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| Notice of the General Administration of Customs on the Scope of Application of the Preferential Tonnage Dues Rates to Vessels of Certain Countries | | 海关总署关于部分国家船舶吨税优惠税率适用范围的通知 |
(No. 427 [2012] of the General Administration of Customs) | |
（署税发〔2012〕427号） |
Guangdong Branch of the General Administration of Customs; Special Commissioner's Offices of the General Administration of Customs in Tianjin and Shanghai; and all customs offices and academies directly under the General Administration of Customs: | |
广东分署，天津、上海特派办，各直属海关、院校： |
Since the implementation of the revised Interim Regulation of the People's Republic of China on Tonnage Dues, certain customs houses reported that the application of tax rates to vessels registered in the dependencies of certain countries was not clear. Upon consultation with the Ministry of Transport, the scope of application of the preferential tonnage dues rates to vessels of certain countries is clarified as follows: | |
修订后的《中华人民共和国船舶吨税暂行条例》实施以来，部分海关反映在部分国家附属地注册登记的船舶税率适用不明。经商交通运输部，现就部分国家缴纳船舶吨税所适用优惠税率的范围明确如下： |
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I. In accordance with the Agreement on Marine Transport between the People's Republic of China and the United Kingdom of Great Britain and Northern Ireland, preferential tax rates shall be applicable to vessels of the nationality of the United Kingdom of Great Britain and Northern Ireland and the six territories under the jurisdiction of the United Kingdom: the Bailiwick of Jersey, Bermuda, the Bailiwick of Guernsey, the Cayman Islands, the Isle of Man, and the Gibraltar.
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