中华人民共和国进出口关税条例（2017修订） 作者：未知     时间：2020-08-18    来源：国务院

（2003年11月23日中华人民共和国国务院令第392号公布 根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》第一次修订 根据2013年12月7日《国务院关于修改部分行政法规的决定》第二次修订 根据2016年2月6日《国务院关于修改部分行政法规的决定》第三次修订 根据2017年3月1日《国务院关于修改和废止部分行政法规的决定》第四次修订）

 

Regulations of the People's Republic of China on Import and Export Duties

 

第一章 总 则  CHAPTER I — GENERAL PRINCIPLES

第一条

为了贯彻对外开放政策，促进对外经济贸易和国民经济的发展，根据《中华人民共和国海关法》（以下简称《海关法》）的有关规定，制定本条例。

 

Article 1.

These Regulations are formulated in accordance with the relevant provisions of the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law") for the purposes of implementing open-up policies and promoting the development of foreign trade and economic cooperation and the national economy.

 

第二条

中华人民共和国准许进出口的货物、进境物品，除法律、行政法规另有规定外，海关依照本条例规定征收进出口关税。

 

Article 2.

The Customs shall collect customs duties in accordance with the provisions of these Regulations for imports and exports approved by the People's Republic of China or articles allowed to be brought into the country, unless otherwise provided by laws and administrative regulations.

 

第三条

国务院制定《中华人民共和国进出口税则》（以下简称《税则》）、《中华人民共和国进境物品进口税税率表》（以下简称《进境物品进口税税率表》），规定关税的税目、税则号列和税率，作为本条例的组成部分。

 

Article 3.

The State Council shall formulate the Regulations on Import and Export Tariff of the People's Republic of China (hereinafter referred to as the "Tariff Regulations") and the Schedule of Import Duties of the People's Republic of China (hereinafter referred to as the "Schedule of Import Duties") and stipulate the tariff items, codes and rates which shall form a part of these Regulations.

 

第四条

国务院设立关税税则委员会，负责《税则》和《进境物品进口税税率表》的税目、税则号列和税率的调整和解释，报国务院批准后执行；决定实行暂定税率的货物、税率和期限；决定关税配额税率；决定征收反倾销税、反补贴税、保障措施关税、报复性关税以及决定实施其他关税措施；决定特殊情况下税率的适用，以及履行国务院规定的其他职责。

 

Article 4.

The Customs Tariff Commission of the State Council shall be responsible for the adjustment and interpretation of tax items, codes and rates set out in the Tariff Regulations and Schedule of Import Duties and implementation upon approval of the State Council. The Commission shall also determine the items for which provisional duties apply and the rates and period of validity, tariff rates for quota items, collection of anti-dumping duties, countervailing duties, safeguard duties, retaliatory duties, implementation of other customs duties and application of customs duty rates for special circumstances as well as perform other duties stipulated by the State Council.

 

第五条

进口货物的收货人、出口货物的发货人、进境物品的所有人，是关税的纳税义务人。

 

Article 5.

Consignees of imports, consignors of exports and owners of articles brought into the country shall pay customs duties.

 

第六条

海关及其工作人员应当依照法定职权和法定程序履行关税征管职责，维护国家利益，保护纳税人合法权益，依法接受监督。

 

Article 6.

The Customs and its personnel shall impose and collect customs duties, safeguard the rights and interests of the State and protect the legal rights and interests of taxpayers in accordance with their statutory powers and the statutory procedures and shall be subject to supervision in accordance with laws.

 

第七条

纳税义务人有权要求海关对其商业秘密予以保密，海关应当依法为纳税义务人保密。

 

Article 7.

Taxpayers shall have the right to request that the Customs keep their commercial secrets confidential and the Customs shall do so in accordance with laws.

 

第八条

海关对检举或者协助查获违反本条例行为的单位和个人，应当按照规定给予奖励，并负责保密。

 

Article 8.

The Customs shall reward organisations and individuals for reporting on offences or assisting in the uncovering of acts which contravene these Regulations and shall be keep their identity confidential.

 

第二章 进出口货物关税税率的设置和适用  CHAPTER II — SETTING AND APPLICATION OF CUSTOMS DUTY RATES FOR IMPORTS AND EXPORTS

第九条

进口关税设置最惠国税率、协定税率、特惠税率、普通税率、关税配额税率等税率。对进口货物在一定期限内可以实行暂定税率。

 

出口关税设置出口税率。对出口货物在一定期限内可以实行暂定税率。

 

Article 9.

Customs duty rates for imports shall include most-favoured-nation tariff rates, conventional tariff rates, preferential tariff rates, general tariff rates and tariff rates for quota items. Provisional rates of import duties may be implemented for a specified period of time.

 

Customs duty rates for exports shall be established. Provisional rates of export duties may be implemented for a specified period of time.

 

第十条

原产于共同适用最惠国待遇条款的世界贸易组织成员的进口货物，原产于与中华人民共和国签订含有相互给予最惠国待遇条款的双边贸易协定的国家或者地区的进口货物，以及原产于中华人民共和国境内的进口货物，适用最惠国税率。

 

原产于与中华人民共和国签订含有关税优惠条款的区域性贸易协定的国家或者地区的进口货物，适用协定税率。

 

原产于与中华人民共和国签订含有特殊关税优惠条款的贸易协定的国家或者地区的进口货物，适用特惠税率。

 

原产于本条第一款、第二款和第三款所列以外国家或者地区的进口货物，以及原产地不明的进口货物，适用普通税率。

 

Article 10.

Most-favoured-nation tariff rates shall apply to imports originating from any member country of the World Trade Organisation that applies the most-favoured-nation treatment clause, imports originating from a country or region that has signed a bilateral agreement with the People's Republic of China which includes a clause on reciprocal granting of most-favoured-nation treatment, and imports originating from the People's Republic of China.

 

Conventional tariff rates shall apply to imports originating from a country or region that has signed a regional trade agreement with the People's Republic of China which includes a clause on preferential tariffs.

 

Preferential tariff rates shall apply to imports originating from a country or region that has signed a trade agreement with the People's Republic of China which includes a clause on special tariff concessions.

 

General tariff rates shall apply to imports originating from a country or region other than those listed in the preceding paragraphs of this Article and imports of unknown place of origin.

 

第十一条

适用最惠国税率的进口货物有暂定税率的，应当适用暂定税率；适用协定税率、特惠税率的进口货物有暂定税率的，应当从低适用税率；适用普通税率的进口货物，不适用暂定税率。

 

适用出口税率的出口货物有暂定税率的，应当适用暂定税率。

 

Article 11.

