進口防護服捐贈免稅與快速通關事宜

進(jin)(jin)(jin)口(kou)(kou)防護(hu)(hu)服捐(juan)(juan)贈(zeng)(zeng)(zeng)免(mian)稅(shui)(shui)與(yu)快(kuai)速(su)通關(guan)(guan)(guan)(guan)(guan)事(shi)宜　　1、根(gen)據(ju)《慈善(shan)捐(juan)(juan)贈(zeng)(zeng)(zeng)物(wu)資免(mian)征進(jin)(jin)(jin)口(kou)(kou)稅(shui)(shui)收暫行(xing)辦(ban)(ban)法》規定，對境外捐(juan)(juan)贈(zeng)(zeng)(zeng)人無償向受(shou)贈(zeng)(zeng)(zeng)人捐(juan)(juan)贈(zeng)(zeng)(zeng)的(de)(de)直(zhi)接用(yong)(yong)(yong)(yong)于(yu)(yu)慈善(shan)事(shi)業的(de)(de)物(wu)資，免(mian)征進(jin)(jin)(jin)口(kou)(kou)關(guan)(guan)(guan)(guan)(guan)稅(shui)(shui)和進(jin)(jin)(jin)口(kou)(kou)環節增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)。　　2、根(gen)據(ju)《海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)總署關(guan)(guan)(guan)(guan)(guan)于(yu)(yu)用(yong)(yong)(yong)(yong)于(yu)(yu)新型(xing)冠狀病毒感染的(de)(de)肺炎疫情進(jin)(jin)(jin)口(kou)(kou)捐(juan)(juan)贈(zeng)(zeng)(zeng)物(wu)資辦(ban)(ban)理通關(guan)(guan)(guan)(guan)(guan)手續的(de)(de)公告(gao)》，用(yong)(yong)(yong)(yong)于(yu)(yu)疫情防控(kong)的(de)(de)境外捐(juan)(juan)贈(zeng)(zeng)(zeng)物(wu)資在緊急情況(kuang)下可(ke)先登(deng)記放行(xing)，再按規定補(bu)辦(ban)(ban)減免(mian)稅(shui)(shui)相關(guan)(guan)(guan)(guan)(guan)手續。在上述名單(dan)確(que)認并發給直(zhi)屬海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)前，進(jin)(jin)(jin)口(kou)(kou)地(di)海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)憑省(sheng)級(ji)民(min)政部門、省(sheng)級(ji)衛生健康主管部門或(huo)省(sheng)級(ji)財(cai)政廳(ting)（局）出具的(de)(de)證(zheng)明函及《捐(juan)(juan)贈(zeng)(zeng)(zeng)物(wu)資意向書》，辦(ban)(ban)理登(deng)記放行(xing)手續。　　防護(hu)(hu)服等(deng)防護(hu)(hu)用(yong)(yong)(yong)(yong)品進(jin)(jin)(jin)口(kou)(kou)稅(shui)(shui)率　　1、防護(hu)(hu)服 海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)編碼(ma) 62101030 進(jin)(jin)(jin)口(kou)(kou)關(guan)(guan)(guan)(guan)(guan)稅(shui)(shui)8% 增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)　　2、口(kou)(kou)罩(zhao) 海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)編碼(ma)63079000 進(jin)(jin)(jin)口(kou)(kou)關(guan)(guan)(guan)(guan)(guan)稅(shui)(shui)6% 增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)　　3、一次性(xing)帽子 海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)編碼(ma) 65050099 進(jin)(jin)(jin)口(kou)(kou)關(guan)(guan)(guan)(guan)(guan)稅(shui)(shui)8% 增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)　　4、醫(yi)用(yong)(yong)(yong)(yong)護(hu)(hu)目鏡 海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)編碼(ma)90049090 進(jin)(jin)(jin)口(kou)(kou)關(guan)(guan)(guan)(guan)(guan)稅(shui)(shui)7% 增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)　　5、醫(yi)用(yong)(yong)(yong)(yong)一次性(xing)手套 海(hai)(hai)(hai)關(guan)(guan)(guan)(guan)(guan)編碼(ma)40151900 進(jin)(jin)(jin)口(kou)(kou)關(guan)(guan)(guan)(guan)(guan)稅(shui)(shui)10% 增(zeng)(zeng)值(zhi)(zhi)稅(shui)(shui)　　備注：從東盟統一國、澳大(da)利亞、新西蘭、智利、秘魯、新加(jia)坡、老撾等(deng)進(jin)(jin)(jin)口(kou)(kou)，可(ke)享受(shou)零關(guan)(guan)(guan)(guan)(guan)稅(shui)(shui)。