Reminder: Regulations of the People's Republic of China on Import and Export Tariffs

Article 66 of the Regulations has been amended by (Order No. 588 of the State Council)

Chapter 1 General Principles

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") in order to implement the policy of opening to the outside world and promote the development of foreign economic trade and national economy.

Article 2 The import and export of goods and articles permitted to be imported and exported by the People's Republic of China shall be levied by the Customs in accordance with the provisions of these Regulations, unless otherwise provided by laws and administrative regulations.

Article 3 The State Council formulates the "Import and Export Tariffs of the People's Republic of China" (hereinafter referred to as the "Tariffs") and the "Import Tax Rate Table of the People's Republic of China on Entry Items" (hereinafter referred to as the "Import Tax Rate Schedule for Entry Items"), The tariff lines, tariff lines and rates of tariffs shall be prescribed as an integral part of these Regulations.

Article 4 The State Council establishes a Customs Tariff Commission, which is responsible for the adjustment and interpretation of the tax items, tariff lines and tax rates in the Tariff and the Schedule of Import Tax Rates for Imported Items, which shall be implemented after being reported to the State Council for approval; it is decided to implement a provisional tax rate. goods, tax rates and deadlines; decide on tariff quota rates; decide on the levy of anti-dumping duties, countervailing duties, safeguard duties, retaliatory duties and other tariff measures; decide on the application of tax rates in special circumstances, and perform other duties prescribed by the State Council .

Article 5 The consignee of imported goods, the consignor of exported goods, and the owner of imported goods are the taxpayers of customs duties.

Article 6 The Customs and its staff shall perform duties of customs collection and administration in accordance with statutory functions, powers and statutory procedures, safeguard national interests, protect the legitimate rights and interests of taxpayers, and accept supervision in accordance with the law.

Article 7 The taxpayer has the right to request the customs to keep its business secrets confidential, and the customs shall keep the taxpayer confidential in accordance with the law.

Article 8 Customs shall reward units and individuals who report or assist in the detection of violations of these Regulations in accordance with regulations, and shall be responsible for keeping them confidential.

Chapter II: Setting and Application of Tariff Rates for Imported and Exported Goods

Article 9 The most-favored-nation tax rate, the agreed tax rate, the preferential tax rate, the ordinary tax rate, and the tariff quota tax rate are set for import tariffs. Provisional tax rates can be implemented for imported goods within a certain period of time.

The export tariff sets the export tax rate. Provisional tax rates can be implemented for export goods within a certain period of time.

Article 10: Imported goods originating from WTO members that commonly apply MFN clauses, imported goods originating in countries or regions that have signed bilateral trade agreements with the People's Republic of China that include provisions for reciprocal MFN treatment, and For imported goods originating in the territory of the People's Republic of China, the most-favored-nation tax rate shall apply.

For imported goods originating in a country or region that has signed a regional trade agreement with the People's Republic of China that includes preferential tariff clauses, the agreed tax rate shall apply.

For imported goods originating in countries or regions that have signed trade agreements with the People's Republic of China containing special tariff preferential terms, preferential tax rates shall apply.

For imported goods originating in countries or regions other than those listed in the first, second and third paragraphs of this article, as well as imported goods whose origin is unknown, the ordinary tax rate shall apply.

Article 11 If the imported goods subject to the most-favored-nation tax rate have a provisional tax rate, the provisional tax rate shall be applied; if the imported goods subject to the agreed tax rate or preferential tax rate have a provisional tax rate, the lower applicable tax rate shall be applied; the ordinary tax rate shall be applied. For imported goods, the provisional tax rate is not applicable.

If the export goods subject to the export tax rate have a provisional tax rate, the provisional tax rate shall be applied.

Article 12: For imported goods subject to tariff quota management according to national regulations, if the tariff quota is within the tariff quota, the tariff quota rate shall be applied; if the tariff quota is exceeded, the application of the tariff rate shall be in accordance with the provisions of Articles 10 and 11 of these Regulations implement.

