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海关对单耗申报标准有着明确的规定,企业应以此作为申报基准;企业标准只能在企业内部适用,并不具备法律效力。案件2002年7月-2004年7月间,某亚麻企业向某海关申领了B29082301155等8本加工贸易手册。在上述手册项下的加工贸易生产过程中,实际产生了部分副产品,即601565.32公斤短
Customs declaration of the unit consumption has a clear standard, enterprises should be used as a basis for reporting; enterprise standards can only be applied within the enterprise, does not have the force of law. Cases From July 2002 to July 2004, a flax enterprise applied for 8 processing trade brochures such as B29082301155 to a customs office. In the process of processing trade under the manual above, some by-products were actually produced, namely, 601565.32 kg