Chinanews.com, September 16th, on the 16th, the General Administration of Customs issued the first batch of policy interpretations on the first exclusion of the postponement list of goods levied by the United States and Canada.
On September 11, 2019, the Tariff Commission of the State Council (hereinafter referred to as the Tax Commission) issued the Announcement of the Tariff Commission of the State Council on the First Exclusion List of the First Batch of Tariffs on the United States and Canada (Tax Commission Announcement [2019] No. 6 ), announced the first exclusion list for the first batch of goods imposing tariffs on the United States and Canada. For the goods in the exclusion list, from September 17, 2019 to September 16, 2020 (one year), I will no longer be implemented as an anti-US The tariff imposed by 301 measure.
The first batch of goods on the first exclusion list for tariffs imposed on the United States and Canada (implemented in two lists) involved agriculture and animal husbandry production, petrochemicals, raw materials, medical equipment and other fields.
Regarding the extension of exclusion: On September 14, 2020, the Tax Commission re-issued the "Announcement of the Tariff Commission of the State Council on the List of the First Exclusion Extension for Tariffs on the United States and Canada" (Tax Commission Announcement [2020] No. 8). The first batch of listed products will be excluded for the first time, and the exclusion period stipulated in the Tax Commission Announcement [2019] No. 6 will be extended by one year, that is, from September 17, 2020 to September 16, 2021, no additional levy will continue for 2018 Since July 6, 2008, I have imposed additional tariffs on all batches of countermeasures against US 301 measures.
(See the attached table for the detailed list of excluded products and the number of declared products.)
Image source: General Administration of Customs website
Regarding whether to apply for an exclusion number: When importing the first batch of products on the first exclusion list for tariffs imposed on the United States and Canada separately, companies can directly declare imports to the customs according to the attached product numbers to enjoy the exclusion policy. The Announcement on the Exclusion of Market Purchasing of Commodities Subject to Tariffs in the United States and Canada” (Tax Commission Announcement [2020] No. 2) requires the application for exclusion number.
What is the difference between the exclusion of market-based purchases from tariffs imposed on the United States and Canada and the first and second exclusions that have been implemented successively?
The General Administration of Customs explained that the first batch (50 billion) and the second batch (60 billion) of exclusion were carried out in accordance with the relevant provisions of the "Trial Measures for the Exclusion of Commodities from Tariffs on the United States and Canada" (Tax Committee [2019] No. 2). Within the relevant exclusion period, all the products imported by companies that are included in the exclusion list can no longer be levied on the US "301" measures counter-tariff, and the additional tax can be refunded if the conditions are met.
For market-based exclusions, companies need to submit an exclusion application to the Taxation Commission in accordance with the "Announcement of the State Council Tariff Commission on Carrying out Market-based Purchasing of Commodities Subject to Tariffs" (Tax Commission Announcement [2020] No. 2). After approval, within one year from the date of approval, the import of goods within the approved amount will no longer be subject to US 301 countermeasures; the excess will not be excluded, and the additional tariffs must be levied on their own. Duties and taxes are not refundable. At the same time, enterprises should go through relevant import procedures in accordance with the "Announcement of the General Administration of Customs on Excluding Customs Clearance Items for Market-based Purchases of Commodities Imposing Tariffs on the United States and Canada" (General Administration Announcement [2020] No. 36).