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Promulgated by the State Council of the People's Republic of China
on March 7, 1985, amended and promulgated by the State Council of
the People's Republic of China on September 12 9 1987, amended and
promulgated a second time on March 18, 1992 according to a Decision
by the State Council of the People's Republic of China on Amending
the Regulations on Import and Export Tariff of the People's Republic
of China
Chapter I General Provisions
Article 1 With a view to implementing the policy
of opening up to the outside world, to promoting foreign economic
relations and trade, and to developing the national economy, the
present Regulations were formulated in accordance with "Customs
Law of the People's Republic of China".
Article 2 All goods permitted to be imported into or exported
out of the Customs territory of the People's Republic of China shall
be subject to the levy of Customs Duties on imports or exports according
to "Customs Import and Export Tariff of the People's Republic
of China" (hereinafter referred to as Customs Import and Export
Tariff) except as otherwise provided for by State Council.
Goods purchased outside Customs territory and imported into the
territory which were originally produced or manufactured in China
shall be subject to the levy of import Duty according to Customs
Import and Export Tariff.
Customs Import and Export Tariff is an integral part of the present
Regulations.
Article 3 The Tariff Commission established by State council
is charged with the responsibility of formulating the guidelines
, policies and principles for drawing up or amending " Regulations
on Import and Export Tariff of the People's Republic of China and
Customs Import and Export Tariff", of examining the draft of
amendments to tariffs, of setting temporary tariff rates and of
examining and approving the partial adjustment to the tariff rates.
The organization of the Tariff Commission is prescribed by State
Council.
Article 4 Both the consignee of imports and the consignor
of exports are persons obligated to pay Customs Duties.
The agent entrusted to go through the related Customs procedures
shall abide by all provisions of the present Regulations pertaining
to his client.
Article 5 Regulations regarding the Duties on incoming passenger's
luggage or belongings and on personal postal matters shall be formulated
by the Tariff Commission.
Chapter II Applying Tariff Rates
Article 6 Tariff rates on imports fall into two categories:
general rates and preferential rates. The general rates shall, for
the purpose of taxation, apply to goods imported from and produced
or manufactured in countries or regions with which the People's
Republic of China has concluded no agreement for reciprocal tariff
concessions; the preferential rates shall apply to goods imported
from and produced or manufactured in countries or regions with which
the People's Republic of China has concluded such agreements.
Subject to special approval by the Tariff Commission under State
Council, the preferential rates may, for the purpose of taxation,
be applied to import goods to which the general rates are otherwise
applicable as provided in the preceding paragraph.
A special Duty may be imposed on goods originating in any country
or region which imposes a discriminating Duty or which effects other
forms of discriminating treatment on imported goods originating
in the People's Republic of China. The selection of goods subject
to imposition of the special Duty, the level of the rates, and the
date of their inception and discontinuance shall be determined and
enforced by the Tariff Commission.
Article 7 Import and export goods shall be classified under
an appropriate heading or subheading in accordance with the classification
principles set forth in Customs Import and Export Tariff and, for
the purpose of taxation, the tariff rates applicable shall be applied
accordingly.
Article 8 Customs Duties shall be levied at the tariff rates
in effect on the date of declaration of the imports or exports by
the consignee or consignor or his agent.
Imports which are permitted by Customs to be declared prior to
their entry, shall be subject to the levy of import Duties at the
tariff rates in effect on the date of registration for entry of
the means of transport involved into the Customs territory.
Article 9 The tariff rates in effect on the date when the
import or export goods are first declared for import or export shall
apply in the recovery or refund of the import or export Duties.
Specific provisions in respect thereof shall be formulated by Customs
General Administration.
Chapter III Verification of the Dutiable Value
Article 10 The dutiable value of the goods to be imported
shall be assessed according to the GIF price based on the transaction
value verified by Customs. The GIF price shall include the price
of the goods, packing charges, freight , insurance premiums and
other service charges incurred prior to the unloading of the goods
at the point of destination in Customs territory of the People's
Republic of China.
