Announcement of the General Administration of Customs [2017] No.58 - Announcement on Promoting the Paperless Applications for Tax Reduction and Exemption and Abolishing the Record-filing of Tax Reduction and Exemption
Announcement of the General Administration of Customs [2017] No.58 - Announcement on Promoting the Paperless Applications for Tax Reduction and Exemption and Abolishing the Record-filing of Tax Reduction and Exemption
Announcement of the General Administration of Customs [2017] No.58 - Announcement on Promoting the Paperless Applications for Tax Reduction and Exemption and Abolishing the Record-filing of Tax Reduction and Exemption
Announcement of the General Administration of Customs [2017] No.58
December 10, 2017
To deepen the reform of customs clearance integration nationwide and further enhance the efficiency of customs clearance, the General Administration of Customs has decided to promote paperless applications for tax reduction and exemption among nationwide customs offices and abolish the record-filing of tax reduction and exemption, as of December 15, 2017. Relevant matters are hereby notified as follows.
I. A tax reduction or exemption applicant or its agent (hereinafter referred to as the "applicant") may submit the application form for this purpose together with the electronic data about the accompanying documents through the tax reduction or exemption declaration system for QP pre-entry clients of China electronic ports (hereinafter referred to as the "QP System"), instead of submitting any written materials, unless otherwise stipulated by the General Administration of Customs.
1. The applicant shall provide any paper documents requested by the customs if they are needed for Customs' review.
2. Format criteria for the electronic scanning or converted copies of the accompanying documents shall be based on relevant provisions in the Announcement of the General Administration of Customs [2014] No.69.
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