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2020年3月2日起自美进口商品可申请排除加征关税
2020年3月2日起自美进口商品可申请排除加征关税
2020年2月18日，国务院关税税则委员会（以下简称"税委会"）发布税委会公告〔2020〕2 号《国务院关税税则委员会关于开展对美加征关税商品市场化采购排除工作的公告》（以下简称《公告》）。根据《公告》，自2020年3月2日起，税委会接受相关中国境内企业申请，开展对美加征关税商品市场化采购排除工作。
On Feb. 18, 2020, the Customs Tariff Commission of the State Council ("CTC") issued the Announcement on the Implementation of the Exclusion of U.S. Products Subject to Additional Tariffs in Market-oriented Procurement (CTC Announcement No.2 [2020], "Announcement"). According to the Announcement, CTC starts to accept the relevant Chinese domestic enterprises’ applications for the exclusion of U.S. products subject to additional tariffs in the market-oriented procurement from March 2, 2020.
不同于此前已经实施的两批排除工作，此次《公告》出台的背景一方面是满足我国消费者日益增长的需要，鼓励支持企业基于市场以及商业考虑从美国进口商品，让世界各国优质商品在中国市场公平竞争；另一方面是为了加快受理排除申请，为中美第一阶段经贸协议的落实创造条件。因此，此次排除申请的通过率将大大提高，有相关进口业务的企业可以抓住此次机会提前做好准备。
Different from the two batches of the exclusions already implemented, on one hand，the background of this Announcement is to meet the growing needs of Chinese consumers, encourage and support the enterprises to import the products from U.S. based on the market and commercial considerations, so that high-quality products from various countries in the world can compete fairly in domestic market. On the other, this Announcement is issued for accelerating the acceptance of exclusion applications, and creating conditions for the implementation of Phase One Trade Agreement Between U.S. and China. Therefore, the successful rate of the exclusion application this time will be greatly improved, and the enterprises engaged in the relevant import business can seize this opportunity to prepare for the exclusion applications in advance.
一、谁可以申请？
Who can apply?
申请主体为拟签订合同自美采购并进口相关商品的中国境内企业。
Applicants are Chinese domestic enterprises that intend to sign the contracts for the purchase and import of the relevant products from U.S.
二、可申请排除加征关税的商品范围有
哪些？
What is the scope of the products allowed to be subject to applications for the exclusion of additional tariffs?
（一） 清单内商品：部分已公布实施且未停止或未暂停加征对美301措施反制关税的商品。
Products in the List: Part of the products the imposition of additional tariffs on which has been issued and implemented by China and has not been stopped or suspended.
清单包括肉类、大豆、原油、木材、医疗器械等等共计696个税号下的商品。（具体请见"可申请排除商品清单"，扫描二维码获取清单）
The List includes the products under 696 HS codes, e.g. meat, soybean, crude oil, wood, medical equipment, etc. (The detailed List please refers to the "List of Products Allowed to be Subject to Exclusion Applications", which can be obtained by scanning QR code).
（二） 清单外商品：申请主体可提出增列排除商品的申请。
Products out of List: Applicants can apply for the exclusion of additional products.
三、哪些商品无需申请即可排除？
Which products can be excluded without applications?
（一） 对已出台和今后经批准出台的进口减免税政策项下自美进口商品，自动予以排除并免于申请；
Products imported from U.S. according to the tax reduction and exemption policies that have been issued and will be issued later are automatically excluded without applications;
（二） 对于快件渠道进口商品，自动予以排除并免于申请；
Products entering through express delivery channels are automatically excluded without applications;
（三） 纳入对美加征关税商品排除清单、在排除期限内的商品，也无需进行申请。
Products included in the exclusion lists of U.S. products subject to additional tariffs and within the exclusion period is also exempted from applications.
四、如何申请？
How to apply?
企业可通过排除申报系统（财政部关税政策研究中心网址https://gszx.mof.gov.cn），按要求填报并提交市场化采购排除申请。排除申报系统于2020年3月2日起接受申请。
The enterprises can complete and submit the exclusion applications as required through the exclusion declaration system on the website of the Tariff Policy Research Center of the Ministry of Finance (http://gszx.mof.gov.cn). The declaration application system starts to accept the exclusion applications from March 2, 2020.
五、申请填报有哪些要求？
What are the application completion requirements?
