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Chapter I General Provisions
Article 1. With a view to implementing the policy of opening to the
outside world, promoting the development of foreign economic relations
and trade as well as the national economy, the present Regulations are
formulated in accordance with the Customs Law of the People's Republic
of China (hereinafter referred to as the Customs Law).
Article 2. All goods permitted to be imported into or exported out of
and all articles allowed to enter into the People's Republic of China
shall, unless otherwise provided for by the State Council, be subject
to payment of customs duties on imports or exports according to the
present Regulations.
Article 3. The tariff items, tariff nomenclature heading numbers and
tariff rates as prescribed in the Customs Import and Export Tariffs of
the People's Republic of China (hereinafter referred to as the
Tariffs) and the Import Tariff Rates of the People's Republic of China
for Entry Articles (hereinafter referred to as the Import Tariff Rates
for Entry Articles) which are formulated by the State Council shall
form an integral part of the present Regulations.
Article 4. The Customs Tariff Commission shall be established by the
State Council. The Customs Tariff Commission shall be responsible for
readjusting and interpreting tariff items, tariff nomenclature heading
numbers and tariff rates in the Tariffs and the Import Tariff Rates
for Entry Articles, which shall take effect upon the approval of the
State Council; it makes decisions on the goods subject to temporary
tariff rates, the tariff rates and time limit; it makes decisions on
the rate of tariff quota, the imposition of antidumping duties,
countervailing duties, duty under safeguard measures, retaliatory
duties; makes decisions on the implementation of other measures in
relation to customs duties and the application of tariff rates under
special circumstances, and exercises the other functions as provided
for by the State Council.
Article 5. The consignees of imported goods, the consignors of
exported goods and the owners of entry articles are obligatory customs
duty payers.
Article 6. The customs and the functionaries shall, according to the
statutory powers and legal procedures, exercise their functions of
collecting the customs duties, safeguard the interests of the state,
protect the legitimate rights and interests of the customs duty
payers, and accept supervision pursuant to law.
Article 7. Any customs duty payer shall have the right to request the
customs office to keep its commercial secrets to itself, and the
customs shall do so pursuant to law.
Article 8. According to relevant regulation, the customs shall award
the entities and individuals who disclose or help to find the acts in
violation of the present Regulations.
Chapter II Establishment and Application of Tariff Rates for Import
and Export Goods
Article 9. Import tariffs cover the most-favored-nation tariff rate,
conventional tariff rate, preferential tariff, general tariff rate and
quota tariff rate, etc. Temporary tariff rates may be applied to
import goods within a certain time limit.
Export tariff rates are set up in export duties. Temporary tariff
rates may be applicable to export goods within a certain time period.
Article 10. The most-favored-nation tariff rate shall be applied to
the import goods whose place of origin is a member of the WTO, to whom
the clause of the most-favored-nation is commonly applied, and the
import goods whose place of origin is a country or region that has
established with the People's Republic of China a bilateral trade
agreement that contains clauses reciprocal most-favored-nation
treatment, and the import goods whose place of origin is within the
territory of the People’s Republic of China.
The conventional tariff rate shall be applied to the import goods
whose place of origin is a country or region that has concluded with
the People's Republic of China a trade agreement that contains clauses
of preferential duty.
The special tariff rate shall be applied to the import goods whose
place of origin is a country or region that has concluded with the
People's Republic of China a trade agreement that contains clauses of
special preferential duty.
The general tariff rate shall be applied to the import goods except
those as listed in Paragraphs 1 through 3 of this Article and the
import goods whose place of origin is unknown.
Article 11. Where a temporary tariff rate is set up for the import
goods, to which the most-favored-nation tariff rate applies, the
temporary tariff rate shall prevail. With regard to the import goods
to which the conventional tariff rate or the preferential tariff rate
applies, the lower one shall prevail. As for the import goods to which
the general tariff rate applies, the temporary tariff rate shall not
apply.