Article 13 Where anti-dumping, countervailing and safeguarding measures are taken against imported goods in accordance with relevant laws and administrative regulations, the applicable tax rates shall be in accordance with the Anti-dumping Regulations of the People's Republic of China, the Anti-subsidy Regulations of the People's Republic of China and The relevant provisions of the Regulations of the People's Republic of China on Safeguarding Measures shall be implemented.

Article 14 Any country or region violates the trade agreements and related agreements signed or jointly participated by the People's Republic of China, and prohibits, restricts, imposes tariffs or other measures affecting normal trade against the People's Republic of China in terms of trade. , retaliatory tariffs can be levied on imported goods originating in this country or region, and the retaliatory tariff rates shall be applied.

The goods subject to retaliatory tariffs, applicable country, tax rate, time limit and collection method shall be decided and announced by the Customs Tariff Commission of the State Council.

Article 15 Import and export goods shall be subject to the tax rate implemented on the day the customs accepts the declaration of import or export of the goods.

Before the arrival of imported goods, if the declaration is approved by the customs in advance, the tax rate implemented on the date of declaration of entry of the means of transport carrying the goods shall be applied.

The applicable date of the tax rate for goods in transit through customs shall be separately prescribed by the General Administration of Customs.

Article 16 Under any of the following circumstances, the tax rate applied on the day when the customs accepts the declaration and goes through the tax payment formalities shall apply:

(1) Bonded goods cannot be re-exported after approval;

(2) The tax-reduced or exempted goods are transferred or used for other purposes upon approval;

(3) The goods temporarily allowed to enter China will not be re-exported after approval, and the goods temporarily allowed to leave the country will not be re-imported after approval;

(4) Leasing imported goods and paying taxes in installments.

Article 17 The applicable tax rate shall be determined in accordance with the provisions of Article 15 or Article 16 of these Regulations for supplementary collection and refund of import and export duties.

If the taxpayer needs to collect tax due to violation of regulations, the tax rate implemented on the date of the act shall be applied; if the date of the act cannot be determined, the tax rate implemented on the date the customs discovered the act shall be applied.

Chapter III Determination of Dutiable Value of Imported and Exported Goods

Article 18 The dutiable value of imported goods shall be determined by the customs based on the transaction value that meets the conditions listed in paragraph 3 of this article, and the transportation and related expenses and insurance fees of the goods before they arrive at the import point within the territory of the People's Republic of China. Basic review confirmed.

The transaction value of imported goods refers to the actual payment and payable by the buyer to the seller for the import of the goods when the seller sells the goods within the territory of the People's Republic of China, and adjusted in accordance with the provisions of Articles 19 and 20 of these Regulations The total amount of the price, including the price paid directly and the price paid indirectly.

The transaction price of imported goods should meet the following conditions:

(1) There is no restriction on the buyer's disposal or use of the goods, except for the restrictions imposed by laws and administrative regulations, restrictions on the resale area of ​​the goods and restrictions that have no substantial impact on the price of the goods;

(2) The transaction price of the goods cannot be determined due to the influence of tying or other factors;

(3) The seller shall not directly or indirectly obtain from the buyer any income arising from the resale, disposal or use of the goods after importation, or, although there is income, it can be obtained in accordance with Articles 19 and 20 of these Regulations. Regulations to be adjusted;

(4) There is no special relationship between the buyer and the seller, or although there is a special relationship, it does not affect the transaction price.

Article 19 The following costs of imported goods shall be included in the dutiable value:

(1) Commissions and brokerage fees other than the purchase commission borne by the buyer;

(2) The cost of the container that is to be regarded as one body with the goods when the dutiable value is determined by the buyer;

(3) The cost of packaging materials and packaging labor borne by the buyer;

(4) Materials, tools, molds, consumables and materials that are provided by the buyer free of charge or at a lower cost and can be apportioned in an appropriate proportion in relation to the production and sale of the goods to the territory of the People's Republic of China. The price of similar goods, and the cost of overseas development, design and other related services;

(5) As a condition for the sale of the goods to the territory of the People's Republic of China, the buyer must pay the royalties related to the goods;

(6) Proceeds from the resale, disposal or use of the goods obtained by the seller directly or indirectly from the buyer after importation.

