【文章內(nèi)容簡介】
rt Commodities and Supplementing the Commodities Catalogue Prohibited form Processing Trade on September 15, 2021 so as to guide the transformation and upgrading of processing trade in China。 on November 3, 2021, the Ministry of Commerce, the General Administration of Customs and the State Environmental Protection Administration jointly published the [2021] 82nd Announcement to get mercial products the tax refund for which were cancelled and certain modities processed at a low level that will result in a serious pollution and consume a large amount of resources and energy enlisted in the Catalogue of Prohibited Commodities in Processing Trade. In the Catalogue of Prohibited Commodities in Processing Trade issued this time, priority has been given to modities the tax refund for which were cancelled, which include 804 modities belonging to various (tendigit) tax item numbers and account for percent of the total number of tax item numbers for export and import products. The import of 77 modities is prohibited, and such modities are mainly those the import of which is prohibited in international pacts or that will produce serious pollutions when being processed, including tiger bones, ores, ore residuals, and fiber waste。 the export of 503 modities were prohibited, and such a group is mainly made up of primary raw materials for deep processing like planks, sulfur, soil, and stone materials, and metal raw materials, but enterprises importing such modities as raw materials for their processing trade will continue to enjoy the bonded treatment。 both the export and import of 224 modities were prohibited, and such modities are mainly modities processed at a low level, resulting in serious pollutions and consuming a large amount of resources and energy, like coal, pitch, flammable gases and pesticides. Personnel in charge from the Department of Mechanic, Electronic and HiTech Industry believed that the new Catalogue of Prohibited Commodities in Processing Trade mainly involved highly resourceconsuming chemical and smelting products with serious pollutions。 and the gross processing trade will not be greatly affected as the processing trade of mechanic and electronic products account for 75 percent of the gross for China at present. Materials and parts imported in bond must be reexported after processing, and enterprises may not sell their bonded materials and parts or finished products in China. If such goods have to be sold on the domestic market for special reasons, approval must be obtained from the merce authorities in charge of processing trade at provincial level as well as Customs. Business enterprises and processing enterprises must promptly pay the tariffs and VAT exempted on the imported materials and parts if these goods are sold domestically, whether the import settlement is in renminbi or in foreign currency. For modities subject to import restriction or import licensing, enterprises should apply for approval in arrears from the authorities concerned and obtain the necessary import approval documents or import licence. The merce authorities in charge of processing trade at provincial level will verify the enterprise39。s application and import licence issued by the relevant import administration an and issue a Domestic Sale Approval Certificate for Bonded Materials and Parts for Processing Trade (. Domestic Sale Approval Certificate), specifying the corresponding import licence name and number in th