Where applicable, provisional rates shall apply for imports subject to most-favoured-nation tariff. Where provisional rates are applicable for imports on which conventional and preferential tariff rates apply, the lower of the applicable rates shall apply. Provisional rates shall not apply for imports subject to general tariff.

 

Where applicable, provisional rates for exports subject to export tariff.

 

第十二条

按照国家规定实行关税配额管理的进口货物，关税配额内的，适用关税配额税率；关税配额外的，其税率的适用按照本条例第十条、第十一条的规定执行。

 

Article 12.

Tariff rates for quota items shall apply to imports subject to tariff quota administration in accordance with State regulations and which fall within the quota. Application of tariff rates for imports which are not within the quota shall comply with the provisions of Articles 10 and 11.

 

第十三条

按照有关法律、行政法规的规定对进口货物采取反倾销、反补贴、保障措施的，其税率的适用按照《中华人民共和国反倾销条例》、《中华人民共和国反补贴条例》和《中华人民共和国保障措施条例》的有关规定执行。

 

Article 13.

Application of tariff rates in accordance with the relevant provisions of the Anti-dumping Regulations of the People's Republic of China, Anti-subsidy Regulations of the People's Republic of China and Regulations of the People's Republic of China on Safeguard Measures.

 

第十四条

任何国家或者地区违反与中华人民共和国签订或者共同参加的贸易协定及相关协定，对中华人民共和国在贸易方面采取禁止、限制、加征关税或者其他影响正常贸易的措施的，对原产于该国家或者地区的进口货物可以征收报复性关税，适用报复性关税税率。

 

征收报复性关税的货物、适用国别、税率、期限和征收办法，由国务院关税税则委员会决定并公布。

 

Article 14.

Retaliatory duties may be levied on imports originating from any country or region that breaches a trade agreement and related agreements that it has signed with or taken part in jointly with the People's Republic of China, by putting in place embargoes or restrictions, levying additional customs duties or adopting any other measures that affect normal trade in relation to trade with the People's Republic of China, and retaliatory duty rates shall apply.

 

The goods and nationality of the goods to which retaliatory duties shall be applied, tariff rates, duration and method of levying shall be determined and announced by the Customs Tariff Commission of the State Council.

 

第十五条

进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。

 

进口货物到达前，经海关核准先行申报的，应当适用装载该货物的运输工具申报进境之日实施的税率。

 

转关运输货物税率的适用日期，由海关总署另行规定。

 

Article 15.

Prevailing rates of customs duties as of the date of acceptance of customs declaration for the imports or exports shall apply on such imports or exports.

 

In the event of customs declaration accepted in advance of arrival of imports, the prevailing rates of customs duties as of the date of declaration for the arrival of the vessel or vehicle carrying the imports shall apply.

 

The date of application of tariff rates for goods in transit shall be stipulated separately by the General Administration of Customs.

 

第十六条

有下列情形之一，需缴纳税款的，应当适用海关接受申报办理纳税手续之日实施的税率：

 

（一）保税货物经批准不复运出境的；

 

（二）减免税货物经批准转让或者移作他用的；

 

（三）暂时进境货物经批准不复运出境，以及暂时出境货物经批准不复运进境的；

 

（四）租赁进口货物，分期缴纳税款的。

 

Article 16.

Prevailing rates of customs duties as of the date of acceptance of an application for payment of customs duties shall apply in any of the following situation:

 

(1) bonded goods which are not re-shipped out of the country upon approval;

 

(2) duty-reduced or duty-free goods approved for transfer to another party or other usage purposes;

 

(3) goods entering on a temporary basis are subsequently not re-shipped out of the country upon approval, and goods exiting on a temporary basis are subsequently not re-shipped into the country upon approval; or

 

(4) imports on lease for which customs duties are paid in instalments.

 

第十七条

补征和退还进出口货物关税，应当按照本条例第十五条或者第十六条的规定确定适用的税率。

 

因纳税义务人违反规定需要追征税款的，应当适用该行为发生之日实施的税率；行为发生之日不能确定的，适用海关发现该行为之日实施的税率。

 

Article 17.

Applicable rates for supplementary duties or refund of import and export duties shall be determined in accordance with the provisions of Article 15 or Article 16.

 

Prevailing rates of customs duties as of the date of the violation shall apply for supplementary duties payable in the event of a violation by the taxpayer. Where the date cannot be determined, prevailing rates of customs duties as of the date on which the violation is uncovered by the Customs shall apply.

 

第三章 进出口货物完税价格的确定  CHAPTER III — DETERMINATION OF DUTIABLE VALUE OF IMPORTS AND EXPORTS

第十八条

进口货物的完税价格由海关以符合本条第三款所列条件的成交价格以及该货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费为基础审查确定。

 

进口货物的成交价格，是指卖方向中华人民共和国境内销售该货物时买方为进口该货物向卖方实付、应付的，并按照本条例第十九条、第二十条规定调整后的价款总额，包括直接支付的价款和间接支付的价款。

 

进口货物的成交价格应当符合下列条件：

 

（一）对买方处置或者使用该货物不予限制，但法律、行政法规规定实施的限制、对货物转售地域的限制和对货物价格无实质性影响的限制除外；

 

（二）该货物的成交价格没有因搭售或者其他因素的影响而无法确定；

 

（三）卖方不得从买方直接或者间接获得因该货物进口后转售、处置或者使用而产生的任何收益，或者虽有收益但能够按照本条例第十九条、第二十条的规定进行调整；

 

（四）买卖双方没有特殊关系，或者虽有特殊关系但未对成交价格产生影响。

 

Article 18.

The dutiable value of imports shall be examined and determined by the Customs in accordance with the transaction price which complies with the criteria stipulated in paragraph 3 of this Article and such shipping and other related costs and insurance costs of the imports incurred up to the point of uploading on arrival in the People's Republic of China.

 

The transaction price of imports shall refer to the total purchase price after adjustment in accordance with the provisions of Articles 19 and 20 paid or payable by the buyer to the seller for the imports at the time of sale of the goods in the People's Republic of China and shall include both direct and indirect payment of purchase price.

 

The transaction price of imports shall satisfy the following criteria:

 

(1) no restriction on the disposal or use of the goods by the buyer, unless otherwise provided by laws and administrative regulations in relation to restrictions on the region where the goods can be resold and restrictions which have no substantive effect on the price of the goods;

 

(2) the transaction value of the goods is not undeterminable as a result of the goods being sold as a package or other factors;

 

(3) the seller shall not receive any proceeds from the buyer directly or indirectly as a result of resale, disposal or use of the imports or adjustment may be made to the proceeds in accordance with the provisions of Articles 19 and 20; and

 

(4) there is no special relationship between the buyer and seller or in the event of the existence of a special relationship, such relationship does not have an impact on the transaction price.

