In order to improve customs clearance efficiency and ensure that the customs correctly verify the duty-paid value of imported goods, according to the "Regulations on Import and Export Tariffs of the People's Republic of China", "Administrative Measures on Taxation of Import and Export Goods of the People's Republic of China", and "Customs Customs Approved Taxes on Import and Export Goods" The relevant provisions of the Measures, the relevant matters of the pre-audit of the price of imported goods are hereby announced as follows:

1. The pre-audit of the price of imported goods referred to in this announcement (hereinafter referred to as the pre-examination price) refers to the customs inspection of the customs duty of the goods before the goods are actually declared for import by the enterprise. When the goods are actually declared for import, the customs shall pre-qualify. The tax-deductible price determined by the price is taxed.

2. Enterprises applying Class A and AA management may apply to the Customs for pre-examination price.

Third, the formula pricing of imported goods does not apply to the pre-examination price.

The Customs may adjust the commodities subject to the pre-examination price management and publicize it as appropriate.

4. If the enterprise imports goods that meet the requirements of this announcement, it may submit a pre-examination price application to the customs at least 15 working days before the goods are actually declared for import, and submit the following materials:

(1) "Application Form for Pre-audit of Imported Goods" (hereinafter referred to as "Pre-examination Price Application Form", see Annex 1 for details), and each "Pre-Trial Price Application Form" corresponds to a contract;

(2) Commercial documents related to the import of goods such as contracts and invoices;

(3) Business correspondence, commodity information, price quotes, etc. reflecting the transaction process;

(4) Other materials required by the customs.

5. The enterprise shall be responsible for the authenticity and completeness of the application content and the information provided. The Customs shall keep the business secrets of the enterprise in accordance with the law.

6. If the Customs considers that the application price of the enterprise meets the relevant requirements of the transaction price, it shall issue the “Pre-audit Decision on Imported Goods Price” (hereinafter referred to as the “Pre-Trial Price Determination”, as detailed in Annex 2). The Pre-Trial Price Determination is only valid for the goods applied for by the applicant. The Pre-Trial Price Determination is valid for 90 days. In special circumstances, it can be extended for another 30 days with the approval of the Customs. The validity period of the "pre-trial price decision book" for long-term contract imported goods shall be determined by the customs in accordance with the contract performance period. During the audit, the company shall promptly cooperate with the customs to submit or supplement the relevant information.

7. The enterprise obtains the “pre-trial price decision book”. When the goods are actually declared for import, the “pre-trial price decision book” number should be reported in the remarks column of the customs declaration form, and the copy of the “pre-trial price decision book” and the import declaration must be paid. Various information.

8. For the goods that are actually declared for import during the pre-examination period or during the supplementary materials of the enterprise, the enterprise shall immediately notify the customs, and the customs will stop reviewing the application for pre-examination of the enterprise and review and determine the duty-paid price of the imported goods in accordance with the regulations.

IX. After the customs review considers that the enterprise application price does not meet the relevant requirements of the transaction price or the transaction price cannot be determined, the Customs will issue the “Notice of Pre-audit of Imported Goods Price” (see Annex 3 for details), and notify the enterprise to declare the import according to the normal customs declaration procedure.

10. After the application for review of the pre-examination price of the customs pre-examination price or the conclusion of the pre-trial price, the enterprise shall immediately explain the reasons to the customs in writing and re-submit the application for pre-examination.

11. If the Customs considers that the original pre-examination price conclusion should be revoked and the pre-examination price is re-examined, the applicant enterprise shall be informed.

When the pre-trial price conclusion is revoked, if the relevant goods have not been declared for import, the customs may accept the application for re-applying for the pre-examination of the enterprise; if the goods have been declared for import and the tax has been levied at the duty-paid price determined according to the pre-examination price, the customs shall re-examine the goods. The duty-paid price, and in accordance with the relevant provisions, adjust the tax already collected and apply for the corresponding refund tax.

12. If the pre-trial price conclusion is revoked, or if the validity period of the Pre-trial Price Determination is expired, the Pre-Trial Price Determination Form will automatically become invalid.

13. In any of the following circumstances, the Customs may cancel the pre-qualification of the enterprise:

(1) The Customs has made a pre-trial price decision, but the enterprise has not actually imported the goods three times or more;

(2) The company has failed to provide relevant information to the Customs on time or the information provided is incomplete, resulting in three or more errors in the pre-examination price;

(3) The enterprise provides false declaration materials for one or more pre-examination prices.

The pre-examination price application shall not be submitted again within one year from the date of disqualification, and the pre-examination price may be applied to the customs one year later.