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《海关总署关于优惠贸易协定项下转运进口货物(未再加工证明)的规定的公告》(2003年第78号,以下简称第78号公告)发布之后,各优惠贸易协定项下经第三方转运进口货物已陆续凭《未再加工证明》通关并享受关税优惠。《曼谷协定》项下经由香港转运进口的货物,由于第78号公告没有明确,中国检验(香港)有限公司无法对此类转运进口货物签发《未再加工证明》,因此未能享受优惠协定税率。
After the issuance of the “Announcement of the General Administration of Customs on Transfer of Imported Goods under the Preferential Trade Agreement (No Reprocessing Certificate)” (No. 78 of 2003, hereinafter referred to as No. 78 Announcement), the third party under the preferential trade agreement Transshipment of imported goods has been carried out on a continuous basis with “no reprocessing certificate” and enjoy tariff preferences. Under the “Bangkok Agreement”, goods imported via Hong Kong were not cleared because of Circular No.78. China National Inspection (Hong Kong) Co., Ltd. was unable to issue “No Reprocessing Certificate” for such imported goods, and therefore could not enjoy the preferential agreement rate. .