 

第十九条

进口货物的下列费用应当计入完税价格：

 

（一）由买方负担的购货佣金以外的佣金和经纪费；

 

（二）由买方负担的在审查确定完税价格时与该货物视为一体的容器的费用；

 

（三）由买方负担的包装材料费用和包装劳务费用；

 

（四）与该货物的生产和向中华人民共和国境内销售有关的，由买方以免费或者以低于成本的方式提供并可以按适当比例分摊的料件、工具、模具、消耗材料及类似货物的价款，以及在境外开发、设计等相关服务的费用；

 

（五）作为该货物向中华人民共和国境内销售的条件，买方必须支付的、与该货物有关的特许权使用费；

 

（六）卖方直接或者间接从买方获得的该货物进口后转售、处置或者使用的收益。

 

Article 19.

The following costs of imports shall be included in the dutiable value:

 

(1) commissions and brokerages borne by the buyer in addition to commissions on purchase;

 

(2) costs of containers which are deemed as an integral part of the goods at the time of examination and determination of the dutiable value of the goods and borne by the buyer;

 

(3) costs of packaging material and labour costs borne by the buyer;

 

(4) purchase prices of parts and materials, tools, moulds, consumables and other similar goods related to the manufacture and sale of the imports which are supplied by the buyer free-of-charge or below-cost and which can be apportioned in accordance with an appropriate ratio, and expenses for overseas development and design;

 

(5) franchise fees related to the imports which are payable by the buyer as a condition of the sale of such imports; and

 

(6) proceeds obtained by the seller directly or indirectly from the buyer as a result of the resale, disposal or use of the imports.

 

第二十条

进口时在货物的价款中列明的下列税收、费用，不计入该货物的完税价格：

 

（一）厂房、机械、设备等货物进口后进行建设、安装、装配、维修和技术服务的费用；

 

（二）进口货物运抵境内输入地点起卸后的运输及其相关费用、保险费；

 

（三）进口关税及国内税收。

 

Article 20.

The following taxes and costs which are stipulated as part of the purchase price of the goods at the time of import shall not be included in the dutiable value of the goods:

 

(1) costs of construction, installation, assembly, maintenance and technical services for imports such as plants, machinery and equipment subsequent to importation;

 

(2) transportation costs and insurance costs of imports incurred subsequent to offloading on arrival in the People's Republic of China; and

 

(3) import duties and domestic taxes.

 

第二十一条

进口货物的成交价格不符合本条例第十八条第三款规定条件的，或者成交价格不能确定的，海关经了解有关情况，并与纳税义务人进行价格磋商后，依次以下列价格估定该货物的完税价格：

 

（一）与该货物同时或者大约同时向中华人民共和国境内销售的相同货物的成交价格。

 

（二）与该货物同时或者大约同时向中华人民共和国境内销售的类似货物的成交价格。

 

（三）与该货物进口的同时或者大约同时，将该进口货物、相同或者类似进口货物在第一级销售环节销售给无特殊关系买方最大销售总量的单位价格，但应当扣除本条例第二十二条规定的项目。

 

（四）按照下列各项总和计算的价格：生产该货物所使用的料件成本和加工费用，向中华人民共和国境内销售同等级或者同种类货物通常的利润和一般费用，该货物运抵境内输入地点起卸前的运输及其相关费用、保险费。

 

（五）以合理方法估定的价格。

 

纳税义务人向海关提供有关资料后，可以提出申请，颠倒前款第（三）项和第（四）项的适用次序。

 

Article 21.

Where the transaction price of the imports does not comply with the criteria stipulated in Paragraph 3 of Article 18 or is undeterminable, the Customs shall estimate the dutiable value of the goods in accordance with the following sequential criteria upon clarification and discussion with the taxpayer:

 

(1) the transaction price of identical imports to the People's Republic of China at the same time or approximately the same time as the imports;

 

(2) the transaction price of similar imports to the People's Republic of China at the same time or approximately the same time as the imports;

 

(3) the unit price of the largest quantity sold of the imports or identical or similar imports sold at the same time or approximately the same time as the imports at the first link of the sales chain in an arm's length transaction and after deductions of the items stipulated in Article 22;

 

(4) a price calculated in accordance with the sum total of the production and processing costs of parts and materials used for the manufacturing of the goods, normal profits and general costs of selling goods of the same class or the same category in the People's Republic of China and shipping and other related costs and insurance costs of the goods up to the point of offloading on arrival in the People's Republic of China; and

 

(5) an estimated price based on a reasonable method.

 

Upon submission of the relevant documents by the taxpayer to the Customs, the taxpayer may submit an application in reversal of the application sequence of items (3) and (4) above.

 

第二十二条

按照本条例第二十一条第一款第（三）项规定估定完税价格，应当扣除的项目是指：

 

（一）同等级或者同种类货物在中华人民共和国境内第一级销售环节销售时通常的利润和一般费用以及通常支付的佣金；

 

（二）进口货物运抵境内输入地点起卸后的运输及其相关费用、保险费；

 

（三）进口关税及国内税收。

 

Article 22.

The items to be deducted for the determination of dutiable value in accordance with the provisions of item (3) of paragraph 1 of Article 21 shall be:

 

(1) normal profits and general costs of goods of a similar class or category sold at the first stage of the sales chain within the People's Republic of China and any commission normally paid;

 

(2) transportation costs and insurance costs of imports incurred subsequent to offloading on arrival in the People's Republic of China; and

 

(3) import duties and domestic taxes.

 

第二十三条

以租赁方式进口的货物，以海关审查确定的该货物的租金作为完税价格。

 

纳税义务人要求一次性缴纳税款的，纳税义务人可以选择按照本条例第二十一条的规定估定完税价格，或者按照海关审查确定的租金总额作为完税价格。

 

Article 23.

The dutiable value of imports on lease shall be the leasing cost of the goods as examined and determined by Customs.

 

Taxpayers requesting for one-off payment of customs duties may opt for determination of the dutiable value of their goods in accordance with the provisions of Article 21 or use the total lease cost estimated by the Customs as the dutiable value.

 

第二十四条

运往境外加工的货物，出境时已向海关报明并在海关规定的期限内复运进境的，应当以境外加工费和料件费以及复运进境的运输及其相关费用和保险费审查确定完税价格。

 

Article 24.

