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海关总署:为支持农业生产,经国务院批准,对国家计划内安排进口的农药及农药原药免征进口环节增值税,现对2001年度执行上述免税政策的有关问题通知如下:一、享受2001年度免税政策的进口农药(我国禁止和严格限制使用的农药品种除外,详见附件一)和农药成药、原药品种详见附件二、附件三。二、进口单位需同时凭国家经贸委授权机构签发的《重要工业品进口计划证明》及对外贸易经济合作部授权机构签发的《进口许可证》到海关办理进口免税手续,海关在核准两证所注
General Administration of Customs: In order to support agricultural production, upon approval of the State Council, the importation of pesticides and original pesticides within the national plan is exempted from import value-added tax. The relevant issues regarding the implementation of the aforementioned tax exemption for 2001 are as follows: 1. Enjoy 2001 The annual tax exemption policy for imported pesticides (except those forbidden and severely restricted in China, see Attachment I for details), and for pesticides and original medicines, please refer to Annex II and Annex III for details. 2. The importing entity shall apply for the import tax exemption procedures at the Customs with the Import Proof of Important Industrial Products issued by the authorized agency of the State Economic and Trade Commission and the Import License issued by the authorized agency of the Ministry of Foreign Trade and Economic Cooperation. The Customs shall approve the two certificates. Note