Where a temporary tariff rate is set up for the export goods, to which
the export tariff rate applies, the temporary tariff rate shall
prevail.
Article 12. As for the import goods subject to tariff quota management
according to the provisions of the state, for those within the tariff
quota, the quota tariff rate shall be applied; and for those beyond
the tariff quota, the applicable tariff rates shall be carried out in
accordance with Articles 10 and 11 of the present Regulations.
Article 13. As for the import goods, against which antidumping,
countervailing or safeguard measure are taken according to relevant
laws and administrative regulations, the applicable rates shall be
carried out in accordance with the Antidumping Regulations of the
People's Republic of China, the Countervailing Regulations of the
People's Republic of China and the Regulations on Safeguard Measures
of the People's Republic of China.
Article 14. As for a country or region that prohibits, limits, imposes
additional duties or takes any other measures that affect the normal
trade with the People's Republic of China in violation of the trade
agreement or relevant convention concluded with the People's Republic
of China or both parties have joined, a retaliatory duty may imposed
on the import goods whose place of origin is the country or region,
and the retaliatory duty rate shall be applied.
The goods, applicable countries or regions, duty rates, time limits
and collection measures shall be determined and announced by the
Customs Tariff Commission.
Article 15. As for the import and export goods, the valid tariff rate
of the day when the customs accepts the import declaration or export
declaration shall be applied.
Where an import declaration is filed before the import goods arrives
upon the approval of the customs, the valid tariff rate of the day
when an entry declaration is filed for the means of transportation
that carries the goods shall be applied.
The date of the application of the tariff rate for transit goods shall
be separately provided by the Customs General Administration.
Article 16. When it is required to pay duties under any of the
following circumstances, the tariff rate of the day when the customs
accepts the declaration and handles the formalities for the payment of
duties shall be applied:
(1)Where, upon approval, the bonded goods are not to be re-carried out
of China;
(2)Where the goods that enjoy exemption or reduction of duties are
transferred to others or whose purpose of use is changed upon
approval;
(3)Where, upon approval, the goods that are allowed to enter into
China temporarily are not to be re-carried out of China and where,
upon approval, the goods that are permitted to exit China temporarily
are not to be re-carried into China;
(4)Where the import goods are leased and the duties are paid by
installments.
Article 17. The applicable tariff rates for the makeup or refund of
import or export duties shall be determined according to Article 15 or
Article 16 of the present Regulations.
Where an obligatory duty payer is required to pay a duty due to
violation of the present Regulations, the tariff rate of the day when
the violation occurs shall be applied. If it is unable to determine
the exact day when the violation arises, the tariff rate of the day
when the customs discovers the violation shall be applied.
Chapter III Determination of Dutiable Value for Import and Export
Goods
Article 18. The dutiable value for import goods shall be examined and
determined by the customs on the basis of the transaction value in
accordance with the requirements as prescribed in the Paragraph 3 of
this Article, and the freight, the associated expenses and the
insurance premiums incurred prior to the arrival and unloading of the
goods at the destination within the People's Republic of China.
The term "transaction value of import goods" means the actual total
amount of the price, covering the direct payments and indirect
payments, that the buyer within the territory of the People's Republic
of China shall pay the seller for the goods after readjustments have
been made according to Articles 19 and 20 of the present Regulations.
A transaction value of import goods shall meet the following
conditions:
(1)There is no limitation to the disposal and use of the buyer except
for the limitations as prescribed in the laws and administrative
regulations, the geographic limitation on the resale of goods and
those without material impact on the price of goods;
(2)It isn't unable to determine the transaction value of the goods
because of tied sale or other factors;
(3)The seller shall not directly or indirectly get any yields from the
resale, disposal or use of the goods after import, or the seller may
have some yields, but adjustments may be made according to Article 19
or 20 of the present Regulations.
(4)There is no special relationship between the buyer and seller, or
although there is any, it does not affect the transaction value.