The dutiable value of goods sent overseas for processing with customs declaration formalities completed and shipped back into the country within the period stipulated by the Customs shall be determined on the basis of processing costs plus costs of materials and parts and shipping and related costs and insurance costs for shipping the goods back into the country.

 

第二十五条

运往境外修理的机械器具、运输工具或者其他货物，出境时已向海关报明并在海关规定的期限内复运进境的，应当以境外修理费和料件费审查确定完税价格。

 

Article 25.

The dutiable value of machinery, transportation vehicles or other goods sent overseas for repair with customs declaration formalities completed and shipped back into the country within the period stipulated by the Customs shall be determined on the basis of repair costs plus costs of materials and parts.

 

第二十六条

出口货物的完税价格由海关以该货物的成交价格以及该货物运至中华人民共和国境内输出地点装载前的运输及其相关费用、保险费为基础审查确定。

 

出口货物的成交价格，是指该货物出口时卖方为出口该货物应当向买方直接收取和间接收取的价款总额。

 

出口关税不计入完税价格。

 

Article 26.

The dutiable value of exports shall be determined by the Customs on the basis of the transaction price of the goods plus shipping and related costs and insurance costs of the goods up to the point of offloading for exportation from the People's Republic of China.

 

The transaction price of exports shall refer to the total purchase price collected by the seller directly or indirectly from the buyer at the time of exportation for such exports.

 

Export duties shall not be included in the dutiable value of exports.

 

第二十七条

出口货物的成交价格不能确定的，海关经了解有关情况，并与纳税义务人进行价格磋商后，依次以下列价格估定该货物的完税价格：

 

（一）与该货物同时或者大约同时向同一国家或者地区出口的相同货物的成交价格。

 

（二）与该货物同时或者大约同时向同一国家或者地区出口的类似货物的成交价格。

 

（三）按照下列各项总和计算的价格：境内生产相同或者类似货物的料件成本、加工费用，通常的利润和一般费用，境内发生的运输及其相关费用、保险费。

 

（四）以合理方法估定的价格。

 

Article 27.

Where the transaction price of the exports is undeterminable, the Customs shall estimate the dutiable value of the goods in accordance with the following sequential criteria upon clarification and discussion with the taxpayer:

 

(1) the transaction price of identical exports to the same country or region at the same time or approximately the same time as the exports;

 

(2) the transaction price of similar exports to the same country or region at the same time or approximately the same time as the exports;

 

(3) a price calculated in accordance with the sum total of the production and processing costs of parts and materials used for the manufacturing of identical or similar goods domestically, normal profits and general costs, shipping and other related costs and insurance costs incurred domestically; and

 

(4) an estimated price based on a reasonable method.

 

第二十八条

按照本条例规定计入或者不计入完税价格的成本、费用、税收，应当以客观、可量化的数据为依据。

 

Article 28.

Production costs, costs, and duties which are included or excluded in the dutiable valuable in accordance with the provisions of these Regulations shall be based on objective, quantifiable data.

 

第四章 进出口货物关税的征收  CHAPTER IV — COLLECTION OF CUSTOMS DUTIES ON IMPORTS AND EXPORTS

第二十九条

进口货物的纳税义务人应当自运输工具申报进境之日起14日内，出口货物的纳税义务人除海关特准的外，应当在货物运抵海关监管区后、装货的24小时以前，向货物的进出境地海关申报。进出口货物转关运输的，按照海关总署的规定执行。

 

进口货物到达前，纳税义务人经海关核准可以先行申报。具体办法由海关总署另行规定。

 

Article 29.

Taxpayers for imports shall submit a declaration to the Customs at the place of importation within 14 days of the date of declaration on entry of the transportation vehicle or vessel into the country. Taxpayers for exports shall submit a declaration to the Customs at the place of exportation upon arrival of the goods at the Customs supervision and control zone and 24 hours prior to loading, unless otherwise with special approval of the Customs. Collection of customs duties for goods in transit shall comply with the regulations of the General Administration of Customs.

 

Subject to approval of the Customs, taxpayers may submit a declaration for imports prior to their arrival. Specific measures shall be stipulated by the General Administration of Customs.

 

第三十条

纳税义务人应当依法如实向海关申报，并按照海关的规定提供有关确定完税价格、进行商品归类、确定原产地以及采取反倾销、反补贴或者保障措施等所需的资料；必要时，海关可以要求纳税义务人补充申报。

 

Article 30.

Taxpayers shall make a legal and factual declaration to the Customs and submit all documents required to determine the dutiable value, commodity categorisation, place of origin, and documents required for implementation of anti-dumping, countervailing or safeguard measures in accordance with Customs regulations. Where necessary, the Customs may require taxpayers to make supplementary declaration.

 

第三十一条

纳税义务人应当按照《税则》规定的目录条文和归类总规则、类注、章注、子目注释以及其他归类注释，对其申报的进出口货物进行商品归类，并归入相应的税则号列；海关应当依法审核确定该货物的商品归类。

 

Article 31.

Taxpayers shall carry out commodity categorisation of declared imports in accordance with coding and general rules of categorisation, category notes, chapter notes, sub-directory notes and other categorisation notes stipulated in the Tariff Regulations and classify the imports with the corresponding tariff code numbers. The Customs shall examine and confirm the commodity categories of imports in accordance with laws.

 

第三十二条

海关可以要求纳税义务人提供确定商品归类所需的有关资料；必要时，海关可以组织化验、检验，并将海关认定的化验、检验结果作为商品归类的依据。

 

Article 32.

The Customs may request taxpayers to provide all documents required to determine commodity categories. Where necessary, the Customs may organise testing and inspection and use the testing and inspection results as the basis for commodity categorisation.

 

第三十三条

海关为审查申报价格的真实性和准确性，可以查阅、复制与进出口货物有关的合同、发票、账册、结付汇凭证、单据、业务函电、录音录像制品和其他反映买卖双方关系及交易活动的资料。

 

海关对纳税义务人申报的价格有怀疑并且所涉关税数额较大的，经直属海关关长或者其授权的隶属海关关长批准，凭海关总署统一格式的协助查询账户通知书及有关工作人员的工作证件，可以查询纳税义务人在银行或者其他金融机构开立的单位账户的资金往来情况，并向银行业监督管理机构通报有关情况。

 

Article 33.

The Customs may check and make copies of the contracts, invoices, accounts, exchange settlement vouchers, shipping documents, business correspondence, audio and video tapes and other documents which reflects the relationship and trading activities between the buyer and seller for the purposes of examination of the validity and accuracy of declared prices.

