| Announcement of the State Taxation Administration on Issuing the Measures for the Administration of Tax Refund (Exemption) at Ports of Departure (Revised on December 28, 2018) | | 国家税务总局关于发布《启运港退（免）税管理办法（2018年12月28日修订）》的公告 |
| (Announcement No. 66 [2018] of the State Taxation Administration) | | （国家税务总局公告2018年第66号） |
For the purpose of optimizing the administration of tax refund (exemption) at ports of departure, in accordance with the Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of Improving the Tax Refund Policies for Ports of Departure | | 为优化启运港退（免）税管理，根据《财政部 海关总署 税务总局关于完善启运港退税政策的通知》（财税〔2018〕5号），现将修订后的《启运港退（免）税管理办法（2018年12月28日修订）》予以发布，自2019年1月1日起施行。 |
| | 特此公告。 |
| State Taxation Administration | | 国家税务总局 |
| December 28, 2018 | | 2018年12月28日 |
| Measures for the Administration of Tax Refund (Exemption) at Ports of Departure | | 启运港退（免）税管理办法 |
| (Revised on December 28, 2018) | | （2018年12月28日修订） |
| Article 1 These Measures are developed in accordance with the relevant provisions of the Notice by the Ministry of Finance, the General Administration of Customs and the State Taxation Administration of Improving the Tax Refund Policies for Ports of Departure for the purpose of regulating the administration of tax refund (exemption) at ports of departure. | | 第一条 为规范启运港退（免）税管理，根据《财政部 海关总署 税务总局关于完善启运港退税政策的通知》的有关规定，制定本办法。 |
| Article 2 An export enterprise to which the policy of tax refund (exemption) at ports of departure applies shall meet all of the following conditions: | | 第二条 出口企业适用启运港退（免）税政策须同时满足以下条件： |
| (1) The export enterprise is classified into Category I or Category II in terms of the category in the categorized administration of enterprises eligible for export tax refund (exemption), and rated as the general credit enterprise or certified enterprise in customs credit rating (the information on the customs credit rating of the enterprise as found out by the State Taxation Administration shall prevail). | | （一）出口企业的出口退（免）税分类管理类别为一类或二类，并且在海关的信用等级为一般信用企业或认证企业（以税务总局清分的企业海关信用等级信息为准）； |
| (2) The export enterprise exports the goods to which the policy of tax refund (exemption) applies, and can obtain the electronic information of the customs declaration form for exported goods at the port of departure provided by the Customs. | | （二）出口企业出口适用退（免）税政策的货物，并且能够取得海关提供的启运港出口货物报关单电子信息； |
| (3) The customs clearance verification formalities have been handled for the exported goods within two months from the date of departure (i.e. the export date as indicated in the electronic information of the customs declaration form for exported goods at the port of departure, here and below), except as otherwise provided for in this Announcement. | | （三）除本公告另有规定外，出口货物自启运日（以启运港出口货物报关单电子信息上注明的出口日期为准，下同）起2个月内办理结关核销手续。 |
| Article 3 The date of application of the tax refund rate for exported goods to which the policy of tax refund (exemption) at ports of departure applies shall be the “export date” as indicated in the electronic information of the customs declaration form for exported goods at the port of departure. | | 第三条 适用启运港退（免）税政策的出口货物，其退税率执行时间以启运港出口货物报关单电子信息上注明的出口日期为准。 |
| Article 4 An export enterprise shall, within two months from the date of departure, apply to the tax authority in charge of export tax refund for export tax refund (exemption) at the port of departure based on the electronic information of the customs declaration form for exported goods at the port of departure and other relevant materials. | | 第四条 出口企业应自启运日起2个月内，凭启运港出口货物报关单电子信息及相关材料向主管出口退税的税务机关申报办理启运港退（免）税。 |
Where an export enterprise fails to undergo the customs clearance verification formalities or to declare the exported goods that are subject to tax refund (exemption) at ports of departure within two months from the date of departure, it shall declare for tax refund (exemption) based on the electronic information of the customs declaration form for exported goods for which normal clearance verification formalities have been handled and relevant materials in accordance with the provisions currently in force.
．．．．．． | | 出口企业自启运日起超过2个月未办理结关核销手续或未申报启运港退（免）税的出口货物，应使用正常结关核销的出口货物报关单电子信息及相关材料按照现行规定申报办理退（免）税。
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