Article 20 The following taxes and fees listed in the price of the goods at the time of import shall not be included in the dutiable value of the goods:

(1) Expenses for construction, installation, assembly, maintenance and technical services after import of plant, machinery, equipment and other goods;

(2) The transportation and related costs and insurance premiums after the imported goods arrive at the domestic input point and unload;

(3) Import duties and domestic taxes.

Article 21 If the transaction value of imported goods does not meet the conditions specified in the third paragraph of Article 18 of these Regulations, or if the transaction value cannot be determined, the customs shall know the relevant information and conduct price consultations with the taxpayer. , in turn assess the customs value of the goods at the following prices:

(1) The transaction price of the same goods sold to the territory of the People's Republic of China at or about the same time as the goods;

(2) The transaction price of similar goods sold to the People's Republic of China at or about the same time as the goods;

(3) At the same time or about the same time as the import of the goods, the unit price of the imported goods, the same or similar imported goods is sold to the buyer without special relationship in the first-level sales link, but the unit price of the maximum sales volume shall be deducted. Items stipulated in Article 22 of the Regulations;

(4) The price calculated by the sum of the following items: the cost of materials and processing costs used in the production of the goods, the usual profits and general expenses for the sale of goods of the same grade or type to the territory of the People's Republic of China, the transportation of the goods Transportation and related costs and insurance costs before unloading at the import point in China;

(5) The price estimated by a reasonable method.

After the taxpayer provides relevant information to the customs, it may file an application to reverse the order of application of items (3) and (4) of the preceding paragraph.

Article 22 In accordance with the provisions of Article 21(1)(3) of these Regulations, the items to be deducted are:

(1) The usual profits and general expenses and the usual commissions paid when the goods of the same grade or the same type are sold in the first-level sales link within the territory of the People's Republic of China;

(2) The transportation and related costs and insurance premiums after the imported goods arrive at the domestic input point and unload;

(3) Import duties and domestic taxes.

Article 23 For the goods imported by leasing, the rent of the goods determined by the customs review shall be regarded as the dutiable value.

If the taxpayer requests a lump sum payment, the taxpayer may choose to assess the dutiable value in accordance with the provisions of Article 21 of these Regulations, or use the total rent determined by the customs review as the customs value.

Article 24 If the goods shipped to overseas processing have been declared to the customs at the time of exit and are re-imported within the time limit specified by the customs, the overseas processing fee and material fee and the re-entry transportation shall be paid and its related fees and insurance premiums are reviewed to determine the duty-paid value.

Article 25 If the machinery, equipment, means of transport or other goods that are shipped overseas for repair have been declared to the customs when leaving the country and are re-shipped within the time limit specified by the customs, the overseas repair fee and the cost of materials shall be charged. Review to determine the duty-paid value.

Article 26 The dutiable value of export goods shall be determined by the customs on the basis of the transaction value of the goods and the transportation and related costs and insurance premiums of the goods before they are transported to the export point within the territory of the People's Republic of China for loading.

The transaction value of export goods refers to the total price that the seller should directly and indirectly collect from the buyer for exporting the goods when the goods are exported.

Export duties are not included in the dutiable value.

Article 27 If the transaction value of the exported goods cannot be determined, the customs shall, after understanding the relevant information and conducting price negotiation with the taxpayer, evaluate the dutiable value of the goods according to the following prices:

(1) The transaction price of the same goods exported to the same country or region at the same or about the same time as the goods;

(2) The transaction price of similar goods exported to the same country or region at the same time or at about the same time as the goods;

(3) The price calculated according to the sum of the following items: the cost of materials and parts for domestic production of the same or similar goods, processing costs, normal profits and general expenses, domestic transportation and related expenses, and insurance premiums;

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(4) The price estimated by a reasonable method.

Article 28 The costs, expenses and taxes that are included or not included in the dutiable value in accordance with the provisions of these Regulations shall be based on objective and quantifiable data.

