政府提高高附加值服装产品出口的退税

 

 

Govt raises duty drawback to boost high-value RMG export

In an effort to boost export of high-value readymade garments (RMG), the Central government has increased the duty drawback of 3.2 per cent to 4.7 per cent, depending on the category, for exports of non-fabric inputs made from imported fabrics under the Advance Authorisation Scheme.

The new duty drawback rates would be effective from the next month.

Exporters shall be eligible for the All Industry Rate of Duty Drawback, for non fabric inputs, as determined by Central government for this scheme. The fabric imported shall be subject to pre-import condition and it shall be physically incorporated in the export product (making normal allowance for wastage). Only physical exports shall fulfil the export obligation.

Authorisation, and the fabric imported, shall be subject to actual user condition. The same shall be non-transferable even after completion of export obligation.

Duty-free import of fabric under the Special Advance Authorisation Scheme shall be allowed for export of articles of apparel and clothing accessories for export of items covered under Chapter 61 and 62, subject to the terms and conditions.

The authorisation shall be issued based on Standard Input Output Norms (SION) or prior fixation of Norms Committee. The authorisation shall be issued for the import of relevant fabrics including inter lining only as input. No other input, packing material, fuel, oil and catalyst shall be allowed for import under this authorisation.

译文如下：

政府提高高附加值服装产品出口的退税

为了促进高附加值成衣的出口,中央政府已经将退税从3.2%增加到4.7%,这取决于类目,根据预先授权方案中的进口面料的非面料出口的输入。

新的退税税率将从下月开始生效。

出口商应当符合由中央政府制定的非面料输入的所有行业退税税率。面料进口须服从预先的进口条件，并应当纳入出口产品。只有实际出口应当履行出口义务。

根据特别预先授权方案，免税的进口面料应当被允许在61,62章出口条例中的服装和服装配饰的出口条款，隶属于条款和条件。

授权应当基于输入输出规范标准或标准委员会预先固定发布。授权应该由进口相关的面料发布，包括内衬只用作输入。没有其他的输入，包装材料、燃料、石油和催化剂应根据本授权允许进口。