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	SUPPLEMENTARY NOTICE CONCERNING THE POLICY OF NOT TAXING THE SELF-FISHED-SELF USED AQUATIC PRODUCTS IN PELAGIC FISHERY

	(No. 151 [2003] of the General Administration of Customs, Ministry of Finance, Ministry of Agriculture promulgated on May 21, 2003)


SUBJECT : TAX EXEMPTION; SELF-FISHED-SELF USED AQUATIC PRODUCTS IN PELAGIC FISHERY
ISSUING DEPARTMENT : THE GENERAL ADMINISTRATION OF CUSTOMS, MINISTRY OF FINANCE, MINISTRY OF AGRICULTURE OF THE PEOPLE'S REPUBLIC OF CHINA
ISSUE DATE : 05/21/2003
IMPLEMENT DATE : 05/21/2003
LENGTH : 343 words
TEXT :

Since the implementation of the Interim Measures for the Administration of Not Taxing the Self-Fished Aquatic Products Brought Back by Pelagic Fishery Enterprises distributed by the General Administration of Customs and the Ministry of Agriculture in 2000, the administration and taxation of the self-fished aquatic products brought back by the pelagic fishery enterprises have been gradually brought under regulation. Based on the problems reported by the pelagic fishery enterprises and the investigation and research jointly done by the Ministry of Finance, the Ministry of Agriculture and the General Administration of Customs, a supplementary notice is hereby made as follows:

I. In order to promote the development of the ocean fishing industry of our country and increase the supply of aquatic products, considering the practical situation that most of the ocean fishing enterprises are small in scale, financially difficult, and of insufficient capability in transportation, the ocean fishing enterprises may, apart from directly bringing back the self-fished aquatic products by fishing boats and subsidiary transportation vessels, send the products back to China by the professional shipping companies, and even send the top-grade and live aquatic products by the planes of airliner companies.

II. Where an ocean fishing enterprises have its self-fished aquatic products carried back to China by the transportation vessels or airplanes of professional companies, it shall go through the procedures of carriage from the departing port to the destination port, shall try its best to decrease the number of transshipment in the course of transportation, and cannot change the goods and packages. As a part of the procedures of exemption from taxes, it shall provide a photocopy of the "through bill of lading" for the transportation of the self-fished aquatic product to the customs office where it is located.

III. After the present Notice is distributed, the Official Reply of the General Office of the General Administration of Customs to the Request of Jiangmen Customs Office for Instructions Regarding the Taxation of Self-Fished Aquatic Products Imported by Ocean Fishing Enterprises (No. 19 [2003] of the General Administration of Customs) shall be terminated.