Article 19. The following expenses on import goods shall be included
into the dutiable value:
(1)The commission and brokerage other than the commission on the
purchase of goods that shall be paid by the buyer;
(2)The expenses that shall be paid by the buyer for the containers
that are considered as an integrated part of the goods when the
dutiable value is examined and determined;
(3)The expenses for packing materials and packing labor shall be paid
by the buyer;
(4)The value of the materials, tools, moulds, consumable materials and
like goods that are related to the production of the goods and the
sale within the territory of the People's Republic of China and that
are provided by the buyer gratuitously or at a price lower than the
costs and may be apportioned in accordance with a reasonable rate, and
the expenses of relevant expenses such as the development and design
outside China, etc.;
(5)The franchise royalties in relation to the goods that shall be paid
by the buyer as a precondition for the sale of goods within the
territory of the People's Republic of China;
(6)The yields directly or indirectly obtained by the seller from the
resale, disposal or use of the goods after import.
Article 20. The following duties, taxes, and expenses specified in the
price of the goods in the process of import shall not be included into
the dutiable value of the goods hereof:
(1)The expenses of construction, installation, assembly, maintenance
and technical services after importing such goods as workshops,
machines, and equipments, etc.;
(2)The freight and related expenses and insurance premiums after the
arrival and unloading of the import goods at the destination within
the People's Republic of China;
(3)Import duties and domestic taxes.
Article 21. Where the transaction value of the import goods doesn't
meet the requirements as prescribed in Paragraph 3 of Article 18 of
the present Regulations, or the transaction value is unable to be
determined, the customs shall assess the dutiable value of the goods
according to the following values arranged in descending order of
precedence after it has learnt of relevant information and negotiated
with the obligatory duty payer about the price:
(1)The transaction price of the identical goods sold to a buyer within
the territory of the People's Republic of China at the same time or
nearly at the same time;
(2)The transaction price of the like goods sold to a buyer within the
territory of the People's Republic of China at the same time or nearly
at the same time;
(3)At the same time or nearly at the same time when the goods is
imported, the unit price of the import goods, the identical or like
import goods in the maximal quantity sold to the buyer without special
relationship in the first link of distribution, in which the items as
listed in Article 22 of the present Regulations shall be deducted;
(4)The price calculated according to the summation of the items,
including the costs of the materials in producing the goods, and the
processing expenses, the general profit and the general expenses in
selling goods of the same grade or like goods to a buyer within the
territory of the People's Republic of China, the freight, the
associated expenses and the insurance premiums incurred prior to the
arrival and unloading of the goods at the destination within the
territory of the People's Republic of China;
(5)The price assessed by any other reasonable method.
After the obligatory duty payer has submitted relevant materials to
the customs, it may apply to the customs for reversing the applicable
order of precedence between Items 3 and 4 of the preceding paragraph.
Article 22. With regard to the dutiable value assessed in accordance
with the Item 3 of Paragraph 1 of Article 21 of the present
Regulations, the items that shall be deducted refer to:
(1)The general profit, expenses and commission of the first link of
distribution of the goods of identical grade or like goods sold to the
buyers within the territory of the People's Republic of China;
(2)The freight, the associated expenses and the insurance premiums
after the arrival and unloading of the import goods at the destination
within the territory of the People's Republic of China;
(3)Import duties and domestic taxes.
Article 23. As for the goods imported by means of lease, the rent of
the goods as verified and determined by the customs shall be the
dutiable value.
The obligatory duty payer, who requests to pay the duty in a lump sum,
may choose to have the dutiable value assessed according to Article 21
of the present Regulations or to deem the total amount of rent as
verified and determined by the customs as the dutiable value.
Article 24. As for the goods carried abroad for processing, in case
they are declared to the customs and re-carried into China within the
time limit as specified by the customs, the dutiable value shall be
verified and determined on the basis of the overseas processing fees,
the costs of the spare parts and raw materials used, and the freight,
the associated expenses and the insurance premiums for re-carrying the
goods into China.
Article 25. As for the machines, tools, means of transportation or any
other goods carried abroad for maintenance, in case they are declared
to the customs and re-carried into China within the time limit as
specified by the customs, the dutiable value shall be verified and
determined on the basis of the overseas maintenance fees and the costs
of the spare parts and raw materials used.
Article 26. The dutiable value of export goods shall be examined and
determined by the customs on the basis of the transaction value of the
goods, and the freight, the associated fees and insurance premiums
incurred prior to the arrival and unloading of the goods at the
destination within the territory of the People's Republic of China.
The transaction value of export goods refers to the total amount of
the price that shall be directly or indirectly paid by the buyer to
the seller for the export goods.
Export duties shall not be included into the dutiable value.
Article 27. Where the transaction value of the export goods is unable
to be determined, the customs shall assess the dutiable value of the
goods according to the following prices arranged in descending of
precedence after it has learnt of relevant information and negotiated
with the obligatory duty payer about the price:
(1)The transaction price of the identical goods exported to the same
country or region at the same time or nearly at the same time;
(2)The transaction price of the like goods exported to the same
country or region at the same time or nearly at the same time;
(3)The price calculated in accordance with the summation of the items,
including the domestic costs of the materials in producing the
identical or like goods and the processing expenses, the general
profit and the general expenses, and the freight, associated expenses
and insurance premiums incurred within China;
(4)The price assessed by any other reasonable method.
Article 28. The costs, expenses, duties and taxes that are included
into or excluded from the dutiable value according to the present
Regulations shall be based on objective and quantifiable data.
Chapter IV The Collection of Import and Export Duties
Article 29. An obligatory duty payer of import goods shall, within 14
days as of the day when the means of carriage declares for entry,
submit a declaration to the customs office of the place of entry. An
obligatory duty payer of export goods shall, unless approved otherwise
by the customs office, submit a declaration to the customs office of
the place of exit after the goods arrive at the administrative area of
the customs but 24 hours prior to the loading of goods. With regard to
the transit import and export goods, the regulations of the Customs
General Administration shall be implemented.
Prior to the arrival of the import goods, the obligatory duty payer
may submit a declaration in advance upon approval of the customs. The
specific measures shall be separately formulated by the Customs
General Administration.
Article 30. An obligatory duty payer shall, according to the law,
faithfully file a declaration to the customs and provide the materials
required for determining the dutiable value, classifying the
commodities, determining the place of origin and taking antidumping,
countervailing or safeguard measures. If necessary, the customs may
demand the obligatory duty payer to make supplementary declarations.
Article 31. An obligatory duty payer shall, according to the table of
contents, stipulations, the general principle of classification,
category notes, chapter notes, subheading notes and any other
classification notes, classify the import or export goods that it
declares, and put them under the corresponding tariff nomenclature
heading numbers. The customs shall examine and determine the commodity
classification of the goods pursuant to law.
Article 32. The customs may demand an obligatory duty payer to offer
relevant materials required for determining the classification of the
commodities. If necessary, the customs may organize laboratory tests
and inspections, and take the results of test and inspection as the
basis of determining the classification of the commodities.
Article 33. For the purpose of examining the authenticity and
exactness of the declared value, the customs may inquire into and copy
the contracts, invoices, account books, evidences of settlement and
payment vouchers, instruments, business letters and telephones,
audio-visual products and other materials reflecting the relationship
between the buyer and seller and the transactions involved.
Where the customs is doubtful about the declared value of an
obligatory duty payer and if the amount of the duty involved is quite
large, the customs may, upon the approval of the director of the
customs directly under the Customs General Administration or of the
authorized director of its subordinate customs, inquire into the fund
flow reflected in the accounts opened by the obligatory duty payer in
the banks or any other financial institutions on the strength of the
assistance inquiry account notice in a uniform format of the Customs
General Administration and the employees' cards of the relevant
functionaries, and shall inform the banking regulatory institutions of
the relevant information.
