| Notice of the Department of Duty Collection of the General Administration of Customs on Issues concerning the Promotion of Paperless Application for Tax Reduction or Exemption and Cancellation of Recordation of Tax Reduction and Exemption | | 海关总署关税征管司关于推广减免税申请无纸化及取消减免税备案有关问题的通知 |
| (Letter No. 170 [2017] of the Department of Duty Collection of the General Administration of Customs on December 12, 2017) | | （2017年12月12日 税管函[2017]170号） |
| Guangdong Branch of the General Administration of Customs; and all customs offices directly under the General Administration of Customs: | | 广东分署，各直属海关： |
| For the purposes of further advancing the reform of customs clearance integration across the country and further improving the customs clearance efficiency, the General Administration of Customs (“GAC”) has decided to promote paperless application for tax reduction or exemption at the customs offices across the country and concurrently cancel the recordation of tax reduction and exemption as of December 15, 2017. You are hereby notified of the relevant matters as follows: | | 为深入推进全国海关通关一体化改革，进一步提高通关效率，海关总署决定，自2017年12月15日起，在全国海关推广减免税申请无纸化，同时取消减免税备案。现将有关事项通知如下： |
| I. Paperless Application for Tax Reduction or Exemption | | 一、减免税申请无纸化 |
| Except as specifically prescribed by the GAC, an applicant for tax reduction or exemption or its agent (hereinafter referred to as “applicant”) may independently choose “paperless declaration” or “paper declaration” to file an application for tax reduction or exemption. Where “paperless declaration” is adopted, the applicant shall upload the electronic application form for tax reduction or exemption or the supporting documents; and where “paper declaration” is adopted, the provisions currently in force shall still apply. | | 除总署有明确规定外，减免税申请人或者其代理人(简称“申请人”)可自主选择“无纸申报”或者“有纸申报”方式向海关提交减免税申请。选择“无纸申报”方式的，申请人应将填报的减免税申请表及随附单证电子数据上传；选择“有纸申报”方式的，仍按现行规定办理。 |
| (1) Under the premise of satisfying the requirements of the customs for the confirmation of tax reduction or exemption, an applicant may simplify the supporting documents uploaded: | | (一)在符合海关对减免税确认要求的前提下，申请人可简化上传的随附单证： |
| (a) Where the supporting documents involve the applicant's eligibility status or tax-exempt quota (quantity) and import commercial invoice, among others, the documents shall be uploaded in full text. | | 1．随附单证中涉及申请人主体资格、免税额度(数量)以及进口商业发票等，全文上传。 |
| (b) Where an import contract has multiple pages, the pages containing the basic information on agents, designation, specification, model, technical parameters, unit price, total price, and manufacturing country of the imported goods, list of commodities, transportation method and payment conditions, price composition clauses and signatures of both parties, among others, shall be uploaded. | | 2．进口合同页数较多的，含有买卖双方及进口代理人的基本信息，进口货物的名称、规格型号、技术参数、单价及总价、生产国别，商品清单，运输方式及付款条件，价格组成条款，双方签字等内容的页面应当上传。 |
| Where an import contract has an electronic text, the contract in the format of PDF may be uploaded, and the first page and all signature pages of the paper contract shall concurrently be uploaded. | | 进口合同有电子文本的，可上传合同的PDF格式文件，同时上传纸质合同的第一页和所有签章页。 |
| Where an import contract is in a foreign language, a Chinese translation of the key terms of the contract to which the signature and seal of the applicant is affixed shall be uploaded concurrently. | | 进口合同为外文的，应同时上传合同关键条款翻译成中文的、加盖申请人签章的译文。 |
| ．．．．．． | | ．．．．．． |
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