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	NOTICE OF THE CUSTOMS TARIFF COMMISSION OF THE STATE COUNCIL ON ISSUES CONCERNING THE POWER TO INTERPRET THE REGULATION OF THE PEOPLE'S REPUBLIC OF CHINA ON IMPORT AND EXPORT DUTIES

	(No.10 [2004] of the Customs Tariff Commission of the State Council, July 5, 2004)


SUBJECT : POWER OF INTERPRETATION; IMPORT AND EXPORT DUTIES
ISSUING DEPARTMENT : THE STATE COUNCIL OF THE PEOPLE'S REPUBLIC OF CHINA
ISSUE DATE : 07/05/2004
IMPLEMENT DATE : 07/05/2004
LENGTH : 369 words
TEXT :

The request of the Customs Tariff Commission of the State Council (hereinafter referred to the CTCSC) on the power to interpret the Customs Import and Export Tariff of the People's Republic of China in the Regulation of the People's Republic of China on Import and Export Duties has been approved by the State Council, and we hereby make the following notice on the relevant issues according to the letter of reply of the Office of the State Council:

I. The interpretation on the following matters in the Customs Import and Export Tariff of the People's Republic of China shall be implemented by the CTCSC after being reported to and approved by the State Council:

1.Matters need to be interpreted in the annual plan for the implementation of customs duties concerning the adjustment of tax items, tax numbers and tax rate;

2. The conversion text of the tax items in the tariff of our country when the World Customs Organization made correcting on the Harmonized Commodity Description and Coding System;

3. Matters concerning the classification of tariff and application of tariff rate, which have close relation with national security, foreign affairs and the implementation of major industry policies of the state; and

4. Other matters that shall be subject to the approval of the State Council upon the deliberation of the CTCSC.

II. The CTCSC shall be responsible for the interpretation of matters apart from those in the aforesaid Article I of the Import and Export Tariff of the People's Republic of China and the interpretation on the Table of Import Tariff Rate of the People's Republic of China on Goods Entering into the Territory; for law enforcement issues occurred in the customs work, the General Administration of Customs shall make special work explanation.

III. When the CTCSC makes interpretations on the relevant matters in the aforesaid Article II, the relevant members of the CTCSC shall strengthen negotiation with each other; in case any other member of the CTCSC has different opinions on the special work interpretation made by the General Administration of Customs, the General Administration of Customs shall make negotiation with other members and submit to the CTCSC or the State Council to make explanations, if necessary.