《国际物流英语》-第7章

Itisinthenatureofinternationaltradepracticethatinmanycasesitisnotknownatthetimeofimportationhowimportedgoodswillfinallybedisposedof.Thismeansthattheimportersareobligedtostorethegoodsformoreorlesslongperiod.Itis,therefore,intheimporters’interesttoplacethesegoodsunderacustomsprocedurewhichobviatestheneedtopayimporttaxesanddutiesordelaythepaymentoftaxesandduties.Recognizingtheneedoftheimporters,theCustomsDepartmenthasprovidedinitsnationallegislationsforcustomswarehousingproceduresallowingtheimporterstostorethegoodsformoreorlesslongperiodwithoutpaymentoftaxesanddutiesuntilthegoodsareactuallytakenfordomesticconsumption.Underabondedwarehousescheme,theimportedgoodsstoredinabondedwarehouseforthepurposeofre-exportationshallbeexemptedfrompaymentofimport/exporttaxesandduties,regardlessofbeingexportedinthesamenatureasimportedorinthenatureofhavingbeenproduced,mixedorassembledasothergoods.PartⅠBondedWarehousesunderCustomsAct(Ⅰ)下一页返回1.BondedWarehouseofManufacturingTypeAdvantagesBusinessoperatorsinterestedinestablishingabondedwarehouseofmanufacturingtypeshallbeexemptedfromthepaymentofimporttaxesanddutiesprovidedthegoodsimportedandstoredinsuchbondedwarehouseareusedintheprocessofproducing,mixingorassemblingandthenexported,regardlessofbeingexportedinthesamenatureasimportedorinthenatureofhavingbeenproduced,mixed,assembledasothergoodsortransferredtootherbondedwarehouses.However,theimportedgoodsshallbesubjectedtotaxesanddutiesiftheyareremovedfromthebondedwarehouseofmanufacturingtypefordomesticconsumption.Incasewheretheimportedgoodsstoredinthebondedwarehousehasnotbeenused,itisnecessaryfortheimporterstoestablishthatthegoodsareexportedwithinatwo-yearperiodaftertheimportation,regardlessofbeingstoredinthesamenatureasimportedorinthenatureofhavingbeenproduced,mixed,orassembledasothergoods.PartⅠBondedWarehousesunderCustomsAct(Ⅰ)上一页下一页返回CriteriaandConditionsBusinessoperatorsinterestedinestablishingthebondedwarehouseofmanufacturingtypemustoperateafirmbusinesswithmajorobjectiveofmanufacturingforexportandapaid-upregistercapitalofnotlessthan10millionyuan.Inaddition,theymusthavehighcontentoflabororapplyinghighmanufacturingtechnology.Thelocationofthebondedwarehouses,accountingsystem,andotherconditions(ifany)mustalsobecompliedwithcustomsrequirements.ThelicenseeofthebondedwarehouseshallgivesecuritybybondtotheCustomsDepartmentanddepositabankguaranteecovering10percentofthetaxesanddutieschargedontheremainingrawmaterialsduringeachaccountingperiod,butnotexceeding10millionyuan.Itisalsorequiredthatthelicenseepaytheannuallicensefeeattherateofeither10,000yuanor4,000yuan,dependingonthezoneoftheestablishedbondedwarehouse.PartⅠBondedWarehousesunderCustomsAct(Ⅰ)上一页下一页返回2.BondedWarehouseforVesselRepairorConstructionAdvantagesBusinessoperatorsgrantedtoestablishabondedwarehouseforvesselrepairorconstructionshallbeallowedtoimport,freeoftaxesandduties,materials,partsandaccessoriesforrepairingorconstructingpartofvesselsorvesselsof15grosstonnagesormore,regardlessofbeingtheChineseorforeignvessels.Thematerials,partsandaccessoriescanbestoredinthebondedwarehouseofthistypeforathree-yearperiodaftertheimportation.CriteriaandConditionsBusinessoperatorsinterestedinestablishingthebondedwarehouseforvesselsrepairorconstructionmustbeajuristicpersoncertifiedbytheMaritimePromotionCommissiontorepairorconstructpartofvesselsorvesselsofasizeof60grosstonnagesormore.ThelicenseeofthebondedwarehouseshallgivesecuritybybondtotheCustomsDepartmentanddepositabankguaranteecovering10percentofthetaxesanddutieschargedontheremainingrawmaterialsduringeachaccountingperiod,butnotexceeding10millionyuan.PartⅠBondedWarehousesunderCustomsAct(Ⅰ)上一页下一页返回Itisalsorequiredthatthelicenseepaytheannuallicensefeeattherateofeither10,000yuanor4,000yuandependingonthezoneoftheestablishedbondedwarehouse.3.BondedWarehouseofGeneralTypeAdvantagesThebondedwarehouseofgeneraltypeisapublicbondedwarehouseprovidingstorageservicesforimportedgoods,packingorre-packinggoods,loadinggoods,distributinggoodsorotheractivitiesthatcustomsconsidersitappropriatetosupportproduction,industrialactivitiesandinternationaltradeforaone-yearperiodaftertheimportation.Thegoodsstoredinthebondedwarehouseofgeneraltypeshallbeexemptedfromimportedtaxesanddutiesuponexportation,transferringtootherbondedwarehouses,orsoldtoimportersunderadrawbackschemeofthesectionortothoseentitledfortaxanddutyexemptionunderCustomsTariffDecreeorotherrelevantlaws.Theimportedgoodsofeachshipmentmaybepartiallyremovedfromthebondedwarehousefordomesticconsumptionprovidedtaxesanddutiesapplicableonthegoodsremovedfromthewarehousearepaid.PartⅠBondedWarehousesunderCustomsAct(Ⅰ)上一页下一页返回TheapplicabletaxesanddutiesshallbecalculatedbasedonthenatureandvalueofgoodsatthetimeofimportationbutclassifiedinaccordancetotheCustomsTariffDecreeatthetimeofremovingthegoodsfromthebondedwarehouse.CriteriaandConditionsBusinessoperatorsinterestedinestablishingthebondedwarehouseofgeneraltypemustbeastateenterpriseorgovernmentagencyofjuristicpersonstatusorajuristicpersonwithapaid-upregistercapitalofnotlessthan60millionyuan.Theapplicantisalsorequiredtoprovidesuitablelocationofwhichthetotalareanotlessthan100,000squaresmetersandaminimum1,000-squaremeterwarehousefortheestablishmentofthebondedwarehouseofgeneraltype.ThelicenseeofthebondedwarehouseshallgivesecuritybybondtotheCustomsDepartmentanddepositafive-millionyuanbankguarantee.Itisalsorequiredthatthelicenseepaytheannuallicensefeeattherateofeither10,000yuanor4,000yuandependingonthezoneoftheestablishedbondedwarehouse.PartⅠBondedWarehousesunderCustomsAct(Ⅰ)上一页下一页返回4.BondedWarehouseofGeneralTypeforGoodsDemonstrationorExhibitionAdvantagesThebondedwarehouseofgeneraltypeforgoodsdemonstrationorexhibitiontypeisapublicbondedwarehousewherethegoodsimportedfromabroadcanbestoredforthepurposeofdemonstrationorexhibition,freeoftaxesandduties,providedtheyaresoldforexportationduringtheexhibition.Thegoodsimportedformanufacturing,mixing,assemblingorpackinginthecountrywhichisentitledfortaxanddutyexemptionundertheprovisionsofcustomsandotherrelatedlawsmayberemovedtothebondedwarehouseofgeneraltypeforgoodsdemonstrationorexhibitionandsoldforexportation.Thegoodsstoredinthebondedwarehouseofgeneraltypeforgoodsdemonstrationorexhibitionmaybesoldfordomesticconsumption,providedtaxesanddutiesapplicableonthegoodsarepaid.Goodsimportedfordemonstrationorexhibitionisallowedtobestoredinthebondedwarehouseaslongastheexhibitionperiodandrequiredtoberemovedfromthebondedwarehousewithin60daysfromtheendoftheexhibition.PartⅠBondedWarehousesunderCustomsAct(Ⅰ)上一页下一页返回CriteriaandConditionsBusinessoperatorsinterestedinestablishingthebondedwarehouseofgeneraltypeforgoodsdemonstrationorexhibitionmustbeastateenterpriseorajuristicpersonwithapaid-upregistercapitalofnotlessthan40millionyuan.Theapplicantisalsorequiredtoprovidesuitablelocationfortheestablishmentofthebondedwarehouse.ThelicenseeofthebondedwarehouseshallgivesecuritybybondtotheCustomsDepartmentanddepositafive-millionyuanbankguarantee.Itisalsorequiredthatthelicenseepaytheannuallicensefeeattherateofeither10,000yuanor4,000yuandependingonthezoneoftheestablishedbondedwarehouse.PartⅠBondedWarehousesunderCustomsAct(Ⅰ)上一页返回5.BondedWarehouseofGeneralTypeforOilStorageAdvantagesThebondedwarehouseofgeneraltypeforoilstorageisapublicbondedwarehouseforthepurposeofstoringpetroleumoilimportedfordomesticconsumptionorre-exportation,freeoftaxesanddutiesprovidedtheyaresoldforexportation.Thepetroleumoilstoredinthebondedwarehouseofgeneraltypeforoilstoragesoldfordomesticconsumptionissubjectedtotaxesanddutiesatthetimeofremovingfromthewarehouse.TheimportersentitledforstoringoilsinthebondedwarehousemustbeanoiltraderunderSection7oftheFuelOilTradeActB.E.2543andtheoilsmustmeetthequalityrequirementsoftheMinistryofCommerce,exceptingtheimportedoilforexportation.Theperiodofstorageshallnotexceed6monthsfromimportation.CriteriaandConditionsBusinessoperatorsinterestedinestablishingthebondedwarehouseofgeneraltypeforoilstoragemustbeajuristicpersonwithapaid-upregistercapitalofnotlessthan60millionyuan.TheconstructionofstoragetanksmustmeetthestandardsandcertifiedbythePublicWorksDepartment.PartⅡBondedWarehousesunderCustomsAct(Ⅱ)下一页返回Theapplicantmustbeabletoprovideadatacontrolsystemoftheinput-outputofoilsthatisinterfacedwiththedatacontrolsystemsofrelevantgovernmentagencies.ThelicenseeofthebondedwarehouseshallgivesecuritybybondtotheCustomsDepartmentanddepositabankguaranteecovering25percentoftheapplicabletaxesandduties.Itisalsorequiredthatthelicenseepaytheannuallicensefeeattherateofeither10,000yuanor4,000yuandependingonthezoneoftheestablishedbondedwarehouse.6.BondedWarehouseofDutyFreeShopTypeAdvantagesThebondedwarehouseofdutyfreeshoptypewasdesignedtopromotetourismofChinabyallowingtourists/travelerstobuymerchandisedisplayedindutyfreeshopsfreeofimport/exporttaxesandduties.Thegoodsimportedfromabroadorthoseentitledfortaxanddutyrefunduponexportationcanbestoredinthistypeofbondedwarehouseforoneyear.Localgoodsarealsoallowedtoberemovedtothebondedwarehousefordisplayandsale.Thebondedwarehouseofdutyfreeshoptypeincludesacentralbondedwarehouseandabondedwarehouseforsale.PartⅡBondedWarehousesunderCustomsAct(Ⅱ)上一页下一页返回6.1CentralBondedWarehouseCriteriaandConditionsThecentralbondedwarehouseofdutyfreeshoptypeisapublicbondedwarehouseprovidingstorageservicesforimportedgoodstobeexhibitedandsoldinthebondedwarehouseforsale.Businessoperatorsinterestedinestablishingthecentralbondedwarehouseofdutyfreeshoptypemustbeajuristicpersonwithapaid-upregistercapitalofnotlessthan40millionyuanor20millionyuan,dependingonthesizeoftheestablishedbondedwarehouse.Theapplicantmustbeabletoprovidestorageareas,efficientinternalcontrolsysteme.g.managementsystem,accountingsystem,adatacommunicationsystemandotherrequirementsasrequiredbycustoms.ThelicenseeofthebondedwarehouseshallgivesecuritybybondtotheCustomsDepartmentanddepositabankguaranteecovering50percentoftheapplicabletaxesanddutieschargedontheremaininginventoryduringeachaccountingperiod.Itisalsorequiredthatthelicenseepaytheannuallicensefeeattherateofeither10,000yuanor4,000yuandependingonthezoneoftheestablishedbondedwarehouse.PartⅡBondedWarehousesunderCustomsAct(Ⅱ)上一页下一页返回6.2BondedWarehouseforSaleCriteriaandConditionsThebondedwarehouseforsaleisapublicbondedwarehouseofdutyfreeshoptypeestablishedatinternationalairportsorintownstodisplayandsellthegoodsforthepurposeofexportation.Businessoperatorsinterestedinestablishingthebondedwarehouseforsaleofdutyfreeshoptypemustbeajuristicpersonwithapaid-upregistercapitalofnotlessthan2millionyuanor1millionyuan,dependingonthesizeofthebondedwarehouse.Theapplicantmustbeabletoprovidedisplayandsaleareas,managementsystem,pick-uppointsasrequiredbycustoms,andacash-registermachineasrequiredbytheRevenueDepartment.ThelicenseeofthebondedwarehouseshallgivesecuritybybondtotheCustomsDepartmentanddepositabankguaranteecovering50percentoftheapplicabletaxesanddutieschargedontheremaininginventoryduringeachaccountingperiod.Itisalsorequiredthatthelicenseepaytheannuallicensefeeattherateofeither10,000yuanor4,000yuandependingonthezoneoftheestablishedbondedwarehouse.PartⅡBondedWarehousesunderCustomsAct(Ⅱ)上一页下一页返回7.BondedWarehouseZoneforFreeTradeAdvantagesBusinessoperatorsgrantedtoestablishthebondedwarehousezoneforfreetrade(azonelicensee)includingthoseusingthebondedwarehouseundertheagreementwiththezonelicensee(azoneuser)shallbeentitledforimport/exporttaxanddutyfreeallowanceforgoodsremovedfromthebondedwarehouseforexportation,regardlessofbeingexportedinthesamenatureasimportedorinthenatureofhavingbeenproduced,mixed,orassembledasothergoods.ThezonelicenseeandthezoneuserareallowedtoplacesecuritybybondtotheCustomsDepartmentwithoutdepositingabankguarantee.Inaddition,theymaystoretheimportedgoodsorcarryoutimport/exportrelatedbusinessaslistedbelow:●Distributionofgoods;●Tradeandmanufacturing;●Packingorre-packing;●Loading/unloadingofgoods;PartⅡBondedWarehousesunderCustomsAct(Ⅱ)上一页下一页返回●Exhibitionorfair;●Repairingandengineeringwork;and●Researchanddevelopment.Theimportedgoodscanbestoredinthebondedwarehouseofthistypeforatwo-yearperiodaftertheimportation.CriteriaandConditions7.1EstablishmentofaBondedWarehouseZoneforFreeTradeBusinessoperatorsinterestedinestablishingthebondedwarehousezoneforfreetrademustbegrantedauthorityfromtheMinisterofIndustrytoestablishanindustrialactivityzoneorfromtheIndustrialEstateAuthorityofChinatooperateageneralindustrialzone.Thefreezoneareashallbeapieceofcontinuouslandofasizeofnotlessthan200Mu.Theapplicantmustbeabletoprovideappropriatelocation,accountingsystem,andcommunicationandexaminationequipmentasrequiredbycustoms.PartⅡBondedWarehousesunderCustomsAct(Ⅱ)上一页下一页返回7.2EstablishmentofaBondedWarehouseinBondedWarehouseZoneforFreeTradeBusinessoperatorsgrantedauthoritytoestablishthebondedwarehouseinthebondedwarehousezoneforfreetradeisknownasazoneuserorapartyusingazoneunderagreementwiththezonelicenseesoroperators.AnapplicantforagrantofauthoritytobeazoneusermustbeajuristicpersonwithanapprovalfromafreezonelicenseeandtheCustomsDepartmenttooperateFreeZoneactivities.Zoneactivitiesoperatedinthebondedwarehouseforfreetradeincludeindustrialactivitiesorinternationaltradee.g.manufacturing,tradeandgoodsdistribution,warehouse,packingorre-packing,loading,demonstrationandexhibition,maintenanceandengineering,andresearchanddevelopmentfortheoperatorswithinthezone.EachzoneuserisrequiredtogivesecuritybybondtotheCustomsDepartmentinaccordancewiththeformprescribedbytheCustomsDepartmentwithin30daysfromthedateofgrantedauthority.Thesecurityisplacedtoensurethezoneuser’scompliancetocustoms-relatedlawsandregulationsandtoguaranteehis/herresponsibilityforanypotentialdamagethatmayoccurtotheCustomsDepartment.PartⅡBondedWarehousesunderCustomsAct(Ⅱ)上一页下一页返回Thezoneusermustbeabletoprovideefficientaccountingsystem,andnecessaryequipmentasrequiredbycustoms.Itisalsorequiredthatthezoneuserpaytheannuallicensefeeattherateofeither10,000yuanor4,000yuan,dependingonthezoneoftheestablishedbondedwarehouse.PartⅡBondedWarehousesunderCustomsAct(Ⅱ)上一页返回DearSirs,WewereverypleasedtoreceiveyourOrderNo.678forportableTVSets.Weaccordinglyaccepttheorderandshallarrangedeliveryassoonaspossible.Wehaveconfidencethatyouwillbecompletelysatisfiedwithourgoodswhenyoureceivedthem.Asyoumaynotbeawareofthewiderangeofgoodswedealinweareenclosingacopyofourcatalogueandhopethatourhandlingofyourfirstorderwithuswillleadtofurtherbusinessbetweenusandmarkthebeginningofahappyworkingrelationship.Yoursfaithfully,WritingSkillⅠAcceptanceofOrders返回1.IntroductionThecustomswarehousingprocedureisgovernedbytheprovisionsofCouncilRegulation(EEC)No.2913/92(theCustomsCode)anditsImplementingCommissionRegulation(EEC)No.2454/93.Thisisnotalegaldocumentandisintendedforgeneralinformationonly.2.ScopeoftheProcedureThecustomswarehousingprocedureprovidesforstorageinacustomswarehouseof:●non-Communitygoodswithoutsuchgoodsbeingsubjectedtoimportdutiesorcommercialpolicymeasures,●Communitygoods(principallyCAPgoodsentitledtopaymentofexportrefunds)whicharesubjectedtoparticularexportarrangementsbyvirtueofbeingwarehoused.Thecustomswarehousingproceduredoesnotprecludetheimpositionofnormalimportorexportprohibitionsorrestrictionsonthegoods.PartⅢTheCustomsWarehousingProcedure(Ⅰ)下一页返回3.TypesofCustomsWarehousesAcustomswarehousemeansanyplaceapprovedbyandunderthesupervisionofrevenuewheregoodsmaybestoredundertheprescribedconditions.Acustomswarehousemaybeeitherapublicoraprivatewarehouse.Apublicwarehouseisacustomswarehouseavailableforusebyanytraderforthewarehousingofgoods.Aprivatewarehouseisacustomswarehousereservedforthewarehousingofgoodsbythewarehouse-keeper.Revenuewillacceptapplicationsforthefollowingtypesofcustomswarehouses:●Type“A”:Apubliccustomswarehouseavailabletoanytraderforthewarehousingofgoodswheretheauthorizedwarehouse-keeperisresponsibleforensuringthatthegoodsremainunderrevenuesupervisionandthatallconditionsattachedtothecustomswarehouseauthorizationarebeingcompliedwith.Thedutyisassessedonthebasisofthevalueofthegoodsatthetimeofreleaseforfreecirculation.Thistypeofwarehousehasitsphysicallocationdefined.PartⅢTheCustomsWarehousingProcedure(Ⅰ)上一页下一页返回●Type“C”:Aprivatecustomswarehousereservedforthewarehousingofgoodsbytheauthorizedtrader.Thetradermustbethedepositorofthegoodsbutdoesnothavetobetheownerofthegoods.Thedutyisassessedonthebasisofthevalueofthegoodsatthetimeofreleaseforfreecirculation.Thistypeofcustomswarehousehasitsphysicallocationdefined.●Type“D”:AprivatecustomswarehousewiththesameconditionsastypeCbutthetraderhastheoptionofhavingthegoodsassessedfordutyeitheronthebasisoftheirvalueatthetimetheywereplacedinthecustomswarehouseoratthetimeofreleaseforfreecirculation.Thistypeofcustomswarehousehasitsphysicallocationdefined.●Type“E”:Privatewarehousesinwhichtheauthorizedtraderandhiscommercialaccountingandstockcontrolsystemsareauthorizedratherthanadefinedphysicallocation.Howevertheaddressofallthefacilitiesinwhichgoodsaretobestoredmustbenotedontheauthorization.ThemethodsforchargingdutyarethesameasthoseappliedtoTypeD.PartⅢTheCustomsWarehousingProcedure(Ⅰ)上一页下一页返回4.AuthorizationtoOperateaCustomsWarehouseApersonwishingtooperateacustomswarehousemustapplyinwritingforapprovaltothelocalRevenueOffice.Theofficialapplicationformwillbeprovidedbythatofficeandmustbeaccompaniedby:●aprofessionaldrawingofthepremises,●proofthataneconomicneedforwarehousingexists,●evidencethattheapplicantisestablishedinthecommunityandcanprovidethenecessaryguaranteestocovertheriskassociatedwiththestorageofgoods.Conditionsofapprovalwillapply.Theproceduremustbecapableofbeingsupervisedandmonitoredwithoutdisproportionateofficialcost.5.PlacingofGoodsundertheCustomsWarehousingProcedureAdeclarationisrequiredforallgoodsintendedtobeplacedunderthecustomswarehousingprocedure.Wherethegoodsarebeingdeclaredforthecustomswarehousingprocedureatpointofimportation,PartⅢTheCustomsWarehousingProcedure(Ⅰ)上一页下一页返回ProcedureCode7100mustbeusedinBox37oftheSAD.Thegoodsmustbeenteredinthestockrecordsassoonastheyarebroughtintothecustomswarehouse.6.StockRecordsThewarehouse-keepermustkeepstockrecordsofallgoodsdepositedinthecustomswarehouse.Theserecordsmustcontainalltheinformationnecessaryfortheproperapplicationandcontrolofthewarehousingprocedure.Thestockrecordsystemmustbeapprovedbyrevenueinadvanceofauthorizationandmustensurecontrolofstockmovementsandprovidesufficientdetailtofacilitateassessmentofcustomsdutyandenablecheckstobecarriedoutbyrevenue.Allcustomswarehousetransactionsaresubjectedtorevenueaudit.PartⅢTheCustomsWarehousingProcedure(Ⅰ)上一页返回7.UsualFormsofHandlingGoodsplacedunderthecustomswarehousingproceduremayundergotheusualformsofhandlingnecessarytoensurepreservation,marketablequality,ortopreparethemfordistributionorresale.UsualformsofhandlingmustconformtothoselistedatAnnex72oftheImplementingProvisionsRegulationNo.2454/93.Priorapprovalmustbeobtainedbeforeanyformsofhandlingarecarriedout.8.TemporaryRemovalofGoodsfromCustomsWarehouseGoodsundercustomswarehousingcontrolmaybetemporarilyremovedfromthecustomswarehouse.Awrittenapplication,induplicate,mustbemadebythewarehouse-keepertothelocalrevenueofficeforauthorizationtoremovethegoods.Alternatively,whereawarehousekeeperintendstoremovegoodsregularlyonatemporarybasis,thecustomswarehouseauthorizationmayindicateapprovalfortemporaryremovalofthegoods.PartⅣTheCustomswarehousingProcedure(Ⅱ)下一页返回Thenormalprovisionswillapplywhere“usualformsofhandling”arecarriedoutwhilethegoodsaretemporarilyremovedfromthecustomswarehouse.9.TransferofGoodsbetweenCustomsWarehousesTransferofgoodsbetweencustomswarehousesisallowedsubjectedtopriorapprovalofthelocalrevenueoffice.10.CommonStorageofGoodsinaCustomsWarehouseSubjectedtopriorapprovalbeinggivenbyRevenue,Communityandnon-Communitygoodsmaybestoredinthesamestorageareasprovidedthatspecificwaysofdistinguishingbetweenbothcategoriesareavailable.11.DischargeoftheCustomsWarehousingProcedureThecustomswarehousingproceduremaybedischargedbyanyofthefollowing:●releaseforfreecirculationorplacingunderanothercustomsprocedure;PartⅣTheCustomswarehousingProcedure(Ⅱ)上一页下一页返回●placinginafreezone;●re-exportation;●abandonmenttotheState;●destructionunderofficialsupervision.12.ValuationofGoodsforDutyPurposesAliabilitytocustomsdutyarises,wherethecustomsvalueisdeterminedundertheprovisionsofCouncilRegulation(EEC)No.2913/92andCommissionRegulation(EEC)No.2454/93.Wherethecustomsvalueisbasedonapriceactuallypaidorpayablewhichincludesthecostofthewarehousingandofpreservinggoodswhiletheyremaininthewarehouse,suchcostsneednotbeincludedinthecustomsvalueiftheyareshownseparatelyfromthepriceactuallypaidorpayableforthegoods.13.RateofDutyChargeableTherateofdutynormallychargeableisthatapplicableonthedatetheliabilitytoimportdutyarises.PartⅣTheCustomswarehousingProcedure(Ⅱ)上一页下一页返回14.ReleaseforFeeCirculationGoodsleavingthecustomswarehousingarrangementsforfreecirculationmustbeenteredonaSADdeclaration,accompaniedbyanynecessarydocumentationandrelevantcustomschargesmustbepaid.However,whereadeferredpaymentarrangementhasbeenenteredinto,aperiodicentrymaybelodgednotlaterthanthelastworkingdayofthemonthinwhichthegoodsaredeliveredforfreecirculation,paymentbeingmadenotlaterthanthe15thdayofthemonthfollowingthatofdelivery.Wheregoodsareenteredforthecustomswarehousingarrangementsfollowingtheinwar