The General Administration of Customs issued an announcement on February 25, 2021 to specify how to implement the Measures of the Customs of the People's Republic of China for the Administration of the Tax Reductions and Exemptions for Imported and Exported Goods. The announcement will be implemented from March 1, 2021.
The announcement made explanation to the term of "the date of acceptance of an application for the confirmation of tax reduction or exemption" in the fifth article, and clarified that any modification, revocation or postponement of the Notice of Tax Collection or Exemption Confirmation in the sixth and seventh articles shall be handled according to the time limit specified in the fifth article. In the 19th article that specified goods with tax reduction or exemption are returned or exported, the column of "means of regulation" should be filled according to the actual means of trade. The announcement also specified the format of legal papers and customs clearance documents.