申请主体应根据上述网址关于排除申请的具体说明和要求，完整填写申请排除商品税则号列、采购计划金额等排除申请信息，以作为审核参考。
An applicant shall, according to the specific instructions and requirements on exclusion applications on the aforementioned website, fill in the exclusion application information (e.g. the HS code of the product, the purchase plan amount, etc.) in a complete manner, for the audit reference.
申请增列排除商品的，还需填报加征关税对申请主体影响等必要说明。比如：加征关税导致企业成本过高，不得已裁员，企业面临倒闭的风险；企业的竞争对手不需要承担关税的负担，使得企业在本行业中处于不利地位等等理由。
Besides the exclusion application information mentioned above, the necessary explanations (such as the impact of the additional tariffs on the applicant) also need to be filled in for the exclusion applications of the additional products out of List. For example, too high cost caused by the imposition of additional tariffs to the applicant results in laying off; the applicant faces the risk of bankruptcy; the competitors of the applicant don’t need to bear the burden of additional tariffs, which makes the applicant in a disadvantageous position in the industry, etc.
目前申报系统尚未开放，相关要求还不明晰。不过依据此前两批的经验，具体的填报说明和操作指南都会提前公布，我们也会持续关注。
Currently, the exclusion declaration system is not opened yet and so the detailed requirements are still unclear. However, according to the experiences of the past two batches of the exclusion applications, the specific instructions and operational guidance will be issued in advance, and so we will also continue to pay the attention.
六、排除申请的具体程序是怎样的？
What are the specific procedures for the exclusion applications?
（一） 采购计划阶段：如前所述，申请主体应首先完整填写申请排除商品税则号列、采购计划金额等排除申请信息，以作为审核参考。经核准后，及时上传成交信息。（注意：经核准的采购计划，当月未成交部分在月底自动失效；超出当月采购计划的成交，需在规定时间内追加排除申请，经税委会核准后予以排除）
Purchase plan stage: as mentioned above, the applicant shall first fill in the exclusion application information (e.g. the HS code of the product, the purchase plan amount, etc.) in a complete manner, for the audit reference. After the examination and approval, the applicant should timely upload the transaction information (Note: for the approved purchase plan. The part not settled in the current month will automatically become invalid at the end of the month; for the part beyond the purchase plan of the current month, the additional exclusion application shall be submitted within the specified time, and then such part will be excluded after CTC’s approval.)
（二） 进口报关前：根据拟报关信息，申请主体应通过排除申报系统提交自我声明并领取排除编号。税委会在自我声明提交后3个工作日内予以核准，由排除申报系统生成排除编号。
Before the import declaration: based on the import declaration information, the applicant shall submit its self-declaration and receive the exclusion number through the exclusion declaration system. CTC shall approve the self-declaration within the three business days after the submission of the self-declaration, and then the exclusion number will be generated by the exclusion declaration system.
（三） 进口报关阶段：申请主体在报关单上填写排除编号，按海关规定办理报关手续。
Import declaration stage: the applicant shall fill the exclusion number in the customs declaration form, and then go through the customs declaration procedures according to the customs rules.
七、排除申请通过的商品都不再加征关税
了吗？
Are all the products excluded through the exclusion applications no longer subject to additional tariffs
不是的。排除申请通过后，申请主体自核准之日起一年内，进口核准金额范围内的商品不再加征我对美301措施反制关税；超出部分不予排除，需自行负担加征关税。核准前已加征的关税税款不予退还。
No. After the approval of the exclusion applications, the products within the scope of the approved import amount will not be subject to additional tariffs imposed by China as countermeasures against the U.S. Section 301 Actions, within one year upon the approval. The part beyond the approved import amount will not be excluded, and so the additional tariffs shall be borne by the applicant. The tariffs that have been imposed before the approval shall not be refunded.
对在进口合同中明确规定且数量在10%（含）以内的溢装商品，也适用上述排除措施。
The above exclusion measures are also applicable to the excess part that are clearly specified in the import contract, and the quantity is no more than 10% of the approved import quantity.
八、填报虚假排除申请信息有什么
后果？
What is the consequence for the false declaration of the exclusion application information?
申请主体应对填报信息的真实性负责，经核查发现填报虚假信息的，不考虑相关申请主体该项及后续若干批次的市场化采购排除申请。
The applicant shall be responsible for the authenticity of the information entered. If any false information is found through verification, all the market-oriented procurement exclusion applications submitted by the relevant applicant this time and later shall not be considered.
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《可申请排除商品清单》
