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Ⅲ. The Applicable Time of Exchange Rate


2007-10-09

. The Applicable Time of Exchange Rate

The Customs shall levy customs duty in RMB unless otherwise provided for in the regulations of the General Administration of Customs. The purchase price of imports and exports, rental, repair fee, material expense priced in foreign currency shall be converted into RMB for the calculation of duty at the average price of Schedule of Exchange Rates of RMB against Foreign Currencies released by National Foreign Currency Administration on the day of issuance of duty memorandum. However, if the exchange rate is adjusted, it is liable to lead to some taxpaying disputes on the matter of: what time of exchange rate to use in conversion into RMB for some goods with different import and export time and duty-levying time. With a view to using the unified exchange rate, the General Administration of Customs has made the rules as follows:

() Under any of the following circumstances, the duty is allowed to be computed and levied after conversion into RMB in line with the exchange rate at the time of import and export

1. The violation cases, which the customs has filed for investigation before the adjustment of exchange rate, confirmed neccesary to pay up the duty after the adjustment of exchange rate;

2. The temporarily-imported goods before the adjustment of exchange rate, transferred to formally-imported goods after the adjustment of exchange rate with the guaranty money handed in (compute the duty with the exchange rate on the day of issuance of duty memorandum by the customs for the case failing to hand in guaranty money)

3. The overlanded import goods before the adjustment of exchange rate, confirmed neccesary to pay up the duty after the adjustment of exchange rate;

4. The imported and exported goods approved of the deterred payment of duty by the customs before the adjustment of exchange rate, pursued to pay duty after the adjustment of exchange rate;

5. The imported and exported goods before the adjustment of exchange rate, have to pay the make-up of duty after the adjustment of exchange rate due to the change of tax classification, the inspection of duty-paid value or other reasons about the customs work.

() The duty shall be computed by the exchange rate on the day of issuance of duty memorandum by the customs on the goods other than mentioned above

 


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