总署2004年第46号公告明确对未锻轧铝(税号76010000)征收出口关税。根据政策实施过程中反映的问题,现补充公告如下:一、对一般贸易、加工贸易、边境小额贸易等监管方式项下出口的未锻轧铝均征收出口关税(监管方式见附件)。二、加工贸易项下出口的未锻轧铝,不适用总署2003年第23号公告以及相关通知的征税规定。三、出口未锻轧铝的完税价格应根据《中华人民共和国海关审定进出口货物完税价格 The General Administration of the People’s Republic of China issued Circular No. 46 of 2004 explicitly imposing export duties on unwrought aluminum (heading 76010000). In accordance with the issues reflected in the implementation of the policy, the following is supplemented as follows: 1. The export tariffs on unwrought aluminum exported under the supervision methods such as general trade, processing trade, and small-scale border trade are all levied (see the annex for the supervision method). 2. For unwrought aluminum exported under processing trade, the taxation provisions of the General Administration of the People’s Republic of China No. 23 Announcement and related notices are not applicable. 3. The duty-paid price of export unwrought aluminum shall be based on the Customs value of the customs duty of the import and export goods verified by the People’s Republic of China.