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Notice of the Department of Duty Collection of the General Administration of Customs on the Import Value-added Tax Online Verification [Effective]
海关总署关税司关于规范进口增值税联网核查工作的通知 [现行有效]
【法宝引证码】

Notice of the Department of Duty Collection of the General Administration of Customs on the Import Value-added Tax Online Verification 

海关总署关税司关于规范进口增值税联网核查工作的通知

(Letter No. 71 [2017] of the Department of Duty Collection of the General Administration of Customs on July 12, 2017) (2017年7月12日 税管函[2017]71号)

The 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:
Recently, the State Administration of Taxation issued a notice to announce the launch and operation the tax terminal of the “import value-added tax online verification system”. Upon deliberation, the import value-added tax online verification shall, in accordance with the provisions of the Operating Rules of the Customs for the Online Verification of Special Customs Bills of Payment for Import Value-added Tax (No. 186 [2016], GACC), be conducted by the Customs in the “import value-added tax online verification system” as of today, and shall no longer be handled according to the requirements of the Letter of the Department of Duty Collection of the General Administration of Customs on Issues concerning the Import Value-added Tax Online Verification (Letter No. 132 [2016], Department of Duty Collection of the GACC). The paper verification letters received from tax authorities before the issuance of this Notice shall still be governed by the grandfather clause.
......
 近日,税务总局通报“进口增值税联网核查系统”税务端已经于近期上线运行。经研究,从即日起海关进口增值税联网核查工作按照《海关进口增值税专用缴款书联网核查工作操作规程》(署税发[2016]186号)的规定在“进口增值税联网核查系统”中操作,不再按照《关税征管司关于进口增值税联网核查工作有关问题的函》(税管函[2016]132号)的要求办理。本通知下发前收到的税务部门纸质核查函件,仍按老办法办理。
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