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2005年9月12日,苏州昆岭薄膜工业有限公司向苏州工业园区海关申报内销45000kg薄膜级的初级形状聚丙烯,手册号为C23145400145,税号为39021000.90,申报价格为USD0.894/kg。根据海关总署2005年第33号公告第一条规定,“进料加工进口料件或其制成品(包括残次品)申报内销时,海关以料件的原进口成交价格为基础审查确定完税价格。”加工贸易监管处核销科审价岗位关员在审核随附单证时,发现以下疑点:本年度原油价格不断上涨带动高分子化工产品价格一路走高,8、9月份进口的薄膜级初级形状聚丙烯的市场价格基本在USD1.1/kg,企业USD0.894/kg的申报价格偏低。经办关员随即在系统中调阅该手册项下此料件的所有进口纪录,经过比
September 12, 2005, Suzhou Kunling Film Industry Co., Ltd. declared to the Suzhou Industrial Park Customs domestic sales of 45,000kg film-level primary shape polypropylene, manual number C23145400145, tariff 39021000.90, the declared price of USD0.894 / kg. According to Article 1 of the General Administration of Customs Announcement No.33 of 2005, when declaring domestic sales of imported materials for processing imported materials or finished products thereof (including defective products), the customs shall examine and confirm based on the original imported transaction prices of the materials Duty-free price. "Processing Trade Regulatory Office verification section of the price clearance Customs officers in the audit attached documents, found the following doubt: This year the continuous rise in crude oil prices led polymer chemical products prices all the way higher, 8, September imported film grade The primary market price of polypropylene in the basic USD1.1 / kg, corporate USD0.894 / kg declared the price is low. Customs officers immediately in the system access to the manual under this item all imported records, after the ratio