In cases where provisions of other related laws and administrative regulations provide for refund of customs duties, the customs shall return the customs duties in line with the competent provisions.

Customs duties on imported articles and import links taxes levied by the customs on the behalf of others are combined into import duties and will be levied by the customs in accordance with the law.

Measures governing goods subject to retaliatory customs duties, country or region of application, tariff rate, period, and method of levy shall be determined and published by the State Council Tariffs Commission.

33. A further concern is the decline in tax revenues forecast for 1999, owing to the repeal of the Act on a Single Property Tax, tariff reductions, the ending of the commercial and agricultural enterprise tax, which is expected to occur in mid 1999, and the planned cut in income tax rates.

The customs shall collect all the overdue duties from the taxpayers in accordance with the law.

To ensure harmonization of customs legislation and reduce the differences in the amounts of customs duties and indirect charges, and to adopt an agreed decision on unified principles for the conduct of customs controls in trade with one another

Has published books and articles on tax law and double taxation treaties.

1. Taxation and customs

(a) Substantial reductions of tariffs, the rolling back of tariff peaks and the removal of tariff escalation

Not having access to the relevant business information can be as serious an obstacle as tariff and non tariff barriers.

Discussion of the formula for tariff cuts was delayed pending the resolution of the methodology for calculating ad valorem equivalents.

Office des douanes et accises

The agricultural sector is protected through high tariffs, tariff picks, tariff escalation and non tariff barriers in many developed countries, and market access is often denied to products from developing countries, including landlocked developing countries.

Market access Tariffs and non tariff barriers

Extensive negotiations are expected on the number of tariff bands, the criteria for setting such tariff bands and the modalities for reducing tariffs in each band.

Expert Meeting on Methodologies, Classifications, Quantification and Development Impacts of

Temporary tariff rate may be applied to imported goods within a specified period of time.

Two broad groups of measurement methods can be identified one can be defined as NTB specific and one adopts a more indirect consideration of NTBs.

3. import duties and domestic taxes.

Customs and its staff shall implement the duty of collection of customs duties in line with their delegated power and legal procedures, protect the national interests, safeguard the lawful benefits of taxpayers, and accept supervision according to laws.

Taxes, revenues, uncollectible taxes and tax credits

In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.

The passage of the Single Account Law has meant that all customs tariffs, excise and sales tax revenues have flowed into a single account since 1 January 2005.

Calculating formula for ad valorem is duty payable customs value x tariff rate

Implementation of the Additional Protocol is based on the Law on customs tariffs and the Decree specifying goods subject to export and import licences, as well as the Law on Nuclear Safety, adopted in October 2003.

Export duties are not included in the customs value.

Chow Kwong (Hong Kong), Customs and Excise Department

Tax exemption benefits, the issuance of special cards to be used in tax free transactions, as well as the periodic review of the provisions on taxation, taking into account changes in domestic legislation as well as developments within the organizations.

In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article 61 of the Customs Law, adopt duty safeguard measures.

In many cases, processing industries have, however, access to zero or low duty imports of their raw materials under tariff quotas or autonomous tariff suspensions.

Head, Division of International Taxation, Department of Tax and Custom Duties Policy, Ministry of Finance.

In cases where taxpayers having payable duty undergo merger or division, they shall report to the customs before the merger or division and pay the duty payable.

Today, a reporter learned from the State Administration of Taxation (SAT) that as of the end of June this year, the tax authorities at all levels have announced a total of 2,470 illegal blacklist cases.

Taxpayers are entitled to the right of requesting the customs to treat their business secrets as confidential, and the customs shall implement the duty of confidentiality for taxpayers in accordance with the law.

To obtain AVE measures, NTB quantity measures have to be associated with estimates of import demand elasticities.

For import goods subject to TRQ administration as specified by the State, the TRQ rate will be applied within the tariff rate quota, and the provisions of article 10 and 11 of this set of regulations shall come into play in terms of the application of tariff rate of imported goods going beyond the tariff rate quota allowed.

salmon from Iceland, from 10 12 and

Illegal requests for visas, customs duties and road taxes prevent freedom of movement and, indirectly, returns.

In application of the agricultural safeguard clause, the US tariff specifies additional duties so that imports above the tariff quotas are subject to progressively higher tariff rates the lower the actual export price.

Meanwhile, with the reduction of general tariff level, especially the import tariff reduction of medicine and consumer goods, the taxable items and tax rate for import tax on imported goods would be reduced accordingly.

State Revenues Act.

Municipal Revenues Act.

In addition, the measure would remain NTB specific, and assessing the full range of impacts of NTBs might be quite cumbersome, technically speaking.

Sometimes the law authorizes the host Government either to grant an exemption from customs duty or to guarantee that their level will not be raised to the detriment of the project.

In the case of manufacturers, tariff peak and tariff escalation were a source of concern, as they discourage developing countries from developing higher value added activities.