Article 11 Where the GIF price of the import goods cannot
be ascertained after examination by Customs, it shall, for the purpose
of payment of Duty, be assessed by Customs on the basis of the following
prices, in order of precedence:
A. the transaction price of identical or similar goods imported
from the same country or area;
B. the transaction price of identical or similar goods on the international
market;
C. the wholesale price of identical or similar goods on the domestic
market, less the import Duties levied and other taxes collected
in the process of importation, the charges on transportation and
storage after importation, business expenses and profit;
D. the value assessed by Customs by other appropriate methods.
Article 12 The dutiable value of mechanical appliances,
means of transport or any other goods, which are to be shipped out
of Customs territory for the purpose of repairs, with the declaration
for exports made in advance, and shipped back into Customs territory
within the time limit set by Customs, shall be identical with the
charges for repairs and the cost of materials and spare parts used
for the repairs, both of which shall be subject to examination and
approval by Customs.
Article 13 The dutiable value of the goods which are shipped
out of Customs territory for processing, with the declaration for
exports made to Customs in advance, and shipped back into Customs
territory within the time limit set by Customs, shall be identical
with the difference between the GIF price of the processed goods
at the time of entry and the GIF price of the original goods shipped
out of Customs territory or of identical or similar goods at the
time of entry.
The description of the goods referred to in the preceding paragraph
and the specific measures for their regulation shall be separately
provided by the Customs General Administration.
Article 14 The dutiable value of the goods to be imported
on lease (including borrowed) shall be the rental for the goods,
which is subject to examination and approval by Customs.
Article 15 The dutiable value of goods imported shall include
payment of charges or fees made to parties outside Customs territory
covering the patents, trademarks, copyright, know-how, computer
software and information relating to the goods imported for their
production, use, publication or circulation in Customs territory.
Article 16 The dutiable value of goods to be exported for
sale shall be identical with the FOB price of the goods after export
Duties are deducted. The above FOB price shall be subject to examination
and approval by Customs. Where the FOB price cannot be ascertained,
the dutiable value shall be assessed by Customs.
Article 17 The consignors or consignees of import or export
goods or their agents shall declare to Customs the true transaction
value of the import or export goods. If such declared value proves
clearly lower or higher than the transaction value of identical
or similar goods, the dutiable value shall be determined by Customs
in accordance with relevant provisions of the present Regulations.
Article 18 The consignee of imports or consignor of exports
or his agent shall, when declaring the imports or exports, present
to Customs the invoices indicating the true price, freight, insurance
premiums and other expenses incurred for the goods (with manufacturers'
invoices, if any), packing lists and other relevant documents for
examination and approval by Customs.
All the above invoices and documents shall be signed and stamped
by the consignee or consignor or his agent as true and correct.
Article 19 The consignee or consignor or his agent shall
present the invoices and other documents to Customs to assess the
dutiable value of the goods to be imported or exported. If necessary,
Customs may examine the relevant contracts, accounts, bills and
other documents of both the buyers and the sellers or make any further
investigations. Customs may also check the above documents and papers
even after the levy of Customs Duties and the release of the goods
in question.
Article 20 Where the consignee or consignor or his agent
fails to present the relevant documents stipulated in Article
18 for examination by Customs at the time of declaring imports or
exports , payment shall be made according to the dutiable price
set by Customs, and Customs Duties already collected will not be
adjusted, even though the relevant documents and papers are subsequently
presented.
Article 21 If the GIF price of imports, the FOB price of
exports, the rental for imported or exported goods, the charges
for repairs or the cost of materials and spare parts are in foreign
currency, they shall be converted into RMB at the median price in
the schedule of RMB exchange rate quotations published by the State
Foreign Exchange Authority on the date of issuance of the Duty Memo.
Where the exchange rate of any foreign currency is not available
in the schedule, Customs may apply the exchange rate set by the
above Foreign Exchange Authority.