 

Subject to the approval of the Director of the Customs office or the Director of an authorised subordinate Customs office, the Customs may investigate into fund transactions of the bank accounts of the taxpayer with a bank or financial institution by presenting the "Notice of the General Administration of Customs on Assistance to Bank Account Enquiries" and ID cards of the relevant personnel and investigation findings shall be reported to the banking regulatory authorities for cases of doubtful declared prices and large amount of custom duties.

 

第三十四条

海关对纳税义务人申报的价格有怀疑的，应当将怀疑的理由书面告知纳税义务人，要求其在规定的期限内书面作出说明、提供有关资料。

 

纳税义务人在规定的期限内未作说明、未提供有关资料的，或者海关仍有理由怀疑申报价格的真实性和准确性的，海关可以不接受纳税义务人申报的价格，并按照本条例第三章的规定估定完税价格。

 

Article 34.

The Customs shall notify the taxpayer in writing of grounds on finding the declared prices doubtful and require the taxpayer to submit a written explanation and provide relevant information by a stipulated deadline.

 

Where the taxpayer failed to provide a written explanation and relevant information by the stipulated deadline or the Customs is still doubtful of the validity and accuracy of the declared prices, the Customs may reject the prices declared by the taxpayer and estimate the dutiable value in accordance with the provisions of Chapter III.

 

第三十五条

海关审查确定进出口货物的完税价格后，纳税义务人可以以书面形式要求海关就如何确定其进出口货物的完税价格作出书面说明，海关应当向纳税义务人作出书面说明。

 

Article 35.

Upon examination and determination by the Customs of the dutiable value of imports, the taxpayer may submit a written request for the Customs to give a written account of how the dutiable value of the imports was determined, to which the Customs shall accede.

 

第三十六条

进出口货物关税，以从价计征、从量计征或者国家规定的其他方式征收。

 

从价计征的计算公式为：应纳税额＝完税价格×关税税率

 

从量计征的计算公式为：应纳税额＝货物数量×单位税额

 

Article 36.

Import duties shall be levied on the basis of value, quantity or other methods stipulated by the State.

 

The formula for calculation of customs duties on a value basis shall be: Amount of duties payable = dutiable value × customs duty rate.

 

The formula for calculation of customs duties on a quantity basis shall be: Amount of duties payable = quantity of goods × amount of duty per unit.

 

第三十七条

纳税义务人应当自海关填发税款缴款书之日起15日内向指定银行缴纳税款。纳税义务人未按期缴纳税款的，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。

 

海关可以对纳税义务人欠缴税款的情况予以公告。

 

海关征收关税、滞纳金等，应当制发缴款凭证，缴款凭证格式由海关总署规定。

 

Article 37.

Taxpayers shall make payment of the duties to the designated bank within 15 days from the date of issue of payment notice by the Customs. Taxpayers who failed to make payment on time shall be liable to a daily overdue fine of 0.05% of the total amount of duties payable, commencing on the due date.

 

The Customs may publish details of duties in arrears.

 

The Customs shall issue payment vouchers for collection of customs duties and overdue fines. The format of such vouchers shall be stipulated by the General Administration of Customs.

 

第三十八条

海关征收关税、滞纳金等，应当按人民币计征。

 

进出口货物的成交价格以及有关费用以外币计价的，以中国人民银行公布的基准汇率折合为人民币计算完税价格；以基准汇率币种以外的外币计价的，按照国家有关规定套算为人民币计算完税价格。适用汇率的日期由海关总署规定。

 

Article 38.

Calculation and levying of customs duties and overdue fines shall be in Renminbi.

 

Transaction price and other related costs of imports in foreign currencies shall be converted to Renminbi using the base exchange rate published by the People's Bank of China for the calculation of dutiable value of the goods. Transaction price and other related costs of imports in non-basic foreign currencies shall be converted into Renminbi using cross exchange rates in accordance with State regulations for the calculation of dutiable value of the goods. The date on which the exchange rate applies shall be stipulated by the General Administration of Customs.

 

第三十九条

纳税义务人因不可抗力或者在国家税收政策调整的情形下，不能按期缴纳税款的，经依法提供税款担保后，可以延期缴纳税款，但是最长不得超过6个月。

 

Article 39.

Subject to provision of security for taxes pursuant to the law, taxpayers who are unable to pay customs duties on time due to the occurrence of a force majeure event or State adjustment of tax policies may defer payment, provided that the period of deferment shall not exceed 6 months.

 

第四十条

进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产迹象的，海关可以责令纳税义务人提供担保；纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。

 

纳税义务人、担保人自缴纳税款期限届满之日起超过3个月仍未缴纳税款的，海关可以按照《海关法》第六十条的规定采取强制措施。

 

Article 40.

Taxpayers for imports or exports who are evidently transferring or concealing dutiable goods and other assets during the stipulated period for payment of customs duties may be ordered by the Customs to provide a guarantee. Where the taxpayer is unable to provide a guarantee, the Customs may implement tax preservation measures in accordance with the provisions of Article 61 of the Customs Law.

 

Where the taxpayer or guarantor failed to make payment within 3 months from the expiry of the stipulated period of tax payment, the Customs may implement mandatory measures in accordance with the provisions of Article 60 of the Customs Law.

 

第四十一条

加工贸易的进口料件按照国家规定保税进口的，其制成品或者进口料件未在规定的期限内出口的，海关按照规定征收进口关税。

 

加工贸易的进口料件进境时按照国家规定征收进口关税的，其制成品或者进口料件在规定的期限内出口的，海关按照有关规定退还进境时已征收的关税税款。

 

Article 41.

Where parts and materials imported for processing trade purposes imported on a bonded basis in accordance with State regulations but the finished products or the imported parts and materials are not exported within the stipulated time limit, the Customs shall levy import duties in accordance with regulations.

 

Where import duties are levied and collected in accordance with State regulations on parts and materials imported for processing trade purposes but the finished products or the imported parts and materials are exported within the stipulated time limit, the Customs shall refund such import duties in accordance with State regulations.

 

第四十二条

暂时进境或者暂时出境的下列货物，在进境或者出境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的，可以暂不缴纳关税，并应当自进境或者出境之日起6个月内复运出境或者复运进境；需要延长复运出境或者复运进境期限的，纳税义务人应当根据海关总署的规定向海关办理延期手续：

 

（一）在展览会、交易会、会议及类似活动中展示或者使用的货物；

 

（二）文化、体育交流活动中使用的表演、比赛用品；

 

（三）进行新闻报道或者摄制电影、电视节目使用的仪器、设备及用品；

 

（四）开展科研、教学、医疗活动使用的仪器、设备及用品；

 

（五）在本款第（一）项至第（四）项所列活动中使用的交通工具及特种车辆；

 

（六）货样；

 

（七）供安装、调试、检测设备时使用的仪器、工具；

 

（八）盛装货物的容器；

 

（九）其他用于非商业目的的货物。

 

第一款所列暂时进境货物在规定的期限内未复运出境的，或者暂时出境货物在规定的期限内未复运进境的，海关应当依法征收关税。

 

第一款所列可以暂时免征关税范围以外的其他暂时进境货物，应当按照该货物的完税价格和其在境内滞留时间与折旧时间的比例计算征收进口关税。具体办法由海关总署规定。

 

Article 42.