Chapter IV Collection of Import and Export Goods Tariff

Article 29 The taxpayer of imported goods shall, within 14 days from the date of declaration of the means of transport to enter the country, the taxpayer of exported goods shall, unless the customs specifically approve the goods, after the goods arrive in the customs supervision area, 24 hours before loading the goods, declare to the customs at the entry and exit places of the goods. Transit transportation of import and export goods, in accordance with the provisions of the General Administration of Customs.

Before the arrival of the imported goods, the taxpayer can make a declaration in advance with the approval of the customs. The specific measures shall be separately prescribed by the General Administration of Customs.

Article 30 The taxpayer shall declare truthfully to the customs according to the law, and provide the information required for determining the dutiable value, classifying the goods, determining the origin, and taking anti-dumping, countervailing or safeguard measures in accordance with the regulations of the customs. ; When necessary, the customs may require the taxpayer to make a supplementary declaration.

Article 31 The taxpayer shall, in accordance with the catalog provisions and general classification rules, class notes, chapter notes, sub-heading notes and other classification notes stipulated in the "Tariff", conduct commodity inspections on the imported and exported goods it declares. The goods are classified and classified into the corresponding tariff code column; the customs shall examine and determine the commodity classification of the goods in accordance with the law.

Article 32 Customs may require taxpayers to provide relevant materials needed to determine the classification of commodities; when necessary, Customs may organize tests and inspections, and use the test and inspection results recognized by Customs as the basis for commodity classification .

Article 33 In order to check the authenticity and accuracy of the declared prices, the customs may consult and copy contracts, invoices, account books, foreign exchange settlement and payment vouchers, documents, business correspondence, audio and video products, and Other information that reflects the relationship between buyers and sellers and transaction activities.

If the customs has doubts about the price declared by the taxpayer and the amount of customs duties involved is relatively large, with the approval of the head of the customs directly under the Customs or the head of the subordinate customs authorized by him, with the assistance of the General Administration of Customs in the unified format of the notification for assistance in inquiring the account and Regarding the work certificates of the staff members, you can inquire about the capital transactions in the unit accounts opened by the taxpayers in banks or other financial institutions, and report the relevant information to the banking regulatory authority.

Article 34 If the customs has doubts about the price declared by the taxpayer, it shall inform the taxpayer in writing of the reasons for the doubt, and require him to make a written explanation and provide relevant materials within the prescribed time limit.

If the taxpayer fails to make an explanation or provide relevant information within the prescribed time limit, or if the customs still has reasons to doubt the authenticity and accuracy of the declared price, the customs may not accept the price declared by the taxpayer, and according to The customs value is assessed in accordance with the provisions of Chapter III of these Regulations.

Article 35 After the customs examines and determines the dutiable value of the imported and exported goods, the taxpayer may request the customs in writing to explain in writing how to determine the customs value of the imported and exported goods, and the customs shall make a written statement to the taxpayer illustrate.

Article 36 Customs duties on imported and exported goods shall be levied on an ad valorem basis, a specific basis, or other methods prescribed by the state.

The calculation formula of ad valorem levy is: tax payable = dutiable value & times; tariff rate

The calculation formula of levy by quantity is: tax payable = quantity of goods & times; unit tax amount

Article 37 The taxpayer shall pay the tax to the designated bank within 15 days from the date when the customs fills out the tax payment form. If the taxpayer fails to pay the tax on time, an overdue fine of 5/10,000 of the overdue tax will be imposed on a daily basis from the date of the overdue tax payment.

The customs may announce the situation of the taxpayer's arrears of tax payment.

The customs shall issue payment vouchers when collecting customs duties, late payment fines, etc. The format of payment vouchers shall be prescribed by the General Administration of Customs.

Article 38 Customs levies customs duties, late payment fees, etc., which shall be calculated and levied in RMB.

If the transaction value of import and export goods and related expenses are denominated in foreign currencies, the customs value shall be converted into RMB at the benchmark exchange rate announced by the People's Bank of China; if denominated in foreign currencies other than the benchmark exchange rate, it shall be calculated as The duty-paid value is calculated in RMB. The date of application of the exchange rate is determined by the General Administration of Customs.

