国务院关于修改《中华人民共和国进出口关税条例》的决定（附英文）

　　国务院根据《中华人民共和国海关法》的规定和几年来海关工作的实践经验，决定对《中华人民共和国进出口关税条例》作如下修改和补充：
　 一、第二条增加一款，作为第二款：“从境外采购进口的原产于中国境内的货物，海关依照《海关进出口税则》征收进口关税。”
　　二、第五条修改为：“进出境的旅客行李物品和个人邮递物品征免税办法，由国务院关税税则委员会另行规定。”
　　三、第六条修改为：“进口关税设普通税率和优惠税率。对原产于与中华人民共和国未订有关税互惠协议的国家或者地区的进口货物，按照普通税率征税；对原产于与中华人民共和国订有关税互惠协议的国家或者地区的进口货物，按照优惠税率征税。
　　前款规定按照普通税率征税的进口货物，经国务院关税税则委员会特别批准，可以按照优惠税率征税。
　　任何国家或者地区对其进口的原产于中华人民共和国的货物征收歧视性关税或者给予其他歧视性待遇的，海关对原产于该国家或者地区的进口货物，可以征收特别关税。征收特别关税的货物品种、税率和起征、停征时间，由国务院关税税则委员会决定，并公布施行。”
　　四、删去第七条。
　　五、增加一条，作为第七条：“进出口货物，应当依照《海关进出口税则》规定的归类原则归入合适的税号，并按照适用的税率征税。”
　　六、增加一条，作为第九条：“进出口货物的补税和退税，适用该进出口货物原申报进口或者出口之日所实施的税率。具体办法由海关总署另行规定。”
　　七、第十条改为第十一条，修改为：“进口货物的到岸价格经海关审查未能确定的，海关应当依次以下列价格为基础估定完税价格：
　　（一）从该项进口货物同一出口国或者地区购进的相同或者类似货物的成交价格；
　　（二）该项进口货物的相同或者类似货物在国际市场上的成交价格；
　　（三）该项进口货物的相同或者类似货物在国内市场上的批发价格，减去进口关税、进口环节其他税收以及进口后的运输、储存、营业费用及利润后的价格；
　　（四）海关用其他合理方法估定的价格。”
　　八、第十二条改为第十三条，增加一款作为第二款：“前款所述货物的品种和具体管理办法，由海关总署另行规定。”
　　九、增加一条，作为第十五条：“进口货物的完税价格，应当包括为了在境内制造、使用、出版或者发行的目的而向境外支付的与该进口货物有关的专利、商标、著作权以及专有技术、计算机软件和资料等费用。”
　　十、第十四条改为第十六条，修改为：“出口货物应当以海关审定的货物售与境外的离岸价格，扣除出口关税后，作为完税价格。离岸价格不能确定时，完税价格由海关估定。”
　　十一、增加一条，作为第十七条：“进出口货物的收发货人或者他们的代理人，应当如实向海关申报进出口货物的成交价格。申报的成交价格明显低于或者高于相同或者类似货物的成交价格的，由海关依照本条例的规定确定完税价格。”
　　十二、第二十二条改为第二十五条，增加一款作为第二款：“海关应当自受理退税申请之日起三十日内作出书面答复并通知退税申请人。”
　　十三、第二十四条改为第二十七条，增加一款作为第三款：“因故退还的境外进口货物，由原收货人或者他们的代理人申报出境，并提供原进口单证，经海关审查核实，可以免征出口关税。但是，已征收的进口关税，不予退还。”
　　十四、第二十七条改为第三十条，增加一款作为第三款：“暂时进口的施工机械、工程车辆、工程船舶等经海关核准酌予延长期限的，在延长期内由海关按照货物的使用时间征收进口关税。具体办法由海关总署另行规定。”
　　十五、第二十八条改为第三十一条，增加一句：“或者对进口料、件先征进口关税，再按照实际加工出口的成品数量予以退税。”
　　十六、增加一条，作为第三十五条：“依照国家法律、法规的规定给予特定关税减免优惠的进口货物，在监管年限内经海关核准出售、转让或者移作他用时，应当按照其使用时间折旧估价，补征进口关税。监管年限由海关总署另行规定。”
　　十七、第三十二条改为第三十六条，修改为：“纳税义务人对海关确定的进出口货物的征税、减税、补税或者退税等有异议时，应当先按照海关核定的税额缴纳税款，然后自海关填发税款缴纳证之日起三十日内，向海关书面申请复议。逾期申请复议的，海关不予受理。”
　　此外，对部分条文的文字和条款的顺序作了相应的修改和调整。
　　本决定自一九九二年四月一日起施行。
　　《中华人民共和国进出口关税条例》根据本决定作相应的修正，重新发布。
　　　　　　　　中华人民共和国进出口关税条例
　　*9章总则
