For importation of goods , it is the date of imp - ort declaration (二)进口货物,为报关进口的当天。
Taxpayerswho import taxable items shall calculate tax in accordance with regulations , following customs clearance 从事进口应税产品的纳税人,应在产品报关进口后,按照规定计算纳税。
The delivery of our coporation is flexible , both in domestic territory and abroad , all balance in rmb , foreign currency and l c . besides , we act for ? applying to the customs and goods import , and transship to everywhere in our country 我司交货灵活,可国内国外交货,人民币外币信用证结算,并代理货物报关进口,转运国内各地。
Should the enterprise declare customs for the cargo in the area and pay abroad , the enterprise shall present original import cargo record listing , besides the credence and business document prescribed in section ( 1 ) of this article (三)货物从区内报关进口,向境外支付的,除本条第(一)项所需凭证和商业单据外,还需提供正本进境货物备案清单。