State Administration of Taxation, Official Reply to Tax Treatment Measures for Withdrawal of Materials from Bonded Warehouses and Export Regulatory Warehouses

国家税务总局关于从保税仓库和出口监管仓库提取的料件有关税收处理办法的批复

November 30, 2005 | BY

clpstaff &clp articles

Issued: December 7 2005Main contents: The Official Reply gives consent to the issue of tax exemption certificates for import of materials for processing…

Clp Reference: 3200/05.12.07 Promulgated: 2005-12-07

Issued: December 7 2005

Main contents: The Official Reply gives consent to the issue of tax exemption certificates for import of materials for processing trade to enterprises that purchase materials from overseas foreign investors, withdraw such materials from customs bonded warehouses and apply for the customs handbook of imported materials for processing; but tax exemption certificates for import of materials for processing trade shall not be issued to enterprises withdrawing materials from customs export regulatory warehouses.

clp reference:3200/05.12.07
promulgated:2005-12-07

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