　　*9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》的有关规定，制定本条例。
　　第二条中华人民共和国准许进出口的货物，除国家另有规定的以外，海关依照《中华人民共和国海关进出口税则》（以下简称《海关进出口税则》）征收进口关税或者出口关税。
　　从境外采购进口的原产于中国境内的货物，海关依照《海关进出口税则》征收进口关税。
　　《海关进出口税则》是本条例的组成部分。
　　第三条国务院成立关税税则委员会，其职责是提出制定或者修订《进出口关税条例》、《海关进出口税则》的方针、政策、原则，审议税则修订草案，制定暂定税率，审定局部调整税率。
　　国务院关税税则委员会的组成由国务院规定。
　　第四条进口货物的收货人、出口货物的发货人，是关税的纳税义务人。
　　接受委托办理有关手续的代理人，应当遵守本条例对其委托人的各项规定。
　　第五条进出境的旅客行李物品和个人邮递物品征免税办法，由国务院关税税则委员会另行规定。
　　第二章税率的运用
　　第六条进口关税设普通税率和优惠税率。对原产于与中华人民共和国未订有关税互惠协议的国家或者地区的进口货物，按照普通税率征税；对原产于与中华人民共和国订有关税互惠协议的国家或者地区的进口货物，按照优惠税率征税。
　　前款规定按照普通税率征税的进口货物，经国务院关税税则委员会特别批准，可以按照优惠税率征税。
　　任何国家或者地区对其进口的原产于中华人民共和国的货物征收歧视性关税或者给予其他歧视性待遇的，海关对原产于该国家或者地区的进口货物，可以征收特别关税。征收特别关税的货物品种、税率和起征、停征时间，由国务院关税税则委员会决定，并公布施行。
　　第七条进出口货物，应当依照《海关进出口税则》规定的归类原则归入合适的税号，并按照适用的税率征税。
　　第八条进出口货物，应当按照收发货人或者他们的代理人申报进口或者出口之日实施的税率征税。
　　进口货物到达前，经海关核准先行申报的，应当按照装载此项货物的运输工具申报进境之日实施的税率征税。
　　第九条进出口货物的补税和退税，适用该进出口货物原申报进口或者出口之日所实施的税率。具体办法由海关总署另行规定。
　　第三章完税价格的审定
　　第十条进口货物以海关审定的成交价格为基础的到岸价格作为完税价格。到岸价格包括货价，加上货物运抵中华人民共和国关境内输入地点起卸前的包装费、运费、保险费和其他劳务费等费用。
　　第十一条进口货物的到岸价格经海关审查未能确定的，海关应当依次以下列价格为基础估定完税价格：
　　（一）从该项进口货物同一出口国或者地区购进的相同或者类似货物的成交价格；
　　（二）该项进口货物的相同或者类似货物在国际市场上的成交价格；
　　（三）该项进口货物的相同或者类似货物在国内市场上的批发价格，减去进口关税、进口环节其他税收以及进口后的运输、储存、营业费用及利润后的价格；
　　（四）海关用其他合理方法估定的价格。
　　第十二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期限内复运进境的，应当以海关审定的修理费和料件费作为完税价格。
　　第十三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期限内复运进境的，应当以加工后的货物进境时的到岸价格与原出境货物或者相同、类似货物在进境时的到岸价格之间的差额，作为完税价格。
　　前款所述货物的品种和具体管理办法，由海关总署另行规定。
　　第十四条以租赁（包括租借）方式进口的货物，应当以海关审定的货物的租金，作为完税价格。
　　第十五条进口货物的完税价格，应当包括为了在境内制造、使用、出版或者发行的目的而向境外支付的与该进口货物有关的专利、商标、著作权以及专有技术、计算机软件和资料等费用。
　　第十六条出口货物应当以海关审定的货物售与境外的离岸价格，扣除出口关税后，作为完税价格。离岸价格不能确定时，完税价格由海关估定。
　　第十七条进出口货物的收发货人或者他们的代理人，应当如实向海关申报进出口货物的成交价格。申报的成交价格明显低于或者高于相同或者类似货物的成交价格的，由海关依照本条例的规定确定完税价格。
　　第十八条进出口货物的收发货人或者他们的代理人，在向海关递交进出口货物报关单时，应当交验载明货物的真实价格、运费、保险费和其他费用的发票（如有厂家发票应附在内）、包装清单和其他有关单证。
　　前款各项单证应当由进出口货物的收发货人或者他们的代理人签印证明无讹。