Where a taxpayer pays a security or provides some other form of guarantee equivalent to the amount of customs duties payable for the following imports or exports which were granted approval for temporary entry or exit by the Customs, payment of the customs duties may be deferred temporarily and the goods shall be re-shipped into or out of the country within 6 months of the exit or entry; where there is a need to extend the time limit for reshipping the goods into or out of China, the taxpayer shall complete the formalities for extension of time with the Customs pursuant to the provisions of the General Administration of Customs:

 

(1) goods to be exhibited or used at exhibitions, trade fairs, conferences and other similar events;

 

(2) items to be used for performance or competition in cultural and sporting exchanges;

 

(3) instruments, equipment and items to be used for news reporting or filming of movies and television programs;

 

(4) instruments, equipment and items to be used for scientific research and educational and medical activities;

 

(5) transport equipment and special vehicles to be used for the activities listed in items (1) to (4) above;

 

(6) samples;

 

(7) instruments and tools to be used for installation, commissioning and testing of equipment;

 

(8) containers for the goods;

 

(9) other goods to be used for non-commercial purposes.

 

Where the aforesaid goods entering or exiting on a temporary basis are not re-shipped into or out of the country within the stipulated time limit, the Customs shall levy customs duties in accordance with laws.

 

For goods entering on a temporary basis which do not fall within the scope of temporary duty-free concessions, import duties shall be levied in accordance with the dutiable value of the goods and the ratio between the holding period in the country and the depreciation period. Specific measures shall be promulgated by the General Administration of Customs.

 

第四十三条

因品质或者规格原因，出口货物自出口之日起1年内原状复运进境的，不征收进口关税。

 

因品质或者规格原因，进口货物自进口之日起1年内原状复运出境的，不征收出口关税。

 

Article 43.

Import duties shall not be levied on exports which are re-shipped into the country in their original state within 1 year from the date of export for quality or specification reasons.

 

Export duties shall not be levied on imports which are re-shipped out of the country in their original state within 1 year from the date of import for quality or specification reasons.

 

第四十四条

因残损、短少、品质不良或者规格不符原因，由进出口货物的发货人、承运人或者保险公司免费补偿或者更换的相同货物，进出口时不征收关税。被免费更换的原进口货物不退运出境或者原出口货物不退运进境的，海关应当对原进出口货物重新按照规定征收关税。

 

Article 44.

Customs duties shall not be levied on goods supplied by the consignor or carrier of imports or exports or the associated insurance company compensation or in exchange for damage, shortfall in quantity, poor quality or non-compliance to specifications of such imports or exports. Where the original exports or imports which have been replaced at no cost are not re-shipped into or out of the country, the Customs shall re-levy customs duty on the original imports or exports in accordance with relevant regulations.

 

第四十五条

下列进出口货物，免征关税：

 

（一）关税税额在人民币50元以下的一票货物；

 

（二）无商业价值的广告品和货样；

 

（三）外国政府、国际组织无偿赠送的物资；

 

（四）在海关放行前损失的货物；

 

（五）进出境运输工具装载的途中必需的燃料、物料和饮食用品。

 

在海关放行前遭受损坏的货物，可以根据海关认定的受损程度减征关税。

 

法律规定的其他免征或者减征关税的货物，海关根据规定予以免征或者减征。

 

Article 45.

The following imports and exports shall be duty-free:

 

(1) a consignment of goods which is subject to customs duties payable of less than RMB50;

 

(2) promotional products and samples of no commercial value;

 

(3) goods and materials donated free-of-charge by foreign governments and international organisations;

 

(4) damaged goods found prior to customs clearance; and

 

(5) fuel, materials, foodstuff and beverages carried by inbound or outbound shipping vessels and vehicles;

 

Customs duties may be reduced for damaged goods found prior to customs clearance in accordance with the extent of damage determined by the Customs.

 

The Customs shall grant reduction or exemption of customs duties for other duty-free or duty-reduced goods in accordance with laws and regulations.

 

第四十六条

特定地区、特定企业或者有特定用途的进出口货物减征或者免征关税，以及临时减征或者免征关税，按照国务院的有关规定执行。

 

Article 46.

Reduction or exemption of customs duties for imports from specified regions and enterprises or for specific uses and temporary reduction or exemption of customs duties shall be implemented in accordance with the relevant provisions of the State Council.

 

第四十七条

进口货物减征或者免征进口环节海关代征税，按照有关法律、行政法规的规定执行。

 

Article 47.

Reduction or exemption of import-related taxes collected by the Customs for imports shall be implemented in accordance with the provisions of relevant laws and administrative regulations.

 

第四十八条

纳税义务人进出口减免税货物的，除另有规定外，应当在进出口该货物之前，按照规定持有关文件向海关办理减免税审批手续。经海关审查符合规定的，予以减征或者免征关税。

 

Article 48.

Taxpayers eligible for reduction or exemption of import or export duties shall submit all relevant documents to the Customs prior to the importation or exportation of the goods to obtain approval for the reduction or exemption in accordance with regulations, unless otherwise provided. Upon examination of the documents by the Customs, reduction or exemption of customs duties shall be granted for goods which are eligible.

 

第四十九条

需由海关监管使用的减免税进口货物，在监管年限内转让或者移作他用需要补税的，海关应当根据该货物进口时间折旧估价，补征进口关税。

 

特定减免税进口货物的监管年限由海关总署规定。

 

Article 49.

For imports eligible for reduction or exemption of customs duties and subject to Customs supervision and control for usage which are transferred or used for other purposes within the period of supervision and control and thus liable to additional customs duties, the Customs shall depreciate the estimated value of the goods on the basis of the amount of time lapsed since the importation of the goods to levy additional import duties payable.

 

The period of supervision and control for specific imports eligible for reduction or exemption of customs duties shall be stipulated by the General Administration of Customs.

