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	SUPPLEMENTARY NOTICE OF THE GENERAL ADMINISTRATION OF CUSTOMS ON THE EXAMINATION AND APPROVAL OF THE TAX EXEMPTION FOR THE ARTICLES EXCLUSIVELY USED BY DISABLED PERSONS

	(No.355 [2004] of the General Administration of Customs promulgated on October 15, 2004)


SUBJECT : ARTICLES EXCLUSIVELY USED BY DISABLED PERSONS; TAX EXEMPTION
ISSUING DEPARTMENT : GENERAL ADMINISTRATION OF CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA
ISSUE DATE : 10/15/2004
IMPLEMENT DATE : 10/15/2004
LENGTH : 366 words
TEXT :

In order to ensure that the preferential state policies concerning the import tax on the articles exclusively used by disabled persons be effectively enforced, the relevant issues are hereby further clarified as follows upon consultation with the Ministry of Public Affairs and the China Disabled Persons Federation:

I. The "importing entities" that import articles exclusively used by disabled persons in batches prescribed in Article 5 of the Attachment to the Notice of the General Administration of Customs on Implementing the Measures for the Implementation of the Interim Provisions on the Tax Exemption for the Articles Exclusively Used by Disabled Persons (No.544 [1997] of the General Administration of Customs) shall be respectively subject to the administration of the Ministry of Public Affairs and the China Disabled Persons Federation.

(1) The departments of public affairs shall examine and approve:

1. the institutions that directly engage in the rehabilitation and cure of disabled persons;
2. the production enterprises that specially make the articles for disabled persons; and
3. the trade companies that specially operate and sell the articles for disabled persons.

(2) The sector of the China Disabled Persons Federation shall examine and approve:

1. the disabled persons federations at all levels; and
2. the entities affiliated to the disabled persons federations at all levels.

II. In case the aforesaid entities import the commodities inscribed on the List of Articles Exclusively Used by Disabled Persons Themselves in large amounts, the customs shall go through the formalities on examining and approving the tax exemption upon the strength of the testimonial letters issued by the Ministry of Public Affairs (including the departments of public affairs of all provinces, autonomous regions and municipalities directly under the Central Government) or the China Disabled Persons Federation (including the disabled persons federations of all provinces, autonomous regions and municipalities directly under the Central Government).

III. An importing entity may entrust an import and export company for the import or may make the import by itself. In the case of import by itself, the said entity shall obtain an archival filing and registration form for foreign trade operators at the commerce department, and go through the registration formalities at the customs office pursuant to the provisions.