　　第十九条海关审核进出口货物完税价格时，收发货人或者他们的代理人应当交验发票等单证；必要时海关可以检查买卖双方的有关合同、帐册、单据和文件，或者作其他调查。对于已经完税放行的货物，海关仍可检查货物的上述有关资料。
　　第二十条进出口货物的收发货人或者他们的代理人，在递交进出口货物报关单时未交验第十八条规定的各项单证的，应当按照海关估定的完税价格完税；事后补交单证的，税款不予调整。
　　第二十一条进出口货物的到岸价格、离岸价格或者租金、修理费、料件费等以外币计价的，由海关按照填发税款缴纳证之日国家外汇管理部门公布的《人民币外汇牌价表》的买卖中间价，折合人民币计征关税。《人民币外汇牌价表》未列入的外币，按照国家外汇管理部门确定的汇率折合人民币。
　　第四章税款的缴纳、退补
　　第二十二条进出口货物的收发货人或者他们的代理人，应当在海关填发税款缴纳证的次日起七日内（星期日和法定节假日除外），向指定银行缴纳税款。逾期缴纳的，除依法追缴外，由海关自到期的次日起至缴清税款日止，按日加收欠缴税款1‰的滞纳金。
　　第二十三条海关征收关税、滞纳金等，除海关总署另有规定的以外，应当按人民币计征。
　　第二十四条海关征收关税、滞纳金等，应当制发收据。收据格式由海关总署规定。
　　第二十五条有下列情形之一的，进出口货物的收发货人或者他们的代理人，可以自缴纳税款之日起一年内，书面声明理由，连同原纳税收据向海关申请退税，逾期不予受理：
　　（一）因海关误征，多纳税款的；
　　（二）海关核准免验进口的货物，在完税后，发现有短卸情事，经海关审查认可的；
　　（三）已征出口关税的货物，因故未装运出口，申报退关，经海关查验属实的。
　　海关应当自受理退税申请之日起三十日内作出书面答复并通知退税申请人。
　　第二十六条进出口货物完税后，如发现少征或者漏征税款，海关应当自缴纳税款或者货物放行之日起一年内，向收发货人或者他们的代理人补征。因收发货人或者他们的代理人违反规定而造成少征或者漏征的，海关在三年内可以追征。
　　第五章关税的减免及审批程序
　　第二十七条下列货物，经海关审查无讹，可以免税：
　　（一）关税税额在人民币十元以下的一票货物；
　　（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）进出境运输工具装载的途中必需的燃料、物料和饮食用品。
　　因故退还的我国出口货物，由原发货人或者他们的代理人申报进境，并提供原出口单证，经海关审查核实，可以免征进口关税。但是，已征收的出口关税，不予退还。
　　因故退还的境外进口货物，由原收货人或者他们的代理人申报出境，并提供原进口单证，经海关审查核实，可以免征出口关税。但是，已征收的进口关税，不予退还。
　　第二十八条有下列情形之一的进口货物，海关可以酌情减免关税：
　　（一）在境外运输途中或者在起卸时，遭受损坏或者损失的；
　　（二）起卸后海关放行前，因不可抗力遭受损坏或者损失的；
　　（三）海关查验时已经破漏、损坏或者腐烂，经证明不是保管不慎造成的。
　　第二十九条中华人民共和国缔结或者参加的国际条约规定减征、免征关税的货物、物品，海关应当按照规定予以减免关税。
　　第三十条经海关核准暂时进境或者暂时出境并在六个月内复运出境或者复运进境的货样、展览品、施工机械、工程车辆、工程船舶、供安装设备时使用的仪器和工具、电视或者电影摄制器械、盛装货物的容器以及剧团服装道具，在货物收发货人向海关缴纳相当于税款的保证金或者提供担保后，准予暂时免纳关税。
　　前款规定的六个月期限，海关可以根据情况酌予延长。
　　暂时进口的施工机械、工程车辆、工程船舶等经海关核准酌予延长期限的，在延长期内由海关按照货物的使用时间征收进口关税。具体办法由海关总署另行规定。
　　第三十一条为境外厂商加工、装配成品和为制造外销产品而进口的原材料、辅料、零件、部件、配套件和包装物料，海关按照实际加工出口的成品数量免征进口关税；或者对进口料、件先征进口关税，再按照实际加工出口的成品数量予以退税。
　　第三十二条无代价抵偿的进出口货物的关税征免办法，由海关总署另行规定。
　　第三十三条经济特区等特定地区进出口的货物，中外合资经营企业、中外合作经营企业、外资企业等特定企业进出口的货物以及其他依法给予关税减免优惠的进出口货物，按照国家有关规定减税或者免税。
　　第三十四条收发货人或者他们的代理人，要求对其进出口货物临时减征或者免征进出口关税的，应当在货物进出口前书面说明理由，并附必要的证明和资料，向所在地海关申请。所在地海关审查属实后，转报海关总署，由海关总署或者海关总署会同财政部按照国务院的规定审查批准。
