Recently, a company in Ningbo, Ningbo Customs exports of parts and accessories, the export tax rebate rate of more than 150,000 US dollars worth valve 13% and 5% respectively declared weight of 18.7 tons, 1 ton. Customs inspection found that the goods are actually 0.5 tons valves, fittings, pipe fittings 19.1 tons. Due to the difference between tax rates valves 8 percent ornaments and accessories, the company was involved in the export tax rebate management of the affected countries, involving about 1.02 million yuan, will face customs administrative penalty shall be given.
According to "China Import and Export Tariff People's Republic of China" to provide tubing or pipe fittings, such as joints, elbows, sleeves, etc., should be classified in heading 7412 brass, the export tax rebate rate of 5%, but not generally reported to be a leader, cock or valve parts, including in 8481, enjoy the export tax rebate rate of 13%. Since September 2006 the State Council issued the "Notice on the export tax rebate rate adjustment and addition of the processing trade ban catalog" and the adjustment of export tax rebate rate of more than 1,500 kinds of commodities, the customs remind the relevant export enterprises should pay attention to when the query-related statements files and updates the information in order to avoid the policy is unknown, unnecessary economic losses.