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Article 1. The present provisions are formulated in accordance with the spirit of the instruction of the State Council on adjusting the preferential policies on imported goods for exploitation of petroleum and natural gas in certain areas on the sea and on land during the tenth five-year plan, and the spirit of the State Council for China United Coal-Bed Gas Co., Ltd. to implement the policies on imported goods needed in projects of coal-bed gas survey and development by referring to the policies of the state on import duties on exploitation of petroleum and natural gas. Article 2. For the projects of coal-bed gas survey and development operation undertaken inside the territory of China by China United Coal-Bed Gas Co., Ltd. and its cooperators as the project entities, the imported equipment, apparatus, parts and accessories, special instruments (see the attachment for the list of specific goods) directly used for survey and development operation, which can not be made in China or the functions of those which are made in China cannot meet the requirements, shall, in accordance with the present provisions, be exempted from the import duty and the value-added tax in the import link. Any imported commodities whose duties may not be reduced or exempted according to the provisions of the State Council, shall not be included in the above said scope of tax exemption. Article 3. The cooperators of China United Coal-Bed Gas Co., Ltd. in Article 2 of the present provisions shall refer to the domestic or foreign enterprises or institutions which are approved by the relevant competent department to cooperate with China United Coal-Bed Gas Co., Ltd. for surveying and developing coal-bed gas. Article 4. China United Coal-Bed Gas Co., Ltd. as a project competent entity shall collect the projects of coal-bed gas survey and development in certain regions and in zones for cooperation foreign parties every year, and then report to the Ministry of Finance, which shall then examine such projects and cognize the qualified ones by consulting the relevant departments. Article 5. The list in the attachment includes the tariff nomenclature heading numbers and commodity names, mainly emphasizing the consistency of the commodity names with their actual uses. The list (catalogue) shall be adjusted once every year in principle. If, when the customs is examining this category of imported commodities which are exempted form duties, a commodity name or the tariff nomenclature category is inconsistent with that in the present provisions, the commodity name enumerated in the present provisions shall prevail. Article 6. The equipment, apparatus, parts and accessories, special instruments, which are not listed in the attachment but are indeed necessary to be imported for the coal-bed gas survey and development in China shall be examined and determined by the General Administration of Customs jointly with the Ministry of Finance and the State Taxation Administration. Article 7. For the imported goods exempted from duties under Articles 2 and 4 of the present provisions, China United Coal-Bed Gas Co., Ltd. shall uniformly draw up the annual plan or the list, which shall be submitted to the Ministry of Finance, the State Taxation Administration and the General Administration of Customs for record. The entity that imports goods shall submit the list of imported goods cognized by China United Coal-Bed Gas Co., Ltd. with its company seal to the customs directly under the General Administration of Customs at the locality of the relevant project to go through the formalities of duty exemption directly. The General Administration of Customs shall formulate the specific examination procedures and supervision measures separately. Article 8. The goods within the scope of the catalogue in the present provisions, which are temporarily imported by a project entity, shall be exempted from duties. The customs shall, at the time of import, handle the formalities by regarding goods such as temporarily imported goods. If, after the expiry of the time limit stipulated by the customs for temporary import, such goods still need to be used, the period may be approved by the customs to be extended, and the said goods are permitted to be exempted form duties in accordance with the present provisions within the time limit (including the extended period) for temporary import. Article 9. Where the imported goods are leased, they may be exempted from duties in accordance with the present provisions if falling in the scope of the list. Where the goods out of the list of import are leased, duties shall be levied in accordance with the relevant rules and provisions. Article 10. The imported goods used for coal-bed gas survey and development that are exempted from duties, shall not be mortgaged, pledged, transferred, diverted for other use or otherwise disposed of. Whoever violates this provision shall be punished in accordance with the relevant laws and regulations of the state, and China United Coal-Bed Gas Co., Ltd. as the project competent entity, shall bear the joint liabilities. Article 11. The time for the implementation of the present provisions shall be from January 1, 2001 to December 31, 2005. Article 12. The responsibility to interpret the present provisions shall remain with the Ministry of Finance jointly with the State Taxation Administration and the General Administration of Customs. Attachment: List of Imported Duty-Exemption Goods for Surveying and Developing Coal-Bed Gas (Omitted) |
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