2006年羊毛、毛条进口关税配额管理实施细则
根据《农产品进口关税配额管理暂行办法》(商务部、国家发展和改革委员会令二00三年第4号),制定了《2006年羊毛、毛条进口关税配额管理实施细则》,现予以公告。 二00五年九月二十六日 2006年羊毛、毛条进口关税配额管理实施细则 第一条 根据《农产品进口关税配额管理暂行办法》(商务部、国家发展和改革委员会令二00三年第4号),为实施羊毛、毛条进口关税配额管理,特制定本细则。 第二条 2006年羊毛进口关税配额量为28.7万吨;毛条进口关税配额量为8万吨。 第三条 所有贸易方式进口的羊毛、毛条均纳入羊毛、毛条进口关税配额管理范围。 第四条 2006年对羊毛、毛条进口关税配额实行先来先领的分配方式。申请者凭羊毛、毛条进口合同或《加工贸易业务批准证》以及有关材料申请羊毛、毛条进口关税配额。商务部通过授权机构,按照先来先领的原则,为符合条件的申请者发放《农产品进口关税配额证》。当发放的数量累计达到2006年羊毛、毛条关税配额量,则停止接受申请者的申请。 第五条 申请条件 (一) 2006年1月1日前在工商管理部门登记注册的企业,并按规定通过工商部门年度审验; (二) 上一年度无海关、工商、税务、质检、外汇方面涉及羊毛、毛条进口的违规记录; (三) 没有违反商务部、国家发展改革委公布的《农产品进口关税配额管理暂行办法》及《2005年羊毛、毛条进口关税配额管理实施细则》的行为。 关联资料:部委规章共1部 第六条 配额申请者凭羊毛、毛条进口合同(加工贸易企业还需提供《加工贸易业务批准证》)向企业注册所在地商务部授权机构提交申请。申请者需填写《羊毛、毛条进口关税配额申请表》(见附件1),并提供上述有关材料。 第七条 配额申请者可到商务部授权机构领取或从商务部网站http://www.mofcom.gov.cn/下载(复印)《羊毛、毛条进口关税配额申请表》。 第八条 配额申请者在公历年度内可多次申请关税配额,但需遵守: (一) 2005年有羊毛、毛条进口实绩的申请者,2006年9月30日前累计申领进口配额数量(加工贸易进口除外,以下同)不超过2005年实际进口数量(按原发证机构收到的经海关签章的《农产品进口关税配额证》累计数量计)。其中2005年实际进口数量不足300吨的可按300吨申请。 (二) 2005年无羊毛、毛条进口实绩的申请者,2006年9月30日前累计申领数量不超过300吨。 第九条 9月30日后,获得配额的最终用户如完成第八条规定的进口数量(按原发证机构收到的经海关签章的《农产品进口关税配额证》累计数量计),可继续申领进口配额。 第十条 商务部授权机构在受理申请后,经审核符合第五条、第八条以及第九条规定的,应及时通过商务部计算机联网系统上网申报,同时将经审核并签名后的企业申请表传真至商务部。申请的先后排序以商务部管理网络终端显示为准。 第十一条 商务部在收到网上申请及书面传真后,于5个工作日内,将审批结果通知授权机构。 第十二条 商务部授权机构在收到批准通知后,按照商务部批准的数量于5个工作日内向最终用户发放《农产品进口关税配额证》。 第十三条 《农产品进口关税配额证》自签发之日起6个月内有效,但有效期不得超过2006年12月31日。用于加工贸易的《农产品进口关税配额证》有效期不得超过《加工贸易业务批准证》中出口制成品返销截止日期。 第十四条 对2006年12月31日前从始发港出运,需在次年到货的,最终用户需于12月31日前持装船单证到原发证机构申请延期,延期最迟不得超过2007年2月底。对于加工贸易,12月31日前未完成进口或未全部完成进口的,可凭原关税配额证对未进口部分换领下一年度《农产品进口关税配额证》,但新换领的配额证有效期不得超过原《加工贸易业务批准证》中出口制成品返销截止日期。 第十五条 加工贸易业务发生变更、展期,需凭《〈加工贸易业务批准证〉变更证明》及《农产品进口关税配额证》到原发证机构换领新的《农产品进口关税配额证》,有效期不得超过《〈加工贸易业务批准证〉变更证明》中变更、展期期限。 第十六条 最终用户未在配额证有效期内使用关税配额, 需将配额证原件交回原发证机构。商务部将配额证所列配额予以收回,将其计入羊毛、毛条关税配额余量。 第十七条 对伪造合同或材料骗取《农产品进口关税配额证》的,按《农产品进口关税配额管理暂行办法》的有关规定进行处罚。 第十八条 最终用户在进口货物办结海关手续后20个工作日内,将海关签章的《农产品进口关税配额证》第一联(收货人办理海关手续联)原件交原发证机构。 第十九条 本细则由商务部负责解释。 附件1:羊毛、毛条进口关税配额申请表 申请企业盖章 : 企业名称: 申请品种:□羊毛 □毛条 贸易方式: □一般贸易 □加工贸易 本次申请数量(吨): 当年已申领到一般贸易(加工贸易)关税配额累计数量(吨): 申请企业种类: □上年有进口实绩 □上年无进口实绩 注册地址: 工商注册号: 联系电话: 企业性质: □国有□股份制□民营□外商投资 企业类型: □生产企业□贸易企业 企业羊毛制品生产能力 产品名称: 2004年企业羊毛制品销售额(万元): 2004年产量: 2005年进口羊毛、毛条需求量(吨): 以下由有一般贸易进口实绩的企业填写(不包括代理进口) 2004年一般贸易配额 申领到数量(吨): 2005 年一般贸易配额 已申领到数量(吨): 实际进口量(吨): 已进口量(吨): 以下由有加工贸易进口实绩的企业填写 2004年加工贸易配额 申领到数量(吨): 2005年加工贸易配额 已申领到数量(吨):: 实际进口量(吨): 已进口量(吨): 以下由申请加工贸易进口配额的企业填写 加工企业名称: 加工贸易类别: □来料 □进料 《加工贸易业务批准证》号: 出口制成品返销截止日期: 进口合同 进口商: 进口商海关编码: 合同号: 商品名称: 商品编码: 合同数量(吨): 签约日期: 报关口岸: 装船期: 原产地: 贸易国(地区): 合同单价: 合同总值: 总值折美元: 是否同意对外提供本企业基本信息和配额申领数量 □ 是 □ 否 授权机构审核意见: 填制说明:1、一般贸易、加工贸易分别填写申请。2、实际进口量:指当年关税配额进口报关单按期交到授权机构累计进口数量(当年12月31日前装船离港,于次年2月底前进口报关计入当年实际进口量)。3、已申领到数量:指当年从授权机构申领到进口关税配额数量累计。 附件2:2006年羊毛、毛条进口税目、税率表序号 商品类别 税则号列 货 品 名 称 税率(%) 最惠国 普通 配额内 1 羊毛 51011100 未梳的含脂剪羊毛 38 50 1 51011900 未梳的其他含脂羊毛 38 50 1 51012100 未梳的脱脂剪羊毛(未碳化) 38 50 1 51012900 未梳的其他脱脂羊毛(未碳化) 38 50 1 51013000 未梳碳化羊毛 38 50 1 51031010 羊毛落毛 38 50 1 2 毛条 51051000 粗梳羊毛 38 50 3 51052100 精梳羊毛片毛 38 50 3 51052900 羊毛条及其他精梳羊毛 38 50 3 Announcement No.65, 2005 of the Ministry of Commerce of the People'sRepublic of China, Releasing the Detailed Administrative Rules for Implementation of Tariff-rate Quotas on Import of Wool and Wool Tops in 2006 Detailed Rules for Implementing the management of Import Tariff Quota of Wool and Woolen Sliver were drawn up in accordance with Temporary Measures on Management of Import Tariff Quota of Agricultural Products (Decree No. 4 2003 of Ministry of Commerce and National Development and Reform Commission), and are hereby published. Ministry of Commerce September 26, 2005 Detailed Rules for Implementing the