署税[1998]200号
颁布日期：19980413 　实施日期：19980413 　颁布单位：海关总署

ShuShui [1998] No.200

April 13, 1998

Guangdong Customs and all customs directly under the General Administration of Customs:

Pursuant to the Provisions of the General Administration of Customs on Tariff Rates Applicable to Overdue Tariff Payment and Reimbursement (ShuShuiZi [85] No.871), the applicable tariff rate for the transference and domestic sale during the supervision period of goods imported before 1994 with tariff reduction or exemption shall be decided based on the tariff regulations and tariff rate of the date of the original import declaration. Taking into consideration the actual conditions of the reform of our country's tariff system, especially the fundamental reform of China's tariff system in 1994, which resulted in the cancellation of the prevailing tariff categories and the lowering of the tariff level by a large margin, the General Administration of Customs decides to apply the tariff rate of January 1, 1994 to the payment of the overdue tariff for goods imported with tariff reduction or exemption before January 1, 1994 and transferred during the supervision period, because the application of the tariff category and tariff rate of the date of the original import declaration can no longer be justified by the prevailing tariff laws and regulations now. However, the same shall not, according to the document coded ShuShuiZi [85] No.871, be applied to overdue tariff paid before the receiving of this Circular, and therefore no adjustment shall follow. As for goods imported with tariff reduction or exemption after January 1, 1994, if there rise conditions for overdue tariff payment, the document coded ShuiShiZi [85] No.871 shall still be observed.

Please act upon accordingly.