Article 39 If the taxpayer is unable to pay the tax on time due to force majeure or the adjustment of the national tax policy, with the approval of the General Administration of Customs, the tax payment may be postponed, but the maximum period shall not exceed 6 months .

Article 40 If the taxpayer of imported and exported goods has obvious signs of transferring or hiding his taxable goods and other properties within the prescribed tax period, the customs may order the taxpayer to provide guarantee; the taxpayer cannot provide If the guarantee is obtained, the customs may take tax preservation measures in accordance with the provisions of Article 61 of the Customs Law.

If the taxpayer or guarantor fails to pay the tax within three months from the expiration of the tax payment period, the customs may take compulsory measures in accordance with the provisions of Article 60 of the Customs Law.

Article 41 If the imported materials and parts for processing trade are imported in accordance with national regulations, and the finished products or imported materials are not exported within the prescribed time limit, the customs shall levy import duties in accordance with the regulations.

If the imported materials and parts for processing trade are subject to import duties according to national regulations when entering the country, and the finished products or imported materials are exported within the specified time limit, the customs shall refund the duties and taxes levied at the time of entry in accordance with relevant regulations .

Article 42 For the following goods that have been approved by the customs to temporarily enter or exit the country, if the taxpayer pays a security deposit equivalent to the tax payable or provides other guarantees to the customs when entering or exiting the country, the payment may not be paid temporarily. customs duties, and shall be re-exported or re-imported within 6 months from the date of entry or exit; upon the application of the taxpayer, the customs may extend the time limit for re-export or re-entry in accordance with the provisions of the General Administration of Customs :

(1) Goods displayed or used in exhibitions, trade fairs, conferences and similar events;

(2) Performance and competition supplies used in cultural and sports exchange activities;

(3) Instruments, equipment and supplies used for news reporting or filming of movies and TV programs;

(4) Instruments, equipment and supplies used in scientific research, teaching and medical activities;

(5) The means of transportation and special vehicles used in the activities listed in items (1) to (4) of this paragraph;

(6) Sample;

(7) Instruments and tools for installation, debugging and testing of equipment;

(8) Containers for containing goods;

(9) Other goods used for non-commercial purposes.

If the goods listed in the first paragraph are not re-shipped out of the country within the prescribed time limit, or the goods temporarily permitted to exit the country are not re-shipped into the country within the prescribed time limit, the customs shall levy duties according to law.

For other temporary entry goods listed in the first paragraph that can be temporarily exempted from customs duties, the import duties shall be calculated and levied according to the dutiable value of the goods and the ratio of their stay in China to the depreciation time. The specific measures shall be prescribed by the General Administration of Customs.

Article 43 For reasons of quality or specification, if the exported goods are re-imported in the same state within one year from the date of export, no import duties will be levied.

If the imported goods are re-shipped out of the country within one year from the date of import due to quality or specification reasons, no export duties will be levied.

Article 44 The same goods that are compensated or replaced free of charge by the consignor, carrier or insurance company of imported and exported goods due to damage, shortage, poor quality or non-conformity of specifications shall not be subject to customs duties when imported or exported. If the original imported goods that have been replaced free of charge will not be returned out of the country or the original exported goods will not be returned into the country, the customs shall re-impose customs duties on the original imported and exported goods in accordance with regulations.

Article 45 The following import and export goods are exempt from customs duties:

(1) One consignment of goods with customs duties below RMB 50;

(2) Advertisements and samples of no commercial value;

(3) Materials donated by foreign governments and international organizations for free;

(4) Goods lost before customs release;

(5) Necessary fuels, materials and dietary supplies during the loading of inbound and outbound transportation vehicles.

For goods damaged before customs release, customs duties may be reduced according to the degree of damage determined by customs.

For other goods exempted or reduced from customs duties as stipulated by law, the customs shall exempt or reduce taxes according to the regulations.

Article 46 The reduction or exemption of tariffs, and the temporary reduction or exemption of tariffs for specific regions, specific enterprises, or import and export goods with specific uses shall be implemented in accordance with the relevant provisions of the State Council.