　　第三十五条依照国家法律、法规的规定给予特定关税减免优惠的进口货物，在监管年限内经海关核准出售、转让或者移作他用时，应当按照其使用时间折旧估价，补征进口关税。监管年限由海关总署另行规定。
　　第六章申诉程序
　　第三十六条纳税义务人对海关确定的进出口货物的征税、减税、补税或者退税等有异议时，应当先按照海关核定的税额缴纳税款，然后自海关填发税款缴纳证之日起三十日内，向海关书面申请复议。逾期申请复议的，海关不予受理。
　　第三十七条海关应当自收到复议申请之日起十五日内作出复议决定。
　　纳税义务人对复议决定不服的，可以自收到复议决定书之日起十五日内，向海关总署申请复议。
　　第三十八条海关总署收到纳税义务人的复议申请后，应当在三十日内作出复议决定，并制成决定书交海关送达申请人。
　　纳税义务人对海关总署的复议决定仍然不服的，可以自收到复议决定书之日起十五日内，向人民法院起诉。
　　第七章罚则
　　第三十九条违反本条例的规定构成走私或者违反海关监管规定的行为的，依照《中华人民共和国海关法》、《中华人民共和国海关法行政处罚实施细则》和其他有关法律、法规的规定处理。
　　第八章附则
　　第四十条海关对检举或者协助查获违反本条例的偷税漏税行为的单位和个人，应当按照规定给予奖励，并负责保密。
　　第四十一条本条例由中华人民共和国海关总署负责解释。
　　第四十二条本条例自一九九二年四月一日起施行。
　　　　REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON IMPORT AND EXPORTDUTIES
(Promulgated by the State Council on March 7,1985,amendedandpromulgated by the StateCouncilonSeptember12,1987,amendedandpromulgated for a second time on March 18, 1992 according to theDecisionof the State Council on Am
ending the Regulations of the People'sRepublicof China onImport and Export Duties)
　　　　Important Notice: (注意事项)
　　当发生歧意时, 应以法律法规颁布单位发布的中文原文为准.
　　In case of discrepancy, the original version in Chinese shall prevail.
　　　　Whole Document (法规全文)
REGULATIONS OF THE PEOPLE'S REPUBLIC OF CHINA ON IMPORT AND EXPORT DUTIES
(Promulgated by the State Council on March 7,1985,amendedand
promulgated by the StateCouncilonSeptember12,1987,amendedand
promulgated for a second time on March 18, 1992 according to theDecision
of the State Council on Amending the Regulations of the People'sRepublic
of China on Import and Export Duties)
　　　　Chapter IGeneral Provisions
Article 1
TheseRegulationsareformulatedinaccordancewith the relevant
provisions of Customs Law of the People's Republic of China with a view to
implementing the policy of opening to the outside world and promotingthe
development of foreigneconomicrelationsandforeigntradeandthe
national economy.