 

第五十条

有下列情形之一的，纳税义务人自缴纳税款之日起1年内，可以申请退还关税，并应当以书面形式向海关说明理由，提供原缴款凭证及相关资料：

 

（一）已征进口关税的货物，因品质或者规格原因，原状退货复运出境的；

 

（二）已征出口关税的货物，因品质或者规格原因，原状退货复运进境，并已重新缴纳因出口而退还的国内环节有关税收的；

 

（三）已征出口关税的货物，因故未装运出口，申报退关的。

 

海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退还手续。纳税义务人应当自收到通知之日起3个月内办理有关退税手续。

 

按照其他有关法律、行政法规规定应当退还关税的，海关应当按照有关法律、行政法规的规定退税。

 

Article 50.

Under any of the following circumstances, the taxpayer may submit a written explanation supported by original copies of proof of payment and relevant information to apply for the refund of customs duties within 1 year from the date of payment of customs duties:

 

(1) goods on which import duties were levied are rejected and shipped out of the country in their original state due to quality or specification reasons;

 

(2) goods on which export duties were levied are rejected and shipped into the country in their original state due to quality or specification reasons and on which domestic taxes were levied for reject of exports;

 

(3) goods on which export duties were levied but cannot be exported for some reasons, with cancellation declaration completed with the Customs;

 

The Customs shall carry out verification and notify the taxpayer to complete duty refund formalities within 30 days from acceptance of an application for refund of custom duties. The taxpayer shall complete the duty refund formalities within 3 months from receipt of the notification.

 

The Customs shall make refund of customs duties in accordance with the provisions of relevant laws and administrative regulations.

 

第五十一条

进出口货物放行后，海关发现少征或者漏征税款的，应当自缴纳税款或者货物放行之日起1年内，向纳税义务人补征税款。但因纳税义务人违反规定造成少征或者漏征税款的，海关可以自缴纳税款或者货物放行之日起3年内追征税款，并从缴纳税款或者货物放行之日起按日加收少征或者漏征税款万分之五的滞纳金。

 

海关发现海关监管货物因纳税义务人违反规定造成少征或者漏征税款的，应当自纳税义务人应缴纳税款之日起3年内追征税款，并从应缴纳税款之日起按日加收少征或者漏征税款万分之五的滞纳金。

 

Article 51.

Where the Customs discovers upon clearance that there has been a shortfall in the customs duties collected or omission in collection, the Customs shall collect the shortfall amount from the taxpayer within 1 year from the date of payment of customs duties or customs clearance. Where such shortfall or omission in collection is caused by a breach of provisions by the taxpayer, the Customs may pursue the collection of such customs duties for up to 3 years from the date of payment of customs duties or customs clearance, and may charge a daily overdue fine of 0.05% of the shortfall amount or amount payable commencing from the date of payment of customs duties or customs clearance.

 

Where the Customs discovers that there has been a shortfall in the customs duties collected or omission in collection for goods pending customs clearance which is caused by a breach of provisions by the taxpayer, the Customs may pursue the collection of such customs duties for up to 3 years from the date of payment of customs duties or customs clearance, and may charge a daily overdue fine of 0.05% of the shortfall amount or amount payable commencing from the date of due payment of customs duties.

 

第五十二条

海关发现多征税款的，应当立即通知纳税义务人办理退还手续。

 

纳税义务人发现多缴税款的，自缴纳税款之日起1年内，可以以书面形式要求海关退还多缴的税款并加算银行同期活期存款利息；海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退还手续。

 

纳税义务人应当自收到通知之日起3个月内办理有关退税手续。

 

Article 52.

The Customs shall forthwith notify the taxpayer to complete refund formalities upon discovery of over levy of customs duties.

 

Taxpayers who discover an over levy of customs duties may submit a written request within 1 year from the date of payment of custom duties to the Customs for refund of the excess amount paid plus interest amount accrued for the same period based on the interest rate of a current savings deposit. The Customs shall carry out verification and notify the taxpayer to complete duty refund formalities within 30 days from acceptance of an application for refund of customs duties.

 

The taxpayer shall complete the duty refund formalities within 3 months from receipt of the notification.

 

第五十三条

按照本条例第五十条、第五十二条的规定退还税款、利息涉及从国库中退库的，按照法律、行政法规有关国库管理的规定执行。

 

Article 53.

Refund of customs duties and accrued interest in accordance with the provisions of Articles 50 and 52 which involves withdrawals from the State Treasury shall comply with laws and administrative regulations on administration of State Treasury.

 

第五十四条

报关企业接受纳税义务人的委托，以纳税义务人的名义办理报关纳税手续，因报关企业违反规定而造成海关少征、漏征税款的，报关企业对少征或者漏征的税款、滞纳金与纳税义务人承担纳税的连带责任。

 

报关企业接受纳税义务人的委托，以报关企业的名义办理报关纳税手续的，报关企业与纳税义务人承担纳税的连带责任。

 

除不可抗力外，在保管海关监管货物期间，海关监管货物损毁或者灭失的，对海关监管货物负有保管义务的人应当承担相应的纳税责任。

 

Article 54.

Where an enterprise making customs declaration is engaged by a taxpayer to complete customs declaration and make payment of customs duties for and on behalf of the taxpayer violates the provisions and thus causes a shortfall or omission in the collection of customs duties, such enterprise shall assume joint liability together with the taxpayer for payment of the shortfall amount or amount payable and any overdue fine.

 

Where an enterprise making customs declaration is engaged by a taxpayer to complete customs declaration and make payment of customs duties for and on behalf of the taxpayer, the enterprise and the taxpayer shall assume joint liability for payment of customs duties.

 

With the exception of force majeure events, where goods under Customs supervision and control are damaged or destroyed during custody, the custodian shall bear corresponding liability for payment of customs duties.

 

第五十五条

欠税的纳税义务人，有合并、分立情形的，在合并、分立前，应当向海关报告，依法缴清税款。纳税义务人合并时未缴清税款的，由合并后的法人或者其他组织继续履行未履行的纳税义务；纳税义务人分立时未缴清税款的，分立后的法人或者其他组织对未履行的纳税义务承担连带责任。

 

纳税义务人在减免税货物、保税货物监管期间，有合并、分立或者其他资产重组情形的，应当向海关报告。按照规定需要缴税的，应当依法缴清税款；按照规定可以继续享受减免税、保税待遇的，应当到海关办理变更纳税义务人的手续。

 

纳税义务人欠税或者在减免税货物、保税货物监管期间，有撤销、解散、破产或者其他依法终止经营情形的，应当在清算前向海关报告。海关应当依法对纳税义务人的应缴税款予以清缴。

 

Article 55.

