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海关总署于2003年12月5日以海关总署令第105号发布的《中华人民共和国海关对保税仓库及所存货物的管理规定》(以下简称《管理规定》)已于2004年2月1日起施行。为保证《管理规定》顺利实施,现就执行中的有关问题公告如下:一、《管理规定》第二十三条规定保税仓储货物出库的免税范围不包括用于国际航行船
The “Administrative Provisions of the Customs of the People’s Republic of China on Bonded Warehouses and Goods Stored” (hereinafter referred to as “Management Regulations”) issued by the General Administration of Customs on December 5, 2003 in the Order of the General Administration of Customs No. 105 was already in February 1, 2004. It will be implemented from day to day. In order to ensure the smooth implementation of the “Management Regulations,” the relevant issues under implementation are hereby announced as follows: 1. Article 23 of the “Administrative Regulations” stipulates that the scope of tax exemption for bonded warehousing goods is not included in international sailing ships.