Laws of the People's Republic of China

Circular of the Ministry of Commerce, National Development and Reform Commission, General Administration of Customs and State Administration of Foreign Exchange concerning the Pilot Work of Formal Import after Formal Export of Refined Oil in the Form of Processing Trade

Shang Ji Dian Han [2004] No. 6 April 21, 2004

The commissions (departments and bureaus) or commerce departments (bureaus) of foreign trade and economic cooperation of all provinces, autonomous regions, municipalities directly under the Central Government, and of cities specifically designated in the state plan, the foreign trade and economic cooperation bureaus of Harbin, Changchun, Shenyang, Nanjing, Guangzhou, Chengdu, Xi'an and Wuhan, Shenzhen Economic and Trade Bureau, the Commerce Bureau of Xinjiang Construction Corps, the development and reform commissions (planning commissions, or economy and trade commissions) of all provinces, autonomous regions, municipalities directly under the Central Government, cities specifically designated in the state plan, and of deputy provincial cities, Guangdong Branch of the General Administration of Customs, Tianjin and Shanghai special commissioner's offices of the General Administration of Customs, all customs offices directly under the General Administration of Customs, foreign exchange branches and departments of the State Administration of Foreign Exchange in all provinces, autonomous regions, and municipalities directly under the Central Government, branches of the State Administration of Foreign Exchange in Shenzhen, Dalian, Qingdao, Xiamen and Ningbo,

Upon discussion of the related departments, it is decided to implement the pilot work relevant to the formal import after formal export of the refined oil of some crude oil processing trade enterprises in order to cooperate with the state to carry out macro control on the import of refined oil, better fulfilling China's commitments to the WTO, meet the control requirements of the customs offices at the same time, and make sure the smooth processing trade of some large oil processing enterprises. Hereby the following items are notified:

1.

The refined oil produced by a pilot enterprise with imported crude oil in the form of processing trade shall be exported after processing in principle. In case the sale of the said refined oil needs to move to the domestic market, upon the strength of the certification of automatic import license and the Customs Clearance Form on Entry of Goods, the domestic enterprise shall first carry out the formalities for the formal import customs declaration and for paying the duties in the competent customs office for the crude oil processing trade enterprise according to the related provisions on the general trade, the customs office shall set up the price of the refined oil and levy the duties in accordance with the general trade. Upon the strength of export declaration form, the crude oil processing trade enterprise shall carry out the formal export formalities, import contract of the domestic enterprise buyer and other documents. The commodity name, code and quality specified in the formal export customs declaration form shall be consistent with those indicated in the formal import customs declaration form. The code of customs control form shall be filled out in accordance with "0642 (formal import after formal export of refined oil in the form of processing trade". Upon the strength of the export customs declaration form and other documents, the customs office shall carry out the formalities for the verification and write-off of the processing trade brochure for the enterprise.

2.

In accordance with the related provisions on deep-processing-based carry-forward, the foreign exchange administrative departments and banks shall go through the formalities for the collection, payment, verification and write-off of foreign exchange in import and export.

3.

Diesel oil (commodity code: 27101921), aviation coal oil (commodity code: 27101911) as well as naphtha (commodity code: 27101120) are covered in the scope of pilot refined oil products.

4.

The pilot enterprises include Zhenhai Oil Refining and Chemical Company, Guangzhou branch, Maoming branch and Gaoqiao branch under China Petroleum and Chemical Corporation, as well as Dalian West Pacific Petrochemical Co., Ltd. under China National Petroleum Corporation.