Article 34. The customs office, that is doubtful about the price
declared by an obligatory duty payer, shall notify the obligatory duty
payer the reasons in writing, and demand it to make written
explanations or provide relevant materials within a prescribed time
limit.
In case the obligatory duty payer fails to make any explanation or
provide relevant materials within the specified time limit, or it is
still reasonable for the customs to be doubtful about the authenticity
and exactness of the declared value, the customs may refuse to accept
the value as declared by the obligatory duty payer, and may assess the
dutiable value according to Chapter III of the present Regulations.
Article 35. After the customs has examined and determined the dutiable
value of the import or export goods, the obligatory duty payer may
request the customs, in writing, to make written explanations about
how to determine the dutiable value of the import or export goods. The
customs shall make explanations in writing to the obligatory duty
payer.
Article 36. The import and export duties may be collected by ad
valorem or by quantity or by any other means as provided by the state.
If collected by ad valorem, the formula is: Payable Duties = Dutiable
Value × Tariff Rate
If collected by quantity, the formula is: Payable Duties = Quantity of
Goods × Unit Duty Value
Article 37. An obligatory duty payer shall pay the duties in the
designated bank within 15 days as of the day when the customs fills in
and issues a duty payment form. In case it fails to pay the duties
within the time limit, it shall pay a late fee of 0.05% of the amount
of the defaulted duties per day as of the day when the duties are in
default.
The customs may make an announcement about the information of the
obligatory duty payers who default the duties.
The customs shall issue receipts when collecting customs duties and
late fees. The formats of the receipts shall be formulated by the
Customs General Administration.
Article 38. The customs duties and late fees shall be calculated and
collected in terms of RMB.
Where the transaction value of import or export goods and the
associated expenses are calculated in terms of a foreign currency, the
dutiable value shall be calculated by converting the transaction value
and the associated expenses into RMB in accordance with the basic
exchange rate announced by the People's Bank of China. Where the
transaction value of import or export goods and the associated
expenses are calculated in terms of a foreign currency beyond the
scope of foreign currencies of basic exchange rate, the dutiable value
shall be calculated by converting them into RMB according to relevant
regulation of the state. The date of the applicable exchange rate
shall be provided by the Customs General Administration.
Article 39. Where an obligatory duty payer fails to pay the duties
because of force majeure or the change of duty policies of the state,
it may, upon approval of the Customs General Administration, extend
the time limit for the payment of the duties, but the extended period
shall not exceed 6 months.
Article 40. Where any clear evidence shows that an obligatory duty
payer of import or export goods transfers or conceals the dutiable
goods or other properties during the time period for paying duties,
the customs may order the obligatory duty payer to provide a guaranty.
Where the obligatory duty payer fails to provide a guaranty, the
customs may take duty preservation measures according to Article 61 of
the Customs Law of the People's Republic of China.
In case the obligatory duty payer or the guarantor still fails to pay
the duties 3 months after the expiration of time limit for paying the
duties, the customs may take mandatory measures according to Article
60 of the Customs Law.
Article 41. As for the materials imported for processing trade, if
they are imported under the provisions of the state on bonded imports,
and in case the finished products or the import materials fail to be
exported within the specified time limit, the customs shall collect
import duties according to relevant provisions.
Where import duties are paid for the materials imported for processing
trade when they enter into the territory of China according to the
provisions of the state, and the finished products or the import
materials are exported within the specified time limit, the customs
shall refund the duties collected on entry.
Article 42. Any of the following goods permitted to enter or exit
China temporarily by the customs, in case the obligatory duty payer
shall pay the customs office a sum of caution money equivalent to the
value of the duties payable or provides other guaranty, it may be
allowed not to pay the duties for the time being, but shall re-carry
the goods into or out of China within 6 months as of the day of entry
or exit. Upon the application of the obligatory duty payer, the
customs may extend the time limit for re-carrying the goods out of or
into China according to the provisions of the Customs General
Administration.