Chapter IV Payments, Drawbacks and Recovery of Customs Duties
Article 22 The consignee or consignor or his agent shall
pay Customs Duties at the designated bank within seven days (excluding
Sundays and national holidays) after the date of issuance of the
Duty Memo by Customs. In case of any payment arrears, Customs may
order the fulfillment of the payment, and 1%0 of the total amount
of Customs Duties overdue shall be charged per day for delayed payment,
from the eighth day to the date of fulfillment of the payment.
Article 23 Customs shall levy Customs Duties and penalties
for delayed payment in RMB, except as otherwise provided for.
Article 24 Customs shall issue a receipt for any Customs
Duties collected or any fees charged for delayed payment. The form
of the receipt shall be prescribed by the Customs General Administration.
Article 25 In any of the following cases, the consignee
or consignor or his agent may, within one year from the date of
payment of Customs Duties, claim a refund from Customs by submitting
to Customs a written application with supporting reasons supplied
and the receipt for the paid Customs Duties attached:
A. any amount of Customs Duties overpaid as a result of inappropriate
assessment by Customs;
B. any Duty- paid goods imported exempt from examination by Customs,
which are discovered by Customs to be short-landed ;
C. any Duty-paid goods to be exported which are not shipped for
some reason and are to be withdrawn from Customs after examination
by Customs.
Customs shall reply in writing within 30 days from the date of
receipt of the application for refund of Duty paid and shall notify
the applicant of their decision.
Article 26 Where Customs Duties are short-levied or not
levied on imports or exports, Customs may, within one year after
the date of payment of Customs Duties or the date of release of
the goods, recover the amount of Customs Duties short-levied or
not levied. If any imports or exports are short-levied or not levied
owing to an act in violation of Customs regulations by the consignee
or consignor or his agent, Customs may recover from him within a
period of three years the Duties short-levied or not levied.
Chapter V Reduction or Exemption of Customs Duties and Procedures
for Examination and Approval
Article 27 Goods falling into any of the following categories
may be exempt from the levy of Duty, after verification by Customs:
A. a consignment of goods, on which Customs Duties are estimated
below RMB 10 yuan;
B. advertising matter and samples which are of no commercial value;
C. goods and materials, which are provided free of charge by international
organizations or foreign governments;
D. fuel, stores, beverages and provisions for use enroute loaded
on any means of transport which is in transit across the border.
Where any goods exported are shipped back into Customs territory
for some reason and need to be exempt from import Duties, the original
consignor or his agent shall submit a declaration for entry with
the original documents attached and verified by Customs. However,
the export Duties already collected shall not be refunded.
Where any goods imported are shipped back out of Customs territory
for some reason and need to be exempt from export Duties, the original
consignee or his agent shall submit an exit declaration with the
original documents attached and verified by Customs. However, the
import Duties already collected shall not be refunded.
Article 28 Customs may in consideration of specific circumstances,
grant reduction or exemption of Customs Duties on any goods falling
into any of the following categories:
A. goods damaged, destroyed or lost enroute to Customs territory
or at-the time of unloading;
B. goods damaged, destroyed or lost through force majeure after
unloading but prior to release;
C. goods found already leaking, damaged or rotten at the time of
the examination by Customs, provided that the cause is other than
improper storage.
Article 29 Customs Duties shall be reduced or exempt on
goods and Articles in accordance with the relevant provisions of
international treaties to which the People's Republic of China is
a contracting or acceding party.
Article 30 Customs Duties may be exempt temporarily on samples,
exhibits, engineering equipment and vehicles for construction, instruments
and tools for installation, cinematographic and television apparatus,
containers of goods, and theatrical costumes and paraphernalia,
which are permitted by Customs to be temporarily shipped into or
out of Customs territory and reshipped out of or into Customs territory
within six months, provided that a deposit of an amount equal to
the Customs Duties or an equivalent guarantee is provided to Customs
by the consignee or consignor.
