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进口白卡纸被变卖 2004年1月17日，A公司以一般贸易方式向某海关申报进口白卡纸一批，某海关经审价确定进口贷物完税价格，并于同年1月21日对该公司填发税款缴款书，征收进口关税和进口环节增值税。 收到海关税款缴款书后，A公司未在规定期限内缴纳应缴税款，某海关因此没有办理上术进口白卡纸的结关放行手续，并在规定的15天纳税期限届满后，根据《海关法》及《进出口关税条例》(以下简称《关税条例》)的
Imported white cardboard was sold. On January 17, 2004, Company A declared a batch of imported white cardboard to a customs by ordinary trade. A custom-made customs clearance price of the imported goods was determined by the Customs Department on January 21, the same year The company to issue tax payment book, the import tariffs and import VAT. After receiving the payment of customs duties, Company A did not pay the tax due within the prescribed time limit. Therefore, a customs office did not go through formalities for customs clearance of white cardboard imported for surgery. After the expiration of the prescribed 15-day tax payment period, “Customs Law” and “Import and Export Tariff Ordinance” (hereinafter referred to as the “Tariff Ordinance”)