General Administration of Customs, Issues Relevant to Levy and Collection of Export Customs Duties on Exported Taxable Commodities of Processing Trade Notice

海关总署关于对加工贸易项下出口应税商品征收出口关税有关问题的公告

May 02, 2003 | BY

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Issued: April 4 2003Effective: May 1 2003Main contents: The Notice stipulates that no export customs duty will be levied on exported taxable commodities…

Clp Reference: 5920/03.04.04 Promulgated: 2003-04-04 Effective: 2003-05-01

Issued: April 4 2003
Effective: May 1 2003

Main contents: The Notice stipulates that no export customs duty will be levied on exported taxable commodities of processing trade if such products or end-products used materials and parts that are all imported. If only some materials or parts used are imported, export customs duties will be levied according to the ratio prescribed by customs in the Notice.

clp reference:5920/03.04.04promulgated:2003-04-04effective:2003-05-01

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