关于进口丁苯橡胶反倾销措施执行中有关问题
海关总署公告2006年第14号（联合）（关于进口丁苯橡胶反倾销措施执行中有关问题）

【法规类型】 海关规范性文件
【内容类别】 关税征收管理类
【文　　号】 商务部、海关总署公告2006年第14号
【发文机关】 商务部、海关总署
【发布日期】 2006-3-23
【生效日期】 2006-3-23
【效　　力】 [有效]
【效力说明】 
     根据《中华人民共和国反倾销条例》的有关规定，经国务院关税税则委员会决定，并由商务部发布中华人民共和国商务部2003年第49号公告，规定自2003年9月9日起，对原产于俄罗斯、韩国和日本的进口初级形状未作任何加工的丁苯橡胶、初级形状充油丁苯橡胶、其他未列名初级形状丁苯橡胶及羧基丁苯橡胶（初级形状包括为便于运输，对初级形状进行压缩、挤压等简单成形处理）征收反倾销税，涉及的海关税则号列为40021911、40021912、40021919（上述产品以下简称为丁苯橡胶）。
     按照《中华人民共和国进出口税则》和海关归类规则，商务部2003年第49号公告中所述“为便于运输，对初级形状进行压缩、挤压等简单成形处理”的丁苯橡胶，根据其形态，有些虽应归入税则号列40021990，但仍属于商务部2003年第49号公告规定应征收反倾销税的产品范围。为此，特就有关问题公告如下：
     一、自本公告发布之日起，海关对属于商务部2003年第49号公告规定征收反倾销税的产品范围，但按海关归类规则应归入税则号列40021990的进口丁苯橡胶，按照海关总署2003年第53号公告的规定征收反倾销税。进口货物收货人在办理上述产品（为便于运输，对初级形状进行压缩、挤压等简单成形处理的丁苯橡胶）进口申报手续时，商品编号应填报40021990.10。商品编号（税则号列）40021990项下的其他进口产品（包括为便于运输对初级形状进行压缩、挤压等简单成形处理的热塑丁苯橡胶、充油热塑丁苯橡胶）应填报40021990.90。
     二、本公告发布前，进口货物收货人进口应归入税则号列40021990项下，属于应征收反倾销税范围的原产于俄罗斯、韩国和日本，且为便于运输对初级形状进行压缩、挤压等简单成形处理的丁苯橡胶，海关未予征收反倾销税的，不再补征。
     三、商务部2003年第49号公告规定应征收反倾销税的其他丁苯橡胶，仍按照海关总署2003年第53号公告的规定执行。
　　

On the import of styrene-butadiene rubber anti-dumping measures relevant problems in implementation

Announcement of the General Administration of Customs on fourteenth 2006 ( United ) ( on the import of styrene-butadiene rubber anti-dumping measures relevant problems in Implementation )

[ type ] regulations of the customs regulatory documents

[ ] the content categories of tariff management

[ ], the Ministry of Commerce on the announcement of the General Administration of Customs on fourteenth 2006

[ ] issued by the Ministry of Commerce, the General Administration of Customs

[ ] 2006-3-23 release date

[ ] the date of entry into force of the 2006-3-23

[ ] [ Effective ] force

[ description ] effectiveness

According to " the people's Republic of China anti-dumping regulations, " the relevant provisions, the Customs Tariff Commission of the State Council decided, by the Ministry of Commerce issued the people's Republic of China Ministry of Commerce in 2003 forty-ninth announcement, the regulation rises from September 9, 2003, to originating in Russia, South Korea and Japan's imports of primary shape without any processing of styrene butadiene rubber, primary the shape of oil extended styrene butadiene rubber, other primary forms of butadiene styrene rubber and carboxylated styrene butadiene rubber ( including primary shape for ease of transport, the primary form is compressed, extrusion and other simple forming processes ) collection of anti-dumping duty, relates to the customs tariff number is 40021911, 40021912, 40021919 ( hereinafter referred to as the product of styrene butadiene rubber ).

According to " the people's Republic of China Import and export tariff and customs classification rules ", the Ministry of Commerce in 2003 forty-ninth announcement stated " for ease of transport, the primary form is compressed, extrusion and other simple forming processes of styrene butadiene rubber, " according to their morphology, although some should be subsumed under tax number 40021990 on the list, but still belong to the Department of Commerce in 2003 forty-ninth announcement shall levy anti-dumping duties on products. For this, special notice on the issue as follows:

One, since the date of this announcement, the Customs on belongs to the Ministry of Commerce in 2003 forty-ninth announcement shall levy the anti-dumping tariffs of products, but according to customs classification rules should be included in tariff number 40021990 of imported styrene-butadiene rubber, according to the General Administration of Customs on fifty-third 2003 notice to levy anti-dumping duties. The consignee of import goods in the process of the product ( for ease of transport, the primary form is compressed, extrusion and other simple forming processes of styrene butadiene rubber ) import declaration, commodity numbers should fill in 40021990.10. Goods ID ( tariff number ) of 40021990 other imported products ( including for ease of transport on the primary form is compressed, extrusion and other simple forming processing of thermoplastic styrene-butadiene rubber, thermoplastic styrene butadiene rubber ) should fill in 40021990.90.

In two, the announcement, the consignee of import goods import should be subsumed under the tariff code of 40021990, belong to the Levy of an anti-dumping duty range originated from Russia, South Korea and Japan, and in order to facilitate the transport of the shape of the primary compression extruding forming, simple processing Ding benzene rubber, customs does not levy of an anti-dumping duty, no longer do so.

In three, the Ministry of Commerce in 2003 forty-ninth announcement shall levy anti-dumping tax other styrene-butadiene rubber, still in accordance with the Customs provisions of the 2003 fifty-third announcement.

 

　　

     特此公告。