| Notice of the Department of Duty Collection of the General Administration of Customs on Clarifying the Matters concerning the Tonnage Dues on Vessels Sailing on the Direct Shipping Lines between the Chinese Mainland and Hong Kong or Macao or between the Chinese Mainland and Taiwan | | 海关总署关税征管司关于明确内地与港澳、大陆与台湾直航航线船舶吨税有关事项的通知 |
| (Letter No. 129 [2016] of the Department of Duty Collection of the General Administration of Customs on December 14, 2016) | | （2016年12月14日 税管函[2016]129号） |
| Guangdong Branch of the General Administration of Customs (“GACC”); and all customs offices directly under the GACC: | | 广东分署，各直属海关： |
In the letters recently received from certain customs offices directly under the GACC, during the implementation of the Notice of the General Administration of Customs on the Special Tonnage Due Policy for Vessels Sailing on the Direct Shipping Lines between the Chinese Mainland and Hong Kong or Macao or between the Chinese Mainland and Taiwan (No. 516 [2011], GACC), they found it difficult to determine the qualification of vessels sailing on the direct shipping lines between the Chinese mainland and Hong Kong or Macao or the Chinese mainland and Taiwan for “provision of exclusive services” or “direct shipping.” After consultation with the Ministry of Transport, relevant matters are hereby clarified as follows:
．．．．．． | | 近日，接部分直属海关来函，反映在执行《海关总署关于对从事内地与港澳、大陆与台湾直航航线船舶实施专项吨税政策的通知》(署税发[2011]516号)时，难以认定专营内地与港澳直航航线、大陆与台湾直航航线船舶“专营”“直航”资质。经商交通运输部，现就有关事宜明确如下：
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