Taxpayers in arrears of customs duties who are subject to a merger or subdivision shall make a report to the Customs in advance of such merger or subdivision and make payment in accordance with laws. Where the taxpayer failed to make payment at the time of merger, the post-merger legal person or entity shall continue to perform the obligation to pay customs duties. Where the taxpayer failed to make payment at the time of subdivision, the post-subdivision legal person or entity shall bear joint liability for payment of customs duties.

 

Taxpayers who are subject to a merger or restructuring of assets during the period for which the goods are entitled to reduction or exemption of customs duties or in which bonded goods are under supervision and control shall make a report to the Customs. Payment of customs duties shall be made in full in accordance with laws and regulations. Taxpayers who are entitled to reduction or exemption of customs duties or enjoy bonded status in accordance with regulations shall complete change of taxpayer formalities with the Customs.

 

Taxpayers in arrears of customs duties or taxpayers who are subject to revocation, dissolution, bankruptcy or other legitimate termination of business operations shall make a report to the Customs in advance of the liquidation. The Customs shall grant a settlement of payable duties to the taxpayer in accordance with laws.

 

第五章 进境物品进口税的征收  CHAPTER V — COLLECTION OF IMPORT DUTIES ON ARTICLES BROUGHT INTO THE COUNTRY

第五十六条

进境物品的关税以及进口环节海关代征税合并为进口税，由海关依法征收。

 

Article 56.

Customs duties and import-related taxes collected by the Customs on articles brought into the country shall be consolidated as import duties and collected by the Customs in accordance with laws.

 

第五十七条

海关总署规定数额以内的个人自用进境物品，免征进口税。

 

超过海关总署规定数额但仍在合理数量以内的个人自用进境物品，由进境物品的纳税义务人在进境物品放行前按照规定缴纳进口税。

 

超过合理、自用数量的进境物品应当按照进口货物依法办理相关手续。

 

国务院关税税则委员会规定按货物征税的进境物品，按照本条例第二章至第四章的规定征收关税。

 

Article 57.

Personal articles within stipulated quantities in accordance with the General Administration of Customs regulations shall be exempt from import duties.

 

Taxpayers bringing excess but reasonable quantities of personal articles into the country shall pay import duties in accordance with regulations prior to customs clearance.

 

Personal articles in excess of reasonable quantities brought into the country shall be treated as imports and the relevant formalities shall be completed in accordance with laws.

 

Articles brought into the country which are deemed as dutiable items by the Customs Tariff Commission of the State Council shall be subject to customs duties in accordance with the provisions of Chapters II to IV.

 

第五十八条

进境物品的纳税义务人是指，携带物品进境的入境人员、进境邮递物品的收件人以及以其他方式进口物品的收件人。

 

Article 58.

Taxpayers for articles brought into the country shall refer to persons bringing the articles into the country, recipients of postal articles entering the country and consignees of articles imported by other means.

 

第五十九条

进境物品的纳税义务人可以自行办理纳税手续，也可以委托他人办理纳税手续。接受委托的人应当遵守本章对纳税义务人的各项规定。

 

Article 59.

Taxpayers for articles brought into the country may complete formalities for payment of customs duties personally or appoint others to complete such formalities. Persons who are appointed to complete the formalities shall comply with the provisions of this Chapter on taxpayers.

 

第六十条

进口税从价计征。

 

进口税的计算公式为：进口税税额＝完税价格×进口税税率

 

Article 60.

Import duties shall be based on dutiable values.

 

The formula for calculation of import duties shall be: Amount of import duties = dutiable value × customs duty rate.

 

第六十一条

海关应当按照《进境物品进口税税率表》及海关总署制定的《中华人民共和国进境物品归类表》、《中华人民共和国进境物品完税价格表》对进境物品进行归类、确定完税价格和确定适用税率。

 

Article 61.

The Customs shall categorise articles brought into the country, determine the dutiable value and applicable customs duty rate in accordance with the Schedule of Import Duties and the Schedule of Imports Categories of the People's Republic of China and Schedule of Dutiable Values of Imports of the People's Republic of China formulated by the General Administration of Customs.

 

第六十二条

进境物品，适用海关填发税款缴款书之日实施的税率和完税价格。

 

Article 62.

Prevailing customs duty rate and dutiable value as of the date of issue of the payment notice of customs duties by the Customs shall apply to articles brought into the country.

 

第六十三条

进口税的减征、免征、补征、追征、退还以及对暂准进境物品征收进口税参照本条例对货物征收进口关税的有关规定执行。

 

Article 63.

Reduction and exemption of import duties, supplementary collection of a shortfall in import duties collected, pursue of collection of import duties, refund of import duties, and collection of import duties on articles approved for entry on a temporary basis shall comply with the provisions of these Regulations on collection of import duties.

 

第六章 附 则  CHAPTER VI — SUPPLEMENTARY PROVISIONS

第六十四条

纳税义务人、担保人对海关确定纳税义务人、确定完税价格、商品归类、确定原产地、适用税率或者汇率、减征或者免征税款、补税、退税、征收滞纳金、确定计征方式以及确定纳税地点有异议的，应当缴纳税款，并可以依法向上一级海关申请复议。对复议决定不服的，可以依法向人民法院提起诉讼。

 

Article 64.

Taxpayers or guarantors who object to the definition of taxpayer, dutiable value, commodity categorisation, or place of origin by the Customs, the applicable duty rate or exchange rate, reduction or exemption of customs duties, supplementary payment of customs duties, refund of customs duties, imposition of overdue fines, method of calculation of duties or place of payment of customs duties determined by Customs shall pay the customs duties and may apply to a Customs of superior level for a review in accordance with laws. Taxpayers or guarantors who disagree with the review decision may initiate litigation in a People's Court in accordance with laws.

 

第六十五条

进口环节海关代征税的征收管理，适用关税征收管理的规定。

 

Article 65.

Collection and administration of import-related taxes collected by the Customs shall comply with the regulations on administration and collection of customs duties.

 

第六十六条

有违反本条例规定行为的，按照《海关法》、《中华人民共和国海关行政处罚实施条例》和其他有关法律、行政法规的规定处罚。

 

Article 66.

Persons in violation of the provisions of these Regulations shall be punished in accordance with the provisions of the Implementation Regulations of the Customs of the People's Republic of China on Administrative Penalties and other laws and administrative regulations.

 

第六十七条

本条例自2004年1月1日起施行。1992年3月18日国务院修订发布的《中华人民共和国进出口关税条例》同时废止。

 

Article 67.

These Regulations shall be effective 1 January 2004. The Regulations of the People's Republic of China on Import and Export Duties revised and issued by the State Council on 18 March 1992 shall be repealed simultaneously.

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