Announcement of the State Administration of Taxation and the General Administration of Customs on Issues Concerning the Management of Customs Import VAT Special Payment Vouchers under the 'Comparison First, Deduction Later' Approach

This document establishes the management rules for customs import VAT special payment vouchers requiring comparison before deduction, and announces that Articles 2 and 6 have been repealed effective February 1, 2020, pursuant to the State Administration of Taxation Announcement No. 33 of 2019.