CustomsDuty(CD)4

文章作者 100test 发表时间 2007:02:05 18:02:11
来源 100Test.Com百考试题网



5 GOODS TEMPORARILY IMPORTED AND USED in CHINA
With the deposit to the customs, the following goods can be temporarily imported and used in China. The goods should be exported within 6 months from the importation and the deposits can be refunded accordingly.
(1) the goods used in the exhibition, trade fair, conference or similar activities. (2) goods used in cultural, sports, performance and competition:
(3) equipment used in news reporting, movie, television. etc..
(4) equipment used in science research, teaching, medical activities.
(5) vehicle used in above (l)to (4).
(6) samples.
(7) equipment used in repairing, testing. etc..
(8) packing materials:
(9) other non-commercial purpose goods.
Machinery, engineering vehicle, equipment and tools, can be temporarily duty free imported and used in China for 6 months. After that, it should be taxed from the 7th month since the. importation as follows:
Monthly duty payable = Original dutiable value * tariff rate * 1/48

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