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NOTICE OF THE GENERAL ADMINISTRATION OF CUSTOMS CONCERNING THE TAXATION ON ENDANGERED WILD FAUNA AND FLORA AND THEIR PRODUCTS RETURNED BY FOREIGN GOVERNMENTS (REGIONS) AND CHINA'S SPECIAL ADMINISTRATIVE REGIONS |
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(No. 37 [2003] of the General Administration of Customs promulgated on February 12, 2003 and implemented as of January 1, 2002) |
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SUBJECT : ENDANGERED WILD FAUNA AND FLORA AND THEIR PRODUCTS RETURNED |
ISSUING DEPARTMENT : GENERAL ADMINISTRATION OF CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA |
ISSUE DATE : 02/12/2003 |
IMPLEMENT DATE : 01/01/2002 |
LENGTH : 209 words |
TEXT : |
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In accordance with the "Notice of the Ministry of Finance Concerning the Taxation on Endangered Wild Fauna and Flora and Their Products Returned by Foreign Governments (Regions) as well as Hong Kong and Macao Special Administrative Regions" (No. 8 [2003] of the Ministry of Finance), and upon approval of the State Council, since January 1, 2002, endangered species of wild fauna and flora and their products which are returned by foreign governments (regions) as well as the governments of Hong Kong and Macao Special Administrative Regions and are accepted by the State Office for Import and Export of Endangered Species, shall be exempted from any import customs duty and import-link-value-added tax.
The scope of exemption covers the endangered species of wild fauna and flora and their products listed in the appendix to the "Convention on International Trade in Endangered Species of Wild Fauna and Flora". The customs office at the place of entry shall, according to the provision of the "Proof on Return of Endangered Wild Fauna and Flora and Their Products" (see Annex) issued by the State Office for Import and Export of Endangered Species, exempt the import customs duty and import-link value-added tax.
Appendix: "Proof on Return of Endangered Wild Fauna and Flora and Their Products" (Omitted)
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