海关总署:为履行我国加入 WTO 关税减让义务,经国务院批准,自2002年1月1日起,对21个税号的科研用胶卷(见附件)的进口关税税率按5%征收,照章征收进口环节增值税,有关手续比照《科学研究和教学用品免征进口税收暂行规定》(国函[1997]3号)办理。请通知有关海关遵照执行。附件:进口科研用胶卷适用税目税率表 General Administration of Customs: With a view to implementing the obligation of reducing tariffs on China’s accession to the WTO, with the approval of the State Council, from January 1, 2002 onwards, the tariff rate of import tariffs on 21 tax numbers of scientific research film (see Annex) will be levied at 5% The collection of import value-added tax, the relevant procedures cf “Provisional Regulations on Exemption of Import Taxes on Scientific Research and Teaching Articles” (Guohan [1997] No. 3). Please inform the relevant customs compliance with the implementation. Annex: Imported research film applicable tax rate table