Article 2
All goods permitted to be imported into or exported outofthePeople's
Republic of China shall, unless otherwise provided for bytheState,be
subject to the levy of Customs import or export dutiesaccordingtothe
Customs Import andExportTariffofthePeople'sRepublicofChina
(hereinafter referred to as Customs Import and Export Tariff).
If goods originating within Chinese territory are purchasedfromoutside
Chinese territory for import, Customs shall levy import duty in accordance
with the Customs Import and Export Tariff.
Customs Import and Export Tariff is an integral part of these Regulations.
Article 3
The Tariff Commission established by the State Council is charged with the
responsibilitytoformulateoramendtheguideline, policies and
principles for Regulations on Import and Export Duties and CustomsImport
and Export Tariff, to examine the draft of amendments ofTariff,toset
temporary tariff rates and to examine and approvepartialadjustmentof
tariff rates.
The composition of the State Council Customs TariffCommissionshallbe
prescribed by the State Council.
Article 4
Both the consignee of imports and the consignorofexportsarepersons
obligated to pay Customs duties.
The agent entrusted to go through the related proceduresshallabideby
all the provisions of these Regulations pertaining to his client.
Article 5
The measures on the levy of or exemption from import or exportdutieson
incoming and outgoing passengers luggageandarticlesandonpersonal
postal matters shall be formulated by theStateCouncilCustomsTariff
Commission.
　　　　Chapter IIApplication of Tariff Rates
Article 6
Customs import duty shall be calculated in accordance with generaltariff
rates and preferential tariff rates. The general tariff rateshallapply
to an import originating in a country or region withwhichthePeople's
Republic of China has not yet signed anagreementcontainingreciprocal
preferential tariff clauses. The preferential tariff rate shallapplyto
an import originating in a countryorregionwithwhichthePeople's
RepublicofChinahassignedan agreement containing reciprocal
preferential tariff clauses.
Imports to which general tariff rates apply pursuant to the provisionsof
thepreviousparagraphmayhavedutylevied in accordance with
preferential tariff rates subjecttospecialapprovalfromtheState
Council Customs Tariff Commission.
If imports originating in the People's Republic of Chinaaresubjectto
discriminatory rates of duty or other types of discriminatory treatment by
any country or region, CustomsmayimposeaspecialCustomsdutyon
imports originating in the saidcountryorregion.TheStateCouncil
Customs Tariff Commission shall determine and promulgate for
implementation details of thetypesofgoodssubjecttothespecial
Customs duty, the duty rates and the time period when such levies commence
and finish.
Article 7
Import and export commodities shall be classifiedunderappropriatetax
item numbers in accordance with the categoryprovisionsoftheCustoms
Import and Export Tariff and shall be subject to taxleviespursuantto
relevant tax rates.
Article 8
Customs duties shall be levied on imports or exports at thetariffrates
obtaining on the dateofdeclarationforimportsorexportsbythe
consignee or consignor or his agent.
Imports which are permitted by the Customs to be declared priortotheir
entry shall be subject to the levy of import duties atthetariffrates
obtaining on the date of entry of the means of transport involved.
Article 9
If an import or export is subjecttoasupplementarydutypaymentor
refund of duty, the rate of duty on the date of the good's original import
orexportdeclarationshallapply.Thespecificmeasuresshallbe
formulated by the Customs General Administration.
　　　　Chapter IIIVerification of the Duty-paying Value
Article 10
The duty-paying value of thegoodstobeimportedshallbeassessed
according to the CIF price based on the normal transaction priceverified
by the Customs. The CIF price shall cover the price of the goods,packing
charges, freight, insurance premiums and otherservicechargesincurred
prior to the unloading of the goods at the port of entryintheCustoms
territory of the People's Republic of China.
Article 11
If unable through examination to determine the CIF price of an import, the
Customs shall assess itsduty-payingvaluebasedsuccessivelyonthe
following prices:
(1) the transaction price of an item equivalent or similar to and from the
same country or region of origin as the said import:
(2)thetransactionpriceontheinternationalmarketofanitem
equivalent or similar to the said import;
(3) the wholesale price on the domestic market of anitemequivalentor
similar to the said import, minus import duty, otherimport-linkedtaxes
or duty and the post-import transport,storageandbusinesscostsand
after-profit price;
(4) a price valued by the Customs using other reasonable methods.