(1)The goods exhibited or used in exhibitions, trade fairs, meetings
and other similar activities;
(2)The articles used in performances or competitions in cultural or
sports exchange activities;
(3)The instruments, equipment and articles used in making news reports
or in producing films or TV programs;
(4)The instruments, equipment and articles used in scientific
research, teaching or medical activities;
(5)The means of transport and special vehicles used in the activities
as listed in Paragraphs 1 - 4 of this Article;
(6)The samples of goods;
(7)The instruments and tools used in installing, trial running and
testing equipment;
(8)The containers of the goods; and
(9)Other goods used for non-commercial purposes.
Where the goods permitted to enter China temporarily as listed in
Paragraph 1 aren't re-carried out of China within the specified time
limit, or the goods permitted to exit China temporarily aren't
re-carried into China within the specified time limit, the customs
shall collect duties pursuant to law.
As for other goods permitted to enter China temporarily which are
beyond the scope of good exempted from customs duties for the time
being as listed in Paragraph 1, the duties on the goods shall be
calculated and collected in accordance with the dutiable value and the
ratio between the time when the goods stay in China and the
depreciation time. The specific measures shall be formulated by the
Customs General Administration.
Article 43. Where, because of quality or specifications reasons, any
of the export goods is re-carried into China in its original form
within 1 year as of the day when they were exported, it is not subject
to import duties.
Where, because of quality or specifications reasons, any of the export
goods is re-carried out of China in its original form within 1 year as
of the day when they were imported, it is not subject to export
duties.
Article 44. As for the goods compensated without further charge or the
identical goods gratuitously replaced by the consigner of the import
or export goods, the carrier or the insurance company because of
damage, shortage, poor quality or incompatible specifications, no duty
shall be collected when they are imported or exported. With regard to
the gratuitously replaced original import goods that are not to be
re-carried outside China or the original export goods that are not to
be re-carried into China, the customs shall impose duties on the
original import or export goods in accordance with the relevant
provisions.
Article 45. The following import and export goods are duty-free:
(1)Where the customs duty of goods under a single invoice is not more
than RMB 50;
(2)The articles that are for advertising purposes or to be used as
samples and therefore of no commercial value;
(3)The materials gratuitously donated by foreign governments or
international organizations;
(4)The goods damaged prior to the customs clearance;
(5)The fuel, materials, food and drinks necessary for the journey and
carried by the means of transport that enter into or exit China;
As for the goods damaged prior to the customs clearance, the duties
may be reduced on the basis of the seriousness of the damages as
determined by the customs.
As for other goods exempt from duties or at reduced duties as provided
for in law, the customs shall exempt them from duties or reduce the
duties according to relevant provisions.
Article 46. As for the reduction or exemption of duties and the
temporary reduction or temporary exemption of duties on the import
goods or export goods of special areas, special enterprises or
specified purposes, the relevant provisions of the State Council shall
be implemented.
Article 47. As for the reduction or the exemption of import link taxes
levied by the customs on the import goods, the provisions of relevant
laws and administrative regulations shall be implemented.
Article 48. As for the import or export goods exempt from duties or at
reduced duties, the obligatory duty payer shall, unless otherwise
provided for, handle the duty exemption or reduction formalities for
examination and approval at the customs on the strength of relevant
documents according to the provisions before the goods are imported or
exported.
Article 49. As for the duty-exempted or duty-reduced import goods
whose use is subject to the supervision of the customs, if they are
transferred or if their purposes of use are changed within the term of
supervision and thus it is necessary to make up the duties, the
customs shall depreciate and assess the duties in accordance with the
import time, and make up the import tariffs.
The term of supervision for the special duty-exempted or duty-reduced
import goods shall be provided by the Customs General Administration.
Article 50. Under any of the following circumstances, an obligatory
duty payer may apply for the refund of customs duties within 1 year as
of the day when it pays the duties, and shall present the reasons to
the customs in written form and provide the original receipt of the
payment of duties and other relevant materials.