Article 47 The reduction or exemption of customs duties levied on imported goods shall be implemented in accordance with the provisions of relevant laws and administrative regulations.

Article 48: Where taxpayers import or export tax-reduced or exempted goods, unless otherwise specified, they shall, before importing and exporting the goods, go through the procedures for approval of tax-reduction and exemption with relevant documents in accordance with the regulations. Customs will reduce or exempt customs duties if they meet the requirements after examination by the customs.

Article 49 If the duty-free imported goods that need to be used under the supervision of the customs are transferred or used for other purposes within the period of supervision and need to pay tax, the customs shall depreciate and evaluate the goods according to the time of import, and levy import duties.

The period of supervision for certain tax-reduced and exempted imported goods shall be stipulated by the General Administration of Customs.

Article 50 Under any of the following circumstances, the taxpayer may apply for a refund of customs duties within one year from the date of payment of the tax, and shall explain the reasons to the customs in writing, and provide the original payment voucher and relevant materials :

(1) Goods that have been subject to import duties are returned in their original state and re-shipped out of the country due to quality or specification reasons;

(2) For the goods that have been subject to export duties, due to quality or specification reasons, they are returned in their original state and re-shipped into China, and the relevant domestic tax refunded due to export has been repaid;

(3) The goods for which export tariffs have been levied have not been shipped for export for some reason, and declared for customs clearance.

The customs shall verify and notify the taxpayer to go through the refund formalities within 30 days from the date of accepting the tax refund application. The taxpayer shall go through the relevant tax refund procedures within 3 months from the date of receipt of the notification.

Where customs duties should be refunded in accordance with other relevant laws and administrative regulations, the customs shall refund duties in accordance with relevant laws and administrative regulations.

Article 51 After the import and export goods are released, if the customs finds that the tax has been underpaid or omitted, it shall collect the tax from the taxpayer within one year from the date of payment of the tax or the release of the goods. However, if the taxpayer violates the regulations and causes under-collection or omission of tax, the customs may collect the tax within 3 years from the date of payment of the tax or the release of the goods, and increase the tax on a daily basis from the date of payment of the tax or the release of the goods. A late payment fine of 5/10,000 of the under-collected or omit-collected tax will be charged.

If the customs finds that the goods under customs supervision are under-collected or omissions due to the violation of regulations by the taxpayer, it shall collect the tax within 3 years from the date when the taxpayer should pay the tax, and the taxpayer shall pay the tax from the date of payment of the tax. A late payment fee of 5% of the underpaid or omit tax will be charged on a daily basis.

Article 52 If the Customs finds that the tax has been overcharged, it shall immediately notify the taxpayer to go through the refund procedures.

If the taxpayer discovers that the tax has been overpaid, within one year from the date of paying the tax, it may request the customs in writing to refund the overpaid tax and add interest on the bank's current deposit for the same period; the customs shall, within one year after accepting the tax refund application Within 30 days from the date of verification, the taxpayer shall be notified to go through the refund procedures.

The taxpayer shall go through the relevant tax refund procedures within 3 months from the date of receipt of the notification.

Article 53: If the refund of taxes and interests in accordance with the provisions of Articles 50 and 52 of these Regulations involves the withdrawal from the treasury, the provisions of laws and administrative regulations concerning treasury management shall be implemented.

Article 54 The customs declaration enterprise accepts the entrustment of the taxpayer, and goes through the customs declaration and tax payment procedures in the name of the taxpayer. Or the omission of tax and late payment fee shall be jointly and severally liable for the tax payment by the taxpayer.

If a customs declaration enterprise accepts the entrustment of the taxpayer and goes through the customs declaration and tax payment procedures in the name of the customs declaration enterprise, the customs declaration enterprise and the taxpayer shall bear joint and several liability for tax payment.

Except for force majeure, if the goods under customs supervision are damaged or lost during the period of custody of the goods under customs supervision, the person responsible for the custody of the goods under customs supervision shall bear the corresponding tax liability.