Article 12
The duty-paying value of mechanic appliances, means oftransportorany
other goods, which were shipped outoftheCustomsterritoryforthe
purpose of repairs with the declaration for exports madeinadvanceand
shipped back into the Customs territory within the time limit setbythe
Customs shall be identical with the normal charges on the repairs andthe
cost of materials and spare parts used fortherepairs,bothofwhich
shall be subject to the examination and approval by the Customs.
Article 13
The duty-paying value of the goods which were shipped out oftheCustoms
territory for processing with the declarationforexportsmadetothe
Customs in advance and shipped back into the Customs territory withinthe
time limit set by the Customsshallbeidenticalwiththedifference
between the CIF price of the processed goods at the time of entry andthe
CIF price of the original goods shipped out of the Customs territory or of
the identical or similar goods at the time of entry.
ThespecificmeasuresshallbeformulatedbytheCustoms General
Administration governing the varieties of the aforesaidgoodsandtheir
control.
Article 14
The duty-paying value of the goods tobeimportedonlease(including
those for rent) shall be assessed according to the rental forthegoods,
which is subject to the examination and approval by the Customs.
Article 15
The duty-paying value of the goods to be imported shall includefeesfor
patents, trademarks, copyright, proprietary technology, computer software,
information, etc., which are incurred in relation to the said importsand
paid to foreign parties in order that the goods may be manufactured, used,
published or distributed domestically.
Article 16
The duty-paying value of the goodstobeexportedforsaleshallbe
identical with the FOB price of the goods with the export duties deducted.
The above FOB price shall be subject to the examinationandapprovalby
the Customs. If unable to determinetheFOBpriceofanexport,the
Customs shall assess its duty-paying value.
Article 17
The consignee and consignor of imports or exports ortheiragentsshall
accurately declare the transaction price of the said imports and exports.
If the declared transaction price is significantly lowerorhigherthan
the transaction price of equivalent or similar goods,theCustomsshall
determine the duty-payingvaluepursuanttotheprovisionsofthese
Regulations.
Article 18
The consignee of imports or consignor of exports or their agents shall, at
the time of submitting the declaration for imports or exports, produceto
the Customs the invoices indicating therealprice,freight,insurance
premiums and other expenses incurred forthegoods(withmanufactures'
invoices, if any),packinglistsandotherrelevantpapersforthe
examination and approval by the Customs. All the above invoices and papers
shall be signed and stamped by the consignee or consignor or his agentto
affirm their authenticity.
Article 19
The consignee or consignor or his agent shallproducetheinvoicesand
other papers for the Customs to assess the duty-paying value of thegoods
to be imported or exported. If necessary,theCustomsmayexaminethe
relevant contracts, accounts, bills and other papers ofboththebuyers
and the sellers or make any further investigation. TheCustomsmayalso
check the above documents and papers even after the levy of Customs duties
on, and the release of the goods in question.
Article 20
In case the consignee and consignor orhisagentfailtoproducethe
relevant documents and papers stipulated in Article 18 for examinationby
the Customs at the time ofsubmittingthedeclarationforimportsor
exports, Customs duties shall be levied according to the duty-paying value
assessed by the Customs. No adjustment shall be made of the Customs duties
already collected eventhoughtherelevantdocumentsandpapersare
subsequently produced to the Customs.
Article 21
In case the CIF price of imports, the FOB price of exports, the rental for
imported or exportedgoods,thechargesonrepairsorthecostof
materials and spare parts are computed in foreign currencies,theyshall
be converted into RMB at the price between the buying andsellingprices
quoted by the State administrative organ in charge of exchange controlin
Schedule of Exchange Rates of RMB Against Foreign Currencies onthedate
of issuance of the duty memorandum. Incasetheexchangerateofany
foreign currency is not available in the Schedule, the Customsmayapply
the exchange rate set by the above administrative organ.
　　　　Chapter IVPayment Refund and Recovery of Customs Duties
Article 22
The consignee or consignor or his agent shall pay Customsdutiesatthe
designatedbankwithinsevendays(excludingSundaysand national
holidays) after the dateofissuanceofthedutymemorandumbythe
Customs. In case of any payment in arrears,theCustomsmayorderthe
fulfilment of the payment according to law, and 1 of the total amountof
the overdue Customs duties shall be charged as a feeondelayedpayment
per day from the eighth day to the date of fulfilment of the payment.
