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	NOTICE OF THE STATE ADMINISTRATION OF TAXATION REGARDING ADDING PORTS FOR EXPORT OF DUTY-FREE CIGARETTES

	(No. 585 [2002] of the State Administration of Taxation promulgated on July 4, 2002, which shall have been in force as of June 1, 2002)


SUBJECT : EXPORT; PORTS FOR EXPORT OF DUTY-FREE CIGARETTES
ISSUING DEPARTMENT : STATE ADMINISTRATION OF TAXATION
ISSUE DATE : 07/04/2002
IMPLEMENT DATE : 06/01/2002
LENGTH : 239 words
TEXT :

We have received the Letter of the People's Government of Amoy Municipality on Applying for Opening A Port in Amoy for Export of Duty-free Cigarettes (Letter No. 2 [2002] of the People's Government of Amoy Municipality) and the Request of Shanghai Municipal State Taxation Bureau for Instruction on Increasing the Customs Declaration Port in Shanghai for Export of Duty-free Cigarettes (No. 21 [2002] of Shanghai Municipal State Taxation Bureau) asking to increase parts of the export ports in Amoy and Shanghai as the ports for export of duty-free cigarettes. In order to further support the export of domestically made cigarettes, and meanwhile continue strengthening the administration of taxation on exported cigarettes, the State Administration of Taxation has, upon deliberation, decided to increase the outer-port customs (that is, the representative office in Shanghai Waigaoqiao Port) under Shanghai Customs and Haicang Representative Office under Amoy Customs as the ports for export of duty-free cigarettes; meanwhile, for the exported cigarettes, if the customs declaration form on the exported goods supplied to Shanghai Ocean Ship Chandler Company within the plan of duty-free exported cigarettes is affixed with a seal of "being inspected by Shanghai Customs", they are permitted to be exempted from duty and be written off after verification.

This Notice shall come into force on June 1, 2002 (the specific date of implementation shall be the date of departure indicated by Shanghai Customs on the customs declaration form on the exported goods).