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NOTICE OF THE MINISTRY OF FINANCE ON THE IMPORT TAXATION POLICIES CONCERNING FRONTIER TRADE (MAINLY COPPER) |
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(No. 175 [2003] of the Ministry of Finance promulgated on July 22, 2003) |
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SUBJECT : IMPORT; TARIFF; COPPER |
ISSUING DEPARTMENT : MINISTRY OF FINANCE OF THE PEOPLE'S REPUBLIC OF CHINA |
ISSUE DATE : 07/22/2003 |
IMPLEMENT DATE : 06/01/2003 |
LENGTH : 211 words |
TEXT : |
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Upon the approval of the State Council, we hereby clarify the relevant issues concerning the implementation of the Notice of the Ministry of Finance on Adjusting the Import Taxation Policies concerning Frontier Trade of Some Commodities (No. 100 [2003] of the Ministry of Finance) as follows:
The provinces (autonomous regions) of frontier trade shall, aiming at the overall situation of the State, implement the adjusted uniform policies on frontier trade. In consideration of the smooth transition of the policies and the actual situation of the enterprises in the frontier areas, the original import taxation policies on frontier trade shall still be applied to the 7 HS numbers of commodities including copper materials and copper mattes (see the attached table) for which the enterprises of the provinces (autonomous regions) of frontier trade have concluded contracts with the foreign parties, and whose letters of credit have been obtained or the effective documents have been issued to prove the prepayment before June 1, 2003, and which were imported before December 31, 2003.
Attachment: HS Numbers of Copper Materials and Copper Mattes
ATTACHMENT:
HS NUMBERS OF COPPER MATERIALS AND COPPER MATTES
Name of Product: Copper Materials HS Number: 74031100, 74031300, 74031900, 74071000, 74081100, 74081900
Name of Product: Copper Mattes HS Number: 74011000
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