海关总署关于外商投资企业合并与分立所涉及海关管理的有关事项的公告 Announcement of the General Administration on Relevant Issues Concerning the Merger and Division of Enterprises with Foreign Investment and Related Customs Administration Issues
颁布日期：20000110 实施日期：20000110 颁布单位：海关总署
January 10, 2000
Pursuant to the Provisions on the Merger and Division of Enterprises with Foreign Investment (WaiJingMaoFaFa  No.395) promulgated as of September 23, 1999 by the Ministry of Foreign Trade and Economic Cooperation and the State Administration for Industry and Commerce, relevant issues concerning customs administration are announced as follows:
I. The enterprise established through merger or division, whether as a continuation of the original enterprise or as an independently registered one, shall update its customs registration information accordingly, or re-register at the customs with the approval document from relevant government agencies.
II. For specific goods imported with duty exemption by the enterprise with foreign investment before the merger or division, and unsettled bonded imports, the enterprise established through merger or division, whether as a continuation of the original enterprise(s) or as an independently registered one, shall bear all legal obligations concerning customs supervision and regulations.
III. It shall be decided by the customs through examination according to relevant prevailing regulations whether an enterprise established after the merger or division shall continue to enjoy the preferential treatment of tax reduction or exemption. If the customs decides upon a termination of such preferential treatments, the enterprise shall pay the overdue tariff and import duties for goods imported previously with duty reduction or exemption. For specific goods imported with duty reduction or exemption whose ownership has been transferred to the enterprise with foreign investment that shall continue to enjoy such preferential treatment, the supervision period shall be calculated as of the date of the import.
IV. It shall be decided by the relevant customs bureau through examination according to relevant prevailing regulations whether an enterprise with foreign investment established through merger or division shall continue to have the operation right of bonded business. For unsettled bonded goods imported before the merger or division, the relevant enterprise with foreign investment shall proceed with re-export formalities, or pay the overdue import duties and import tax with valid approval documents or licenses.
上一篇： 财政部、国家税务总局关于外商投资企业和外国企业购买国产设备投资抵免企业所得税有关问题的通知 Circular of the Ministry of Finance and the State Administration of Taxation Concerning the Issue of Tax Credit for Business Income Tax for Homemade Equipment Purchased by Enterprises with Foreign Investment and Foreign Enterprises