(1)The duty-paid import goods that are re-carried out of China in
their original forms because of quality or specifications reasons;
(2)The export-duty-paid export goods that are re-carried into China in
their original forms because of quality or specifications reasons and
have already repaid the domestic link export rebates;
(3)The export-duty-paid goods that fail to be loaded and exported for
any reason, for which an application is filed for canceling the
declaration.
The customs shall, within 30 days as of the day when it receives an
application for the refund of duties, verify the information and
notify the obligatory duty payer of the refund formalities. The
obligatory duty payer shall go through the relevant refund formalities
within 3 months as of the day when it receives the notice.
As for other customs duties that shall be refunded according to any
law or administrative regulation, the customs shall refund them
according to the law or administrative regulation.
Article 51. Where the customs finds the duties underpaid or missed
after the clearance of the import or export goods, it shall, within 1
year as of the day when the duties are paid or when the customs
clearance is made, demand the obligatory duty payer to make up the
duties. But under the circumstance that the duties are underpaid or
missed because of the obligatory duty payer' violation of relevant
provisions, the customs may demand the obligatory duty payer to make
up the underpaid or missed duties within 3 years as of the day when
the duties are paid or when the customs clearance is made, and charge
a late fee of 0.05 % of the amount of the underpaid or missed duties
per day as of the day when the duties are paid or when the customs
clearance is made.
Where the customs finds that the duties on the goods under its
supervision are underpaid or missed because of the obligatory duty
payer's violation of relevant provisions, it shall demand the
obligatory duty payer to make up the duties within 3 years as of the
payable day of the duties, and shall charge a late fee of 0.05 % of
the amount of the underpaid or missed duties per day from the payable
day.
Article 52. Where the customs finds any overpaid duties, it shall
inform the obligatory duty payer to go through duty refund formalities
immediately.
Where an obligatory duty payer finds any overpaid duties, it may,
within 1 year as of the day when the duties were paid, request the
customs to refund the overpaid duties and pay the current deposit
interest for the same period in written form. The customs shall verify
the information and notify the obligatory duty payer of the refund
formalities within 30 days as of the day when it accepts the
application.
The obligatory duty payer shall go through the refund formalities
within 3 months as of the day when it receives the notice.
Article 53. Where any duties and interest to be refunded, according to
Articles 50 and 52 of the present Regulations, involves the refund
from the state treasury, the provisions of the relevant laws and
administrative regulations on state treasury shall be implemented.
Article 54. Where a customs declaration enterprise accepts the
entrustment of an obligatory duty payer and handles the formalities
for customs declaration and duty payment in its own name, it and the
obligatory duty payer shall take joint and several liabilities for the
payment of duties.
Where a customs declaration enterprise accepts the entrustment of an
obligatory duty payer and goes through the customs declaration and
duty payment formalities in the name of the customs declaration
enterprise, the customs declaration and obligatory duty payer shall
take joint and several liabilities.
Where any goods subject to the supervision of the customs are damaged
or lost within the term when they are under the supervision of the
customs, unless they are damaged or lost as a result of force majeure,
the persons who are obligatory to keep the goods shall be responsible
for paying the corresponding duties.
Article 55. Where an obligatory duty payer who owes duties is to be
merged or divided, it shall, prior to the merger or division, report
to the customs and pay off the duties according to the law. Where the
obligatory duty payer fails to pay off the duties when it is merged,
the post-merger legal person or other organization shall keep on
performing the obligation of paying the duties that should have been
paid. Where the obligatory duty payer fails to pay off the duties when
it is divided, the post-division legal person or other organization
shall bear the joint liabilities for paying the duties that should
have been paid.
As for the duty-exempted goods or duty-reduced goods or bonded goods,
in case the obligatory duty payer is merged, divided or under any
other asset restructure circumstances within the term of supervision,
it shall report to the customs office concerned. If it is necessary to
pay duties according to relevant provisions, it shall pay off the
duties in accordance with the law. If it may continue to enjoy the
duty exemption or reduction or bonded enterprise treatments according
to relevant provisions, it shall handle the formalities for altering
the obligatory duty payer in the customs.
