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  • 中华人民共和国进出口关税条例 PRC Import and Export Customs Duty Regulations

    国务院令第392号

    (Promulgated by the State Council on 23 November 2003 and effective as of 1 January 2004.)

    颁布日期:20031123  实施日期:20040101  颁布单位:国务院

      PART ONE GENERAL PROVISIONS

      Article 1 These Regulations have been formulated in accordance with the relevant provisions of the PRC, Customs Law (the Customs Law) in order to implement the policy of opening up to the outside world and promote the development of foreign economic relations and trade and the national economy.

      Article 2 Customs shall levy and collect import and export customs duty on goods permitted to be imported into or exported out of the People's Republic of China and on incoming articles according to the provisions hereof, unless stipulated otherwise in laws or administrative regulations.

      Article 3 The State Council shall formulate the PRC, Customs Import and Export Tariff (the Tariff) and the PRC, Import Duty Rates for Incoming Articles (the Import Duty Rates for Incoming Articles) to stipulate the tax headings, tax codes and tax rates of customs duty, which are constituents of these Regulations.

      Article 4 The State Council shall establish a Commission for Custom Duty Rules to be responsible for adjusting and interpreting the tax headings, tax codes and tax rates in the Tariff and the Import Duty Rates for Incoming Articles, and implementing such adjustment and interpretation upon approval of the State Council; to determine the goods subject to interim duty rates, the duty rates and the effective period of such rates; to determine duty rates for customs duty quotas; to determine the levy and collection of anti-dumping duties, anti-subsidy duties, safeguard measure duties, retaliatory duties and implementation of other duty measures; and to determine the application of tax rates in special circumstances and to perform other responsibilities stipulated by the State Council.

      Article 5 The consignees of import goods, the consignors of export goods and the owners of incoming articles are persons with obligations to pay customs duty.

      Article 6 Customs and its staff shall perform the duties of levy and administration of customs duty in accordance with statutory authority and statutory procedures, safeguard the State interests, protect the lawful rights and interests of duty payers and accept supervision according to law.

      Article 7 Duty payers have the right to request customs to maintain the confidentiality of their trade secrets, and customs shall do so in accordance with the law.

      Article 8 Customs shall, in accordance with relevant provisions, reward work units and individuals that report or assist in the investigation of acts in violation hereof, and shall be responsible for maintaining confidentiality.

      PART TWO SETTING AND APPLICATION OF CUSTOMS DUTY RATES ON IMPORT AND EXPORT GOODS

      Article 9 Customs duty rates for imports such as Most-Favoured-Nation tariff rates, agreed duty rates, preferential duty rates, general duty rates and duty rates for customs duty quotas shall be set. Interim duty rates may be imposed on import goods for a specified time period.

      Export duty rates for export customs duty shall be set. Interim duty rates may be imposed on export goods for a specified time period.

      Article 10 Most-Favoured-Nation tariff rates shall apply to import goods originating from a member of the World Trade Organization that is subject to the Most-Favoured-Nation treatment clause, from a country or region that has entered into a bilateral trade agreement containing a mutual Most-Favoured-Nation treatment clause with the People's Republic of China, and from within the People's Republic of China.

      Agreed duty rates shall apply to import goods originating from a country or region that has entered into a regional trade agreement containing a clause on preferential duties with the

    People's Republic of China.

      Preferential duty rates shall apply to import goods originating from a country or region that has entered into a trade agreement containing a clause on special preferential duties with the People's Republic of China.

      General duty rates shall apply to import goods originating from a country or region falling outside Paragraphs One, Two and Three of this Article and to import goods whose place of origin is unknown.

      Article 11 If the import goods to which Most-Favoured-Nation tariff rates apply are subject to an interim duty rate, the interim duty rate shall apply. If the import goods to which an agreed duty rate or preferential duty rate applies are subject to an interim duty rate, the lower duty rate shall prevail. Interim duty rate shall not apply to import goods subject to a general duty rate.

      If the export goods to which an export duty rate applies is subject to an interim duty rate, the interim duty rate shall apply.

      Article 12 Duty rates for customs duty quotas shall apply to import goods that are subject to duty quota administration according to State regulations provided that they are within the duty quota. Application of duty rates to the import goods outside the duty quota shall be handled in accordance with Articles 10 and 11 hereof.

      Article 13 If an anti-dumping, anti-subsidy or safeguard measure is imposed on import goods in accordance with the provisions of the relevant laws and administrative regulations, the application of duty rate to such import goods shall be handled in accordance with the relevant provisions of the PRC, Anti-dumping Regulations, the PRC, Anti-subsidy Regulations and the PRC, Safeguard Measures Regulations.

      Article 14 If any country or region, in violation of the trade agreement into which it has entered with or to which it is a party with the People's Republic of China and the related agreements, imposes prohibition, restriction, additional customs duty or other measures that affect normal trade on the People's Repubic of China in respect of trade, retaliatory duties may be levied on, and retaliatory duty rates may be applied to, the import goods originating from such country or region.

      Goods on which retaliatory duties are levied and collected, the countries subject to such duties, the duty rates, the time period and the method of levy and collection shall be determined and publicized by the State Council Commission for Custom Duty Rules.

      Article 15 Import and export goods shall be subject to the duty rate in effect on the date on which the import or export declaration for the goods is accepted by customs.

      Import goods that are verified and approved by customs for declaration prior to arrival shall be subject to the duty rate in effect on the date of entry into the country of the means of transport carrying such goods.

      The date of application of duty rate to goods in transit between customs shall be stipulated by the General Administration of Customs separately.

      Article 16 In any of the following circumstances, if customs duty is payable, the duty rate in effect on the date on which customs accepts the declaration and completes the formalities of duty payment shall apply:

      1. bonded goods are approved not to be re-exported;

      2. goods for which duty has been reduced or exempted are approved to be transferred or used for other purposes;

      3. temporarily admitted goods are approved not to be re-exported, or temporarily exported goods are approved not to be re-imported;

      4. customs duty for goods imported on lease is paid in instalments.

      Article 17 The duty rates applicable to supplementation and refund of customs duty on import and export goods shall be determined in accordance with Article 15 or Article 16 hereof.

      If pursue of customs duty is necessary as a result of a violation of provisions

    by a duty payer, the duty rate in effect on the date of occurrence of the act shall apply. If the date of occurrence of the act cannot be determined, the duty rate in effect on the date of discovery of the act by customs shall apply.

      PART THREE DETERMINATION OF DUTIABLE VALUE OF IMPORT GOODS AND EXPORT GOODS

      Article 18 The dutiable value of import goods shall be examined and determined by customs on the basis of the transaction price that satisfies the conditions set out in Paragraph Three of this Article as well as the costs of transport, the related charges and the insurance premiums of such goods prior to unloading after arrival at the place of entry into the People's Republic of China.

      The transaction price of import goods means the total price actually paid or payable by the buyer to the seller for the import of goods at the time of sale of such goods into the People's Republic of China by the seller, as adjusted in accordance with Articles 19 and 20 hereof, including the amounts directly and indirectly paid.

      The transaction price of import goods shall satisfy the following conditions:

      1. there shall be no restriction on the buyer's disposal or use of the goods, except for the restrictions imposed by laws or administrative regulations, restrictions on the geographical area in which the goods may be resold, and restrictions that do not have an substantial effect on the value of the goods;

      2. the transaction price of such goods cannot be determined as a result of bundled sales or other factors;

      3. no part of the proceeds shall be directly or indirectly obtained by the seller from the buyer for the resale, disposal or use of such goods after import, or if there are proceeds, adjustment can be made in accordance with Article 19 or Arti

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