General Administration Of Customs: Adjusting The Time Limit For Internal Processing And Declaration Of Tax In Processing Trade

Announcement on adjusting the time limit for internal processing and declaration of tax payment in processing trade

(General Administration of Customs Announcement No. Seventy-eighth 2020)

In order to implement the decision and plan of the CPC Central Committee and the State Council on coordinating the prevention and control of new crown pneumonia and economic and social development, we should do a good job of "six stability" and implement the "six guarantees" task, and support the processing trade enterprises to open up the domestic market.

First, the processing trade enterprises with special supervision outside the customs area that meet the requirements for the domestic declaration and tax payment procedures on a monthly basis shall, without exceeding the expiration date of the validity period of the handbook or the closing date of account cancellation, be able to complete the declaration and payment procedures within 15 days after the end of the quarter.

Two, the processing trade enterprises in the special supervision area of Customs shall adopt the "distribution and collection" method to handle the formalities of the entry area into the People's Republic of China customs territory (outside the special customs supervision area), and, without exceeding the closing date of the account cancellation date, the tax declaration procedures can be completed at the latest within 15 days after the end of the quarter, or declare and pay taxes according to the existing regulations.

Three, quarterly declaration and tax payment shall not be conducted over the years. Enterprises shall declare in April 15th, July 15th, October 15th and December 31st.

This announcement shall be implemented from the date of promulgation.

Notice hereby.

Customs head office

July 1, 2020