With the continuous development and changes in international trade,customs commodity code adjustments are common.For export enterprises,such adjustments may pose challenges,especially when affecting completed customs declarations.Some companies recently encountered this situation: due to customs commodity code adjustments,the codes on export declarations became inconsistent with the revised codes.How should this be addressed?

According to the provisions of Item 3,Article 2 of the "Announcement of the State Administration of Taxation on Issues Concerning the " (Announcement No.12 of 2013 by the State Administration of Taxation),when the customs adjusts the commodity code during the period between the declaration date and the export date on the export goods customs declaration form,enterprises shall declare tax refund (exemption) based on the commodity code listed on the customs declaration form.This means that even if the commodity code has been changed,the exporting enterprise should still use the original code on the customs declaration form for declaration purposes.

Additionally,to ensure tax authorities properly understand and handle such cases,enterprises must submit the Customs Export Commodity Code,Name,and Tax Rebate Rate Adjustment Correspondence Table with relevant electronic data.This helps tax authorities comprehend code adjustments and specific differences before/after changes.This approach ensures accurate tax declarations and avoids rebate issues caused by code adjustments.

Therefore,for export enterprises facing customs commodity code adjustments,the correct approach is to continue using original declaration codes for tax rebate (exemption) claims while promptly submitting correspondence tables and electronic data to ensure accurate and compliant tax declarations.