management of Import Tariff Quota of Wool and Woolen Sliver Article 1 These detailed rules are drawn up for the purposes of implementing the management of import tariff quota of wool and woolen sliver in accordance with Temporary Measures on Management of Import Tariff Quota of Agricultural Products (Decree No. 4 2003 of Ministry of Commerce and National Development and Reform Commission ). Article 2 The quantity of import tariff quota of wool in 2006 is 287 thousand Ton, and woolen sliver is 80 thousand Ton. Article 3 All wool and woolen sliver imported by trade are brought into management of import tariff quota of wool and woolen sliver. Article 4 In 2006, import tariff quota is distributed in the form of "First come, first obtain". The applicants apply for import tariff quota of wool and woolen sliver by import contract of wool and woolen sliver or Approval Certificate of Processing Trade Business and related materials. Ministry of Commerce issues Certificate of Import Tariff Quota of Agricultural Products to the qualified applicants according to the principle of "First come, first obtain" through authorized organs. The application is not accepted when the distributed accumulative total quantity comes to the quantity of tariff quota of wool and woolen in 2006. Article 5 Application requirements 1. The enterprises that have registered in industrial and commercial administrations before January 1, 2006 and passed the annual examination made by industrial and commercial administrations in accordance with rules; 2. No activities breaking the rules in import of wool and woolen sliver in customs, industry and commerce, taxation, quality examination and foreign exchange; 3. No activities that violate Temporary Measures on Management of Import Tariff Quota of Agricultural Products and Detailed Rules for Implementing the Management of Import Tariff Quota of Wool and Woolen Sliver in 2005 published by Ministry of Commerce and National Development and Reform Commission. Article 6 Quota applicants submit their applications to the organs authorized by Ministry of Commerce in the area the enterprises are located by import contract of wool and woolen sliver (Processing trade enterprises should also provide Approval Certificate of Processing Trade Business. The applicants should fill in Application Form for Import Tariff Quota of Wool and Woolen Sliver (see Appendix 1) and provide above materials. Article 7 Quota applicants may obtain the Application Form for Import Tariff Quota of Wool and Woolen Sliver from the organs authorized by Ministry of Commerce or download (copy) it from the network of Ministry of Commerce: http://www.mofcom.gov.cn. Article 8 Quota applicants may apply for tariff quota more times in Gregorian calendar year, but must abide by: 1. The accumulative total quantity of import tariff quota applied before September 30, 2006 by the applicants who had real import achievements in 2005 (except for processing trade, the same below) does not exceed actual import quantity in 2005(according to the accumulative quantity in License for Import Tariff Quota of Agricultural Products received by original license issuing organ and signed by the customs. 