The time limit stipulated in the preceding paragraph may be extended
at the discretion of Customs.
Machinery for construction, engineering vehicles and vessels and
the like which are temporarily admitted for import with a time limit
that is subsequently extended upon approval by Customs, shall be
subject to the levy of import Duties during the period of extension
according to the time of their use. Specific measures for the levy
shall be separately stipulated by the Customs General Administration.
Article 31 Import Duties on raw materials, subsidiary materials
, spare parts, accessories, components and packing materials imported
for processing or assembling on behalf of manufacturers or traders
outside Customs territory, or for the manufacture of goods to be
exported, may be exempt according to the quantity of the finished
product actually exported; alternatively, the import duties may
first be collected upon importation and then refunded in accordance
with the quantity of the finished products actually exported.
Article 32 Regulations on the levy or exemption of Customs
Duties on free replacement goods imported or exported, shall be
separately formulated by the Customs General Administration.
Article 33 Customs Duties shall be reduced or exempt in
accordance with the provisions set out in relevant regulations on
goods imported into or exported out of designated areas such as
special economic zones and by special designated enterprises, such
as Chinese-foreign equity joint ventures, Chinese-foreign contractual
joint ventures and wholly foreign-funded enterprises, and also on
goods given preferential treatment by laws and regulations.
Article 34 Where the consignee or consignor or his agent
applies for ad hoc reduction or exemption of Customs Duties on imports
or exports, a written application with supporting reasons stated
and necessary documentary evidence provided shall be submitted to
Customs for examination prior to the import or export of the goods.
Customs shall transfer the verified application to the Customs General
Administration, who may, in accordance with relevant regulations
formulated by State Council, examine and approve it with or without
consulting the Ministry of Finance.
Article 35 Import goods which are given tariff preferences
by reducing or exempting specified Duties, in accordance with laws
and regulations of the State shall, if they are sold, transferred,
or devoted to other uses, after approval by Customs within the period
of its supervision, be subject to recovery of import Duties based
on the assessment value of the goods, taking into account depreciation
for the period of use. The period of supervision shall be separately
stipulated by the Customs General Administration.
Chapter VI Procedures for Appe
al
Article 36 Taxpayers who do not agree with a decision of
Customs on the collection, reduction, recovery or refund of Duties
shall first pay the Duties determined by Customs and then, within
30 days from the date of issuance of the Duty Memo, submit an application
in writing to Customs for a reconsideration of the case. Applications
submitted beyond the time limit prescribed shall not be considered.
Article 37 Customs shall make its decision on the appeal
within 15 days from the date of receipt of the appeal.
Should the person obligated to pay Customs Duties refuse to accept
the decision, he may appeal to the Customs General Administration
for reassessment within 15 days from the date of receipt of the
note of decision.
Article 38 The Customs General Administration shall make
its decision on the appeal within 30 days after the date of receipt
of the appeal and notify the person obligated to pay Customs Duties
of the decision accordingly.
Should the person obligated to pay Customs Duties find the decision
made by the Customs General Administration unacceptable, he may
bring the case to the People's Court within 15 days from the date
of receipt of the decision.
Chapter VII Penalties
Article 39 Any act in violation of the present Regulations
which is an act of smuggling, or in violation of the regulations
on Customs supervision and control shall be dealt with in accordance
with "Customs Law of the People's Republic of China ",
" Detailed Rules for Implementation of Administrative Penalties
under the Customs Law of the People's Republic of China" and
other relevant laws and regulations.
Chapter VIII Supplementary Provisions
Article 40 Customs shall, in accordance with the relevant
regulations, reward individuals or units who provide information
or assistance which leads to the uncovering of evasion of Customs
Duties in violation of the present Regulations and shall keep the
identities of such individuals or units strictly confidential.
Article 41 The Customs General Administration of the People's
Republic of China is responsible for the interpretation of the present
Regulations.
Article 42 The present Regulations shall come into force
on April 1, 1992.
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