Article 23
The Customs shall levy Customs duties and charge fees ondelayedpayment
ofRMBunlessotherwise provided for by the Customs General
Administration.
Article 24
The Customs shall issue receipts for any Customs duties collectedorany
fees on delayedpaymentcharged.Theformofthereceiptshallbe
prescribed by the Customs General Administration.
Article 25
Under any of the following circumstances, the consignee ortheconsignor
or his agent may, within one year from thedateofpaymentofCustoms
duties, claim for a refund from the Customs by submitting to the Customs a
written application specifying the reasons therefor, and thereceiptfor
the paid Customs duties attached failing whichhisclaimshallnotbe
entertained:
(1) any amount of Customs duties is overpaid asaresultofthewrong
assessment by the Customs;
(2)anydutypaidongoodsimportedwhichareexemptedfromthe
examination by the Customs are discoveredtobeshort-landedwiththe
verification by the Customs;
(3) any duty paid on goods to exported are not shippedforsomereasons
and declared to the Customs as shut-out cargo with the verification by the
Customs. Any delayed application for a refund shall not be accepted.
The Customs shall complete a written response andnotifyadutyrefund
applicant within 30 days of accepting a refund application.
Article 26
In case Customs duties areshort-leviedornotleviedonimportsor
exports, the Customs may, within one year after thedateofpaymentof
Customs duties or the date of release of the goods, recover the amountof
Customs duties short-levied or not levied. If any imports orexportsare
short-levied or not levied owing to an act inviolationoftheCustoms
regulations by the consignee or consignor or his agent,theCustomsmay
recover from him the Customs dutiesshort-leviedornotleviedwithin
three years.
　　　　Chapter VReductionorExemptionofCustomsDutiesandtheProcedures for Examination and Approval
Article 27
Goods falling in any following categories may be exempted from the levy of
Customs duties upon verification by the Customs:
(1) goods of a consignment on which Customs dutiesareestimatedtobe
below RMB ten yuan;
(2) advertising matters and samples, which are of no commercial value;
(3) goods andmaterials,whicharerenderedgratisbyinternational
organizations or foreign governments;
(4) fuels, stores, beverages and provisions for use en route loaded on any
means of transport, which is in transit across the frontier.
In case any goods exported are shipped back into the Customs territory for
somereason,theoriginalconsignororhisagentshallsubmit a
declaration for entry with the original documents and papers attachedand
verified by the Customs, importdutiesmaybeexempted.However,the
export duties already collected shall not be refunded. Importsreturned
abroad for any reason shall be declared to the Customsattheplaceof
exitbytheoriginalconsigneeoragentandtheoriginal import
documentation shall be presented. If the Customs examination verifiesthe
details, export duties may be exempted, butimportdutiesalreadypaid
shall not be refunded.
Article 28
The Customs may, in consideration of any of thefollowingcircumstances,
grant reduction or exemption of Customs duties on any goods falling in any
of the following categories:
(1) goods damaged, destroyed or lost en route to the Customs territoryor
at the time of unloading;
(2) goods damaged, destroyed or lostasaresultforcemajeureafter
unloading but prior to release;
(3) goods discovered already leaky, damaged or rotten at the timeofthe
examination by the Customs, provided the cause is proved to be otherthan
improper storage.
Article 29
Customs duties shall be reducedorexemptedongoodsandarticlein
accordance with the relevant provisions of the international treaties,to
which the People's Republic of China is a contracting or acceding party.
Article 30
The levy ofCustomsdutiesmaybeexemptedtemporarilyonsamples,
exhibits, engineering equipment, vehicles andvesselsforconstruction,
instruments and tools forinstallation,cinematographicandtelevision
apparatus, containers of goods, and theatrical costumes and paraphernalia,
which are permitted by the Customs to be temporarily shipped intoorout
of the CustomsterritoryandreshippedoutoforintotheCustoms
territory within six months, provided a deposit of an amount equivalent to
that of the Customs duties or a guarantee is submitted to theCustomsby
the consignee or consignor.
The time limit of six months stipulated in the preceding paragraph maybe
extended at the discretion of the Customs.