Where an obligatory duty payer owes duties, or is cancelled,
dissolved, bankrupt or terminated in any other lawful circumstances
within the supervision term of the duty-exempted or duty-reduced goods
or the bonded goods, it shall report to the customs office concerned
prior to liquidation. The customs shall, in accordance with the law,
check up the payable duties of the obligatory duty payer and make them
paid off.
Chapter V The Collection of Import Tariffs on Entry Articles
Article 56. The customs duties and import link taxes collected by the
customs instead of others are consolidated as import tariffs, which
shall be collected by the customs.
Article 57. Where any of the entry articles is for the self-use of an
individual and is within the scope of reasonable quantity as provided
for by the Customs General Administration, the obligatory duty payer
of the articles shall pay the import tariffs before the articles are
permitted to enter into China.
As for the entry goods for self-use purposes that exceed the quota as
prescribed by the Customs General Administration but remains within a
reasonable scope of quantity, the import duties shall be paid by the
obligatory duty payer of the entry goods prior to the release of the
goods in accordance with relevant provisions.
As for the entry articles exceeding the reasonable and self-use
quantity, the relevant formalities shall be handled by referring to
the import goods in accordance with the law.
As for the entry articles subject to payment of duties of goods as
specified by the Customs Tariff Commission of the State Council, the
duties shall be collected according to Chapters 2 - 4 of the present
Regulations.
Article 58. An obligatory duty payer of the articles on entry refers
to the person who carries the articles on entry, the consignee of the
posted articles on entry or any other consignee of the articles on
entry by other means.
Article 59. An obligatory duty payer of the entry articles may handle
the formalities for paying the duties by himself, or may entrust any
other person to do it as well. The person who accepts such an
entrustment shall comply with all the provisions on the obligatory
duty payer in this Chapter.
Article 60. The import tariffs shall be levied on the basis of ad
valorem.
The calculation formula for import tariffs is: Amount of Import
Tariffs = Dutiable Value × Import Tariff rate
Article 61. The customs shall classify the entry articles into
different categories and determine the dutiable value and the
applicable tariff rate according to the Form of Import Tariff Rates
for Entry Articles, and the People's Republic of China - the Form of
the Dutiable Values of Articles on Entry formulated by the Customs
General Administration.
Article 62. The tariff rate and the dutiable value implemented on the
day when the tariff payment form is filled in shall be applied to the
entry articles.
Article 63. The relevant provisions on the collection of import
tariffs on goods in the present Regulations shall be implement in the
reduction, exemption, makeup, demand of payment and refund of import
tariffs, and the collection of import tariffs on the articles that are
temporarily permitted to enter China.
Chapter VI Supplementary Provisions
Article 64. Where an obligatory customs duty payer or a guarantor
raises an objection to the customs' determination of the obligatory
customs duty payer, the price after paying the duty, the category of
goods, the place of origin, the applicable tariff rate or exchange
rate, the reduced or exempted amount of duty, the makeup of duty, the
refund of duty, the collection of default fees, the way of calculation
and collection of duty or the place of duty payment, it (he) shall pay
the duty, and may file a reconsideration application to the customs of
a higher level in accordance with the law. Where it (he) refuses to
accept the decision of reconsideration, it (he) may bring a lawsuit in
the people's court in accordance with the law.
Article 65. The provisions on the management of the collection of
duties shall be applied to the management of the collection of import
link tax by the customs.
Article 66. Whoever violates any of the present Regulations shall be
punished pursuant to the Customs Law, the Detailed Rules for the
Implementation of Administrative Punishments under the Customs Law of
the People' Republic of China and other relevant laws and
administrative regulations.
Article 67. The present Regulations shall come into force as of
January 1st, 2003 and the Regulations of the People's Republic of
China on Import and Export Duties amended and promulgated by the State
Council on March 18th, 1992 shall be repealed simultaneously. |