Article 55 If the taxpayers who owe taxes are merged or divided, they shall report to the customs before the merger or division, and pay the taxes in full according to law. If the taxpayer fails to pay the full amount of tax when the taxpayer is merged, the combined legal person or other organization shall continue to perform the unfulfilled tax payment obligations; if the taxpayer fails to pay the full tax when the taxpayer is divided, the legal person or other organization after the division shall pay the outstanding tax payment obligations. be jointly and severally liable for the tax liability.

A taxpayer shall report to the customs if there is a merger, division or other asset reorganization during the period of supervision of tax-reduced or exempted goods or bonded goods. Those who need to pay taxes according to the regulations shall pay the taxes in full according to the law; those who can continue to enjoy tax reduction, exemption and bonded treatment according to the regulations shall go to the customs to go through the formalities for changing the taxpayer.

If the taxpayer owes tax or has the circumstance of cancellation, dissolution, bankruptcy or other legal termination of business during the period of supervision of tax-reduced or exempted goods or bonded goods, it shall report to the customs before liquidation. The customs shall settle the tax payable by the taxpayer in accordance with the law.

Chapter 5 Collection of Import Tax on Imported Goods

Article 56 The customs duties on inbound articles and the customs duties levied by the customs at the import stage are combined into import duties, which shall be levied by the customs according to law.

Article 57: Imported articles for personal use within the amount specified by the General Administration of Customs are exempt from import tax.

For imported articles for personal use that exceed the amount specified by the General Administration of Customs but are still within a reasonable amount, the taxpayer of the imported articles shall pay the import tax in accordance with the regulations before the imported articles are released.

For imported goods exceeding a reasonable and self-use quantity, relevant formalities shall be handled in accordance with the law for imported goods.

The import articles that are taxed as goods as stipulated 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 of these Regulations.

Article 58 The taxpayer of imported articles refers to the inbound personnel who bring articles into the country, recipients of inbound postal items and recipients of items imported by other means.

Article 59 The taxpayer of imported articles may go through the tax payment procedures by himself or entrust others to go through the tax payment procedures. The person who accepts the entrustment shall abide by the provisions of this chapter for taxpayers.

Article 60 Import duties are levied ad valorem.

The calculation formula of import tax is: import tax amount = dutiable price & times; import tax rate

Article 61 The Customs shall, in accordance with the "Import Tax Rate Table of Imported Goods" and the "Classification Table of Imported Goods of the People's Republic of China" and the "List of Dutiable Values ​​of Imported Goods of the People's Republic of China" formulated by the General Administration of Customs The imported goods are classified, the customs value is determined and the applicable tax rate is determined.

Article 62 For imported articles, the tax rate and the dutiable value implemented on the date when the Customs fills out and issues the tax payment certificate shall apply.

Article 63 The reduction, exemption, supplementary collection, retrospective collection and refund of import duties, as well as the collection of import duties on temporary entry items, shall be implemented with reference to the relevant provisions of these Regulations on the collection of import duties on goods.

Chapter VI Supplementary Provisions

Article 64 The taxpayer and the guarantor shall determine the taxpayer, the duty-paid value, the classification of the goods, the determination of the origin, the applicable tax rate or exchange rate, the reduction or exemption of tax, the payment of tax, and the tax refund to the customs. If there is any objection to the collection of overdue fines, the determination of the method of collection and the determination of the place of tax payment, the tax shall be paid, and an application for reconsideration of the customs at the higher level can be applied according to law. Those who are not satisfied with the reconsideration decision may file a lawsuit in a people's court according to law.

Article 65 The regulations on the administration of customs collection and administration shall apply to the administration of the collection and administration of duties levied by the customs at the import link.

Article 66 Anyone who violates the provisions of these Regulations shall be punished in accordance with the Customs Law, the Detailed Rules for the Implementation of Administrative Penalties under the Customs Law of the People's Republic of China and other relevant laws and administrative regulations.

Article 67 These Regulations shall come into force on January 1, 2004. The Regulations of the People's Republic of China on Import and Export Tariffs revised and promulgated by the State Council on March 18, 1992 shall be repealed at the same time.