Customs legislation promulgated to regulate customs clearance of such materials

4130 Advance payment of customs duties

In cases where provisions of other related laws and administrative regulations provide for refund of customs duties, the customs shall return the customs duties in line with the competent provisions.

Calculating formula of import duties is import duties customs value x import tariff rate

The exhibitors selected will be responsible for customs clearance of their exhibition material in accordance with German customs regulations.

In levying customs duties, late fees and others, the customs shall collect them in RMB.

Provisions on levy of customs duties shall be applicable to the administration of levying of import links duties levied by the customs on behalf of another.

Export duties are not included in the customs value.

In levying customs duties, late fees, and others, the customs shall print and issue a certificate of payment of duties and the pattern of the certificate will be specified by the Customs General Administration.

Customs duties on imported articles and import links taxes levied by the customs on the behalf of others are combined into import duties and will be levied by the customs in accordance with the law.

The determination of customs duties and other foreign trade revenue.

The Customs authorities shall grant clearance of goods on the strength of the inspection certificate.

He said that the one port and two immigration inspection customs clearance procedure were very convenient beyond imagination, and passing both customs within 10 minutes.

Import and export goods listed as follows are exempted from customs duties

A taxpayer may apply for return of customs duties within one year upon the payment of customs duties under any of the following circumstances, notify the customs in writing of its reasons, and provide the original certificate of duty payment and related materials

Precious stones and metals are subject to the same customs procedures as all goods in accordance with the customs clearance procedures established in the Central American Uniform Customs Code (CAUCA) and its regulation (RECAUCA).

Tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles.

Customs duties of import and export goods may be levied by means of ad valorem, specific duties, or otherwise specified by the State.

For goods incurring losses before being granted access by the customs, customs duties may be reduced on the goods on the basis of the damages recognized by the customs.

In one case mentioned, customs modernization helped to reduce clearance time from 18 days to less than one day.

Upon approval of the license issuing authority, the electronic data of the certificate would be transmitted to the Customs, and automatic comparison and intelligent examination of the Customs declaration data would be done in the Customs clearance process. All the examination results would be sent back to the enterprise through the single window , which can make the whole process of declaration, examination, customs clearance and feedback of supervision documents complete online.

The customs shall collect all the overdue duties from the taxpayers in accordance with the law.

For goods over which customs duties are exempted or reduced as specified by laws, the customs will grant duty exemptions or reduction in line with the regulations.

The Legislature may also issue bonds, levy customs duties (up to 6 per cent) and oversee executive departments.

In cases where import goods, entitled to duty exemption or reduction whose use is under the supervision of the customs, are transferred or used for other purposes for which customs duties shall be paid, the customs shall calculate the value of the imported goods according to the time of depreciation after importation, and levy import duties on them.

Importation of self use articles within the quantity specified by the Customs General Administration is exempted from import duties.

A recent study by a private organization indicates that 80 per cent of Customs taxes and duties remain uncollected.

It is reported that Shanghai Railway Immigration Inspection Department has constantly provided the innovative services, thus the speed of Customs clearance has been improved greatly.

Although the collection of revenues and duties remains an important function, Customs role with regard to protection of society, security and facilitation of legitimate trade is clearly recognized within the Customs community.

The Customs authorities shall grant clearance of export commodities on the basis of the certificates issued by the national inspection agency for import and export commodities.

End action based on customs, traditions or practices that are in conflict with the rights and duties stipulated in this Covenant.

The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.

In cases where the taxpayer requests to pay the duties in one go he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.

The EU needs some fiscal authority of its own if it is to make Europe s economic and monetary union work. It is already a profound peculiarity that customs duties in a customs union are still administered nationally.

For imported articles for which the State Council Tariffs Commission specifies that duties, subject to goods, are applied, customs duties shall be levied in line with the provisions of Chapters two to four of this set of regulations.

In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities of duty refund.

Customs and its staff shall implement the duty of collection of customs duties in line with their delegated power and legal procedures, protect the national interests, safeguard the lawful benefits of taxpayers, and accept supervision according to laws.

In cases where duties are to be paid under any of the following circumstances, the tariff rate applied on the day when the customs accepts declaration for handling of formalities related to the payment of duties shall be used

Taxpayers shall pay duties to the designated banks within 15 days starting from the day when the customs issues the letter of payment of duty.

In order to ensure that national papers are available at the Congress without failure, sufficient time for delivery and customs clearance should be allowed, especially when air freight is not used.

In response to this view, some experts argued that customs brokers play an important role in ensuring compliance with existing rules, especially when traders are not able to perform the customs clearance tasks themselves due to their limited experience and knowledge of national rules, laws and practices.

In cases where the taxpayers or guarantors fail to pay duties after three months upon the expiration of the duty payment period, the customs may, in line with the provisions of article 60 of the Customs Law, adopt compulsory measures.

Customs duties from the National Port Authority and Roberts Field International Airport constitute the most important sources of revenue for the National Transitional Government of Liberia.

Shopping and customs clearance, as well as tax refund for foreign tourists would expedited, and the requirement for voluntary tax declaration of imported goods shall be strictly implemented according to the law.

One study indicated that import delays are the result of pre arrival documentation (59 per cent), customs clearance (16 per cent), port operations (12 per cent) and inland transportation (13 per cent).