If, subject to examination and approval by the Customs,anextensionof
theimportperiodisgrantedfortemporarilyimported engineering
equipment, vehicles and vessels for construction, etc, the Customsshall,
during the extension period, levy import duty pursuant totheperiodof
usage of the respective goods. The specific measures shallbeseparately
formulated by the Customs General Administration.
Article 31
Raw materials, supplementary materials, parts, components, accessories and
packing materials imported for processing and assembling finished products
for foreign business persons orformanufacturingproductsforexport
shall be exempt from import duties pursuant to the actual amount ofgoods
processed for export; or import duties may be leviedup-frontonimport
materials and parts andsubsequentlyrefundedpursuanttotheactual
amount of goods processed for export.
Article 32
Measures on the levy or exemption of Customs dutiesonfreereplacement
goodsshall be separately formulated by the Customs General
Administration.
Article 33
Customs duties shallbereducedorexemptedinaccordancewiththe
provisions set out in the relevant regulations on goods importedintoor
exported out of the designated areas, such as specialeconomiczonesor
the designated enterprises, such as Chinese-foreign equity joint ventures,
Chinese-foreign contractualjointventuresandsoleenterpriseswith
foreigninvestment,andalsoongoodsfallinginthecategoryof
preferential treatment by laws and regulations.
Article 34
In case the consignee orconsignororhisagentappliesforadhoc
reduction or exemption of Customs duties on imports or exports, awritten
applicationspecifyingthereasonthereinandnecessarydocumentary
evidence shall be submitted to the Customs for examinationpriortothe
importation or exportation of the goods. The Customsshalltransmitthe
application verified to the Customs General Administration, which may,in
accordance with the relevant regulations formulated by the StateCouncil,
examine and approve it with or without consultingwiththeMinistryof
Finance.
Article 35
IftheCustoms,inrelationtoimportsgrantedpreferential duty
reductions or exemptions pursuant to the provisions of the Statelawsor
regulations, examines and approves, withinthesupervisoryandcontrol
period, an application for the sale or assignment of such goodsortheir
use for other purposes, the value of the goodsshallbereappraisedin
accordance with the period of usage and supplementary paymentsofimport
dutiesmade.Thesupervisoryandcontrollimitofyearsshallbe
formulated separately by the Customs General Administration.
　　　　Chapter VIProcedures for Appeal
Article 36
If a person obliged to pay Customs duties disagrees with a decision by the
Customs in relation to suchmattersasdutypayment,dutyreduction,
supplementary payment or the refund of duty paid on importsandexports,
the party concerned shall first pay the amount determined by theCustoms,
and then, within 30 days of the Customsissuingareceiptofpayment,
lodged with the Customs a written applicationforreconsideration. The
Customs shallnotacceptanappeallodgeaftertheexpiryofthe
prescribed time limit.
Article 37
The Customs shall make its decision on the appeal within 15 days as of the
date of receipt of the appeal.
Should the person obligated to pay Customs dutiesrefusetoacceptthe
decision,hemayappealtotheCustomsGeneralAdministrationfor
reconsideration within 15 days as of the date of receipt of the noticeof
decision.
Article 38
The Customs General Administration shall make its decision ontheappeal
within 30 days after the date of receipt oftheappealandaccordingly
notify the person obligated to pay Customs duties of the decision.
Should the person obligated to pay Customs duties find thedecisionmade
by the Customs General Administration unacceptable, he may bring thecase
to the people's court within 15 days as of the date of receipt of the said
decision.
　　　　Chapter VIIPenalties
Article 39
Any act in violation of these Regulations which constitutes thecrimeof
smuggling, or of the regulations on the Customssupervisionandcontrol
shall be dealt with in accordance with the provisions ofCustomsLawof
the People's Republic of China, RegulationsforImposingAdministrative
Penalties under the Customs Law of thePeople'sRepublicofChinaand
other relevant laws or regulations.
　　　　Chapter VIIISupplementary Provisions
Article 40
The Customs shall, in accordance withrelevantregulations,rewardany
individual or unit who provides any information or assistance whichleads
to the uncovering ofanyevasionoravoidanceofCustomsdutiesin
violation of these Regulations. The identity of the individualsorunits
concerned shall be kept confidential.
Article 41
TheCustomsGeneralAdministrationshallbe responsible for the
interpretation of these Regulations.
Article 42
These Regulations shall come into force as of April 1, 1992.