Order No. 124 of the General Administration of Customs issued the "Administrative Measures of the Customs of the People's Republic of China on Taxation of Imported and Exported Goods"

Order No. 124 of the General Administration of Customs of the People's Republic of China

Note: Article 9 of this method has been replaced by Order No. 198 of the General Administration of CustomsAmendment

The "Administrative Measures of the Customs of the People's Republic of China on Taxation of Imported and Exported Goods", which were deliberated and adopted at the executive meeting on December 15, 2004, are hereby promulgated and shall come into force on March 1, 2005. The "Administrative Measures for Customs Tax Collection" promulgated on September 30, 1986 shall be repealed at the same time.

Director Mu Xinsheng

January 4, 2005

Administrative Measures of the Customs of the People's Republic of China on Taxation of Imported and Exported Goods

Chapter 1 General Principles

Article 1 In order to ensure the implementation of the national tax policy, strengthen the customs tax management, ensure tax collection according to law, protect the state tax, and safeguard the legitimate rights and interests of taxpayers, in accordance with the "Customs Law of the People's Republic of China" (hereinafter referred to as the "Customs Law") These Measures are formulated in accordance with the provisions of the Law), the Regulations of the People's Republic of China on Import and Export Tariffs (hereinafter referred to as the "Tariff Regulations") and other relevant laws and administrative regulations.

Article 2 Customs tax collection work shall follow the principles of accurate classification, correct valuation, rate-based collection, reduction or exemption according to law, serious refund of supplements, and timely storage.

Article 3 These Measures shall apply to the collection and administration of import and export duties and customs duties levied by the customs at the import link.

The collection and administration of import tax and tonnage tax on inbound articles shall be implemented in accordance with the provisions of relevant laws, administrative regulations and departmental rules. If the relevant laws, administrative regulations and departmental rules do not provide for them, these Measures shall apply.

Article 4 The Customs shall undertake the duty of confidentiality in accordance with relevant state regulations, properly keep the materials related to commercial secrets provided by taxpayers, and shall not provide them to the public unless otherwise provided by laws and administrative regulations.

A taxpayer may submit a written request to the Customs to keep its trade secrets, and specify the contents to be kept secret, but shall not refuse to provide relevant information to the Customs on the grounds of trade secrets.

Chapter II Collection of Taxes on Imported and Exported Goods

Section 1 Declaration and Review

Article 5 When importing and exporting goods, taxpayers shall go through declaration formalities with the customs and submit relevant documents in accordance with regulations. When the customs deems it necessary, the taxpayer shall also provide the relevant materials required for determining the classification, