the competent customs office for going through the formalities for record-filing of tax reduction or exemption and simultaneously submit the following materials:
| | 第六条 减免税申请人按照有关进出口税收优惠政策的规定申请减免税进出口相关货物，海关需要事先对减免税申请人的资格或者投资项目等情况进行确认的，减免税申请人应当在申请办理减免税审批手续前，向主管海关申请办理减免税备案手续，并同时提交下列材料：
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1. an Application Form for Record-filing of Tax Reduction or Exemption of Imported or Exported Goods;
| | （一）《进出口货物减免税备案申请表》；
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2. such certification materials as the business license of an enterprise or legal person certificate of a public institution, formation document of a state organ, registration certificate of an organization, registration certificate of a private non-enterprise entity, or registration certificate of a foundation;
| | （二）企业营业执照或者事业单位法人证书、国家机关设立文件、社团登记证书、民办非企业单位登记证书、基金会登记证书等证明材料；
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3. the materials certifying the applicant's qualification for enjoying the preferential policies regarding taxes on imports or exports as prescribed in pertinent policies; and
| | （三）相关政策规定的享受进出口税收优惠政策资格的证明材料；
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4. other materials that the customs office considers necessary to be submitted.
When submitting the certification materials under this Article, a tax reduction or exemption applicant shall submit the originals for verification and simultaneously the photocopies bearing the valid seal of the tax-reduction or exemption applicant.
| | （四）海关认为需要提供的其他材料。
减免税申请人按照本条规定提交证明材料的，应当交验原件，同时提交加盖减免税申请人有效印章的复印件。
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Article 7 After receiving a tax reduction or exemption applicant's application for record-filing of tax reduction or exemption, the customs office shall examine and confirm whether the application materials submitted by the applicant are complete and valid and whether they are filled out properly.
If the application materials of a tax reduction or exemption applicant conform to the relevant provisions, the customs office shall accept the application, and the date on which the customs office receives the application materials shall be the date of acceptance. If the application materials of a tax reduction or exemption applicant are incomplete or do not conform to the relevant provisions, the customs office shall, at one time, inform the tax reduction or exemption applicant of all the relevant materials to be supplemented and corrected, and the date on which the customs office receives all application materials as supplemented and corrected shall be the date of acceptance.
If the applicant fails to submit complete or valid application materials to the customs office under the relevant provisions, the customs office shall reject the application.
| | 第七条 海关收到减免税申请人的减免税备案申请后，应当审查确认所提交的申请材料是否齐全、有效，填报是否规范。
减免税申请人的申请材料符合规定的，海关应当予以受理，海关收到申请材料之日为受理之日；减免税申请人的申请材料不齐全或者不符合规定的，海关应当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。
不能按照规定向海关提交齐全、有效材料的，海关不予受理。
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Article 8 After accepting the record-filing application of a tax reduction or exemption applicant, the customs office shall check the applicant's eligibility for being an applicant, investment project, etc.
If, upon examination, the application conforms to the preferential policies regarding the taxes on imports and exports, the customs office shall allow the record-filing. If, upon examination, the record-filing is not allowed, the customs office shall give a written notice to the tax reduction or exemption applicant.
| | 第八条 海关受理减免税申请人的备案申请后，应当对其主体资格、投资项目等情况进行审核。
经审核符合有关进出口税收优惠政策规定的，应当准予备案；经审核不予备案的，应当书面通知减免税申请人。
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Article 9 The customs office shall, within 10 working days as of the date of acceptance, decide whether to allow the record-filing.
If it is impossible to make a decision within 10 working days for any ambiguous policy or any involvement with the administrative functions of any other department which requires consultation and verification of the relevant information with the relevant department, the customs office shall make a written explanation to the tax reduction or exemption applicant.
Under the circumstances as prescribed in paragraph 2 of this Article, the customs office shall, within 15 working days as of the date of elimination of the aforesaid circumstance, decide whether to allow the record-filing.
| | 第九条 海关应当自受理之日起10个工作日内作出是否准予备案的决定。
因政策规定不明确或者涉及其他部门管理职责需与相关部门进一步协商、核实有关情况等原因在10个工作日内不能作出决定的，海关应当书面向减免税申请人说明理由。
有本条第二款规定情形的，海关应当自情形消除之日起15个工作日内作出是否准予备案的决定。
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Article 10 To request any modification or cancellation of the record-filing of tax reduction or exemption, a tax reduction or exemption applicant shall submit an application to the competent customs office. The customs office shall handle the relevant matters if the request conforms to the relevant provisions after examination.
If the advice of the project examination and approval department is required for the modification or cancellation of the record-filing of tax reduction or exemption, the tax reduction or exemption applicant shall submit the advice along with the modification or cancellation application.
| | 第十条 减免税申请人要求变更或者撤销减免税备案的，应当向主管海关递交申请。经审核符合相关规定的，海关应当予以办理。
变更或者撤销减免税备案应当由项目审批部门出具意见的，减免税申请人应当在申请变更或者撤销时一并提供。
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Chapter III Examination and Approval of Tax Reductions and Exemptions
| | 第三章 减免税审批
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Article 11 A tax reduction or exemption applicant shall, prior to the declaration of the imported or exported goods, go through the formalities for the examination and approval of the tax reduction or exemption for the imported or exported goods, and submit the following materials simultaneously:
| | 第十一条 减免税申请人应当在货物申报进出口前，向主管海关申请办理进出口货物减免税审批手续，并同时提交下列材料：
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1. an Application Form for Tax Levy or Exemption for Imported or Exported Goods;
| | （一）《进出口货物征免税申请表》；
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2. such certification materials as the business license of an enterprise or legal person certificate of a public institution, formation document of a state organ, registration certificate of an organization, registration certificate of a private non-enterprise entity, or registration certificate of a foundation;
| | （二）企业营业执照或者事业单位法人证书、国家机关设立文件、社团登记证书、民办非企业单位登记证书、基金会登记证书等证明材料；
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3. the import or export contract, invoices, and product information about the relevant goods;
| | （三）进出口合同、发票以及相关货物的产品情况资料；
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4. the materials certifying the applicant's qualification for enjoying the preferential policies regarding taxes on imports or exports as prescribed in pertinent policies; and
| | （四）相关政策规定的享受进出口税收优惠政策资格的证明材料；
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5. other materials that the customs office considers necessary to be submitted.
When submitting the certification materials under this Article, a tax reduction or exemption applicant shall submit the originals for verification and simultaneously the photocopies bearing the valid seal of the tax-reduction or exemption applicant.
| | （五）海关认为需要提供的其他材料。
减免税申请人按照本条规定提交证明材料的，应当交验原件，同时提交加盖减免税申请人有效印章的复印件。
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Article 12 After receiving the application of a tax reduction or exemption applicant for the examination and approval of the tax reduction or exemption, the customs office shall examine and confirm whether the application materials submitted by the applicant are complete and valid and whether they are filled out properly. If the applicant shall go through the record-filing formalities for tax reduction or exemption, the customs office shall examine whether it has gone through the record-filing formalities under the relevant provisions.
If the application materials of the tax reduction or exemption applicant conform to the relevant provisions, the customs office shall accept the application and the date on which the customs office receives the application materials shall be the date of acceptance. If the application materials submitted by the tax reduction or exemption applicant are incomplete or do not conform to the relevant provisions, the customs office shall, at one time, inform the tax reduction or exemption applicant of all the relevant materials to be supplemented and corrected, and the date on which the customs office receives all application materials as supplemented and corrected shall be the date of acceptance.
If the applicant fails to submit complete or valid application materials to the customs office under the relevant provisions or fails to go through the record-filing formalities for tax reduction or exemption under the relevant provisions, the customs office shall reject the application.
| | 第十二条 海关收到减免税申请人的减免税审批申请后，应当审核确认所提交的申请材料是否齐全、有效，填报是否规范。对应当进行减免税备案的，还应当审核是否已经按照规定办理备案手续。
减免税申请人的申请材料符合规定的，海关应当予以受理，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，海关应当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。
不能按照规定向海关提交齐全、有效材料，或者未按照规定办理减免税备案手续的，海关不予受理。
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Article 13 After accepting the tax reduction or exemption applicant's application for the examination and approval of tax reduction or exemption, the customs office shall examine whether the relevant information about the goods to be imported or exported conform to the relevant preferential policies regarding the taxes on imports and exports, whether the amount and quantity of the goods to be imported or exported are within the tax reduction or exemption quotas, etc. If the applicant shall go through the record-filing formalities for tax reduction or exemption, the customs office shall examine whether the tax reduction or exemption applicant, the goods to be imported or exported, etc. conform to the requirements for record-filing.
If, upon examination, the application conforms to the relevant provisions, the customs office shall make a decision on levy, reduction or exemption of tax on the goods to be imported or exported and issue a Certificate of the Customs of the People's Republic of China on the Levy or Exemption of Tax on Goods to Be Imported or Exported (hereinafter referred to as the “Certificate on the Levy or Exemption of Tax”).
| | 第十三条 海关受理减免税申请人的减免税审批申请后，应当对进出口货物相关情况是否符合有关进出口税收优惠政策规定、进出口货物的金额、数量等是否在减免税额度内等情况进行审核。对应当进行减免税备案的，还需要对减免税申请人、进出口货物等是否符合备案情况进行审核。
经审核符合相关规定的，应当作出进出口货物征税、减税或者免税的决定，并签发《中华人民共和国海关进出口货物征免税证明》（以下简称《征免税证明》）。
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Article 14 The customs office shall, within 10 working days after the acceptance of an application for the examination and approval of tax reduction or exemption, make a decision on whether to permit the tax reduction or exemption.
If, under any of the following circumstances, the customs office is unable to make a decision within 10 working days after accepting an application for the examination and approval of tax reduction or exemption, the customs office shall make a written explanation to the tax reduction or exemption applicant:
| | 第十四条 海关应当自受理减免税审批申请之日起10个工作日内作出是否准予减免税的决定。
有下列情形之一，不能在受理减免税审批申请之日起10个工作日内作出决定的，海关应当书面向减免税申请人说明理由：
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1. There is any ambiguous policy or any involvement with the administrative functions of any other department which requires consultation and verification of the relevant information with the relevant department;
| | （一）政策规定不明确或者涉及其他部门管理职责需要与相关部门进一步协商、核实有关情况的；
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2. It is necessary to test or authenticate the goods to determine whether the tax reduction or exemption policies are met; or
| | （二）需要对货物进行化验、鉴定以确定是否符合减免税政策规定的；
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3. It is impossible to make a decision within the time limit as prescribed in paragraph 1 of this Article for other good reasons.
Under any of the circumstances as prescribed in paragraph 2 of this Article, the customs office shall, within 15 working days as of the date of elimination of the said circumstance, make a decision on whether to permit the tax reduction or exemption.
| | （三）因其他合理原因不能在本条第一款规定期限内作出决定的。
有本条第二款规定情形的，海关应当自情形消除之日起15个工作日内作出是否准予减免税的决定。
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Article 15 To apply for modifying or revoking an issued Certificate on the Levy or Exemption of Tax, a tax reduction or exemption applicant shall file an application with the competent customs office within the term of validity of the Certificate on the Levy or Exemption of Tax, make an explanation and submit the relevant materials.
If, upon examination, the application conforms to the relevant provisions, the customs office shall permit the modification or revocation of the Certificate on the Levy or Exemption of Tax. If the customs office permits the modification, the customs office shall issue a new Certificate on the Levy or Exemption of Tax and take back the former one after the modification is finished. If permitting the revocation, the customs office shall take back the former Certificate on the Levy or Exemption.
| | 第十五条 减免税申请人申请变更或者撤销已签发的《征免税证明》的，应当在《征免税证明》有效期内向主管海关提出申请，说明理由，并提交相关材料。
经审核符合规定的，海关准予变更或者撤销。准予变更的，海关应当在变更完成后签发新的《征免税证明》，并收回原《征免税证明》。准予撤销的，海关应当收回原《征免税证明》。
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Article 16 A tax reduction or exemption applicant shall, within the term of validity of the Certificate on the Levy or Exemption of Tax, go through the formalities for customs clearance of the imported or exported goods. If the applicant is unable to do so within the term of validity and an extension is needed, it shall file an extension application with the customs office within the term of validity of the Certificate on the Levy or Exemption of Tax. Upon examination and consent of the customs office, the applicant shall be allowed to go through the formalities for extending the term of validity of the Certificate on the Levy or Exemption of Tax.
．．．．．． | | 第十六条 减免税申请人应当在《征免税证明》有效期内办理有关进出口货物通关手续。不能在有效期内办理，需要延期的，应当在《征免税证明》有效期内向海关提出延期申请。经海关审核同意，准予办理延长《征免税证明》有效期手续。
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