300 ton may be applied for if the actual import quantity in 2005 is less than 300 ton. 2. The accumulative quantity applied before September 30,2006 by the applicants who had no real import achievements in 2005 does not exceed 300 ton. Article 9 If the final consumers that obtained quota finish the import quantity stipulated in Article 8 (It is calculated according to the accumulative quantity in License for Import Tariff Quota of Agricultural Products received by original license issuing organs and signed by the customs) after September 30, they may apply for import quota continuously. Article 10 The organs authorized by Ministry of Commerce should apply for the quota through computer internet system of Ministry of Commerce after verification and confirming that the applications meet with the requirements of Article 5, 8 and 9, and fax the verified and signed enterprises' application form to Ministry of Commerce. The subsequence shown in management network terminal of Ministry of Commerce is taken as the criterion. Article 11 Ministry of Commerce informs the authorized organs the approval result within 5 working days at the receipt of the application through inter-net and the faxed paper. Article 12 The organs authorized by Ministry of Commerce issue License for Import Tariff Quota of Agricultural Products to final consumers according to the quantity approved by Ministry of Commerce at the receipt of approval notice. Article 13 License for Import Tariff Quota of Agricultural Products is valid within 6 months as of the issuing day, but the period of validity must not exceed December 31, 2006. The period of validity of License for Import Tariff Quota of Agricultural Products must not exceed the closing date of reselling export completed products in Approval Certificate of Processing Trade Business. Article 14 If the products that are shipped from starting port before December 31, 2006 and arrive in the next year, the final consumers should apply for extension to original license issuing organs before December 31. The extension must not exceed the end of February, 2007. To the processing trade, if the import has not been finished or has not been wholly finished before December 31, the License for Import Tariff Quota of Agricultural Products for next year may be obtained for the part that has not been imported by original tariff quota license, but the newly obtained quota license must not exceed the closing date of reselling export completed products in the original Approval Certificate of Processing Trade Business. Article 15 If there is any change or extension in processing trade business, a new License for Import Tariff Quota of Agricultural Products should be obtained in original license issuing organs by Changing Certificate of Approval Certificate of Processing Trade Business and License for Import Tariff Quota of Agricultural Products. The period of validity must not exceed the changed or extended deadline in Changing Certificate of Approval Certificate of Procession Trade Business. Article 16 If final consumers do not use tariff quota within the period of validity of quota license, the original quota license should be returned to original license issuing organs. Ministry of Commerce should recall the quota listed in the license and bring it into tariff quota allowance of wool and woolen sliver. Article 17 Whoever obtains License for Import Tariff Quota of Agricultural Products by cheating with forged contract or materials will be punished in accordance with the provisions of Temporary Measures on Management of Import Tariff Quota of Agricultural Products. Article 18 Final consumers should send the first receipt (the document used by the consignees to go through the customs) of License for Import Tariff Quota of Agricultural Products signed by the customs to original license issuing organs within 20 working days after going through custom formalities. Article 19 The interpretation of these detailed rules is vested in Ministry of Commerce |