Maple Review
Wiki
Wiki
Dictionary
Idiom
Character search
Word Link Tree
Chinese Expert
Knowledge Tree
Chinese English
English Chinese
Language Converter
Time Channel
Dynasty
Country
Today in History
Read
Poems
Novel
History
Wiki
Prose
Tourism
Drama
Search
User
Password
Sign in
Register
English
简体
繁體
pīnyīn
My
Picture
My Map
Collections
I remember
Poems
Novel
History
Wiki
Prose
Tourism
Drama
Maple Review
Feedback
About us
Contextual Help
Help
Finance
>
Imports & exports renovate cargo Customs collection plan
对进口修理货物复运出境的,海关径予放行。对出口修理货物复运进境的,海关在审核原《中华人民共和国出口货物报关单》、商检证明或双方签字的协议后,按以下情况办理:
1、对属于保修期内免费修理的,免税放行。
2、对属于保修期外的,不论是否对外付款,均以修理费和料件费之和作为完税价格照章征税。
3、进出境修理货物应在6个月内复运出进境,复运出进境后,货主凭海关退交的报关单向原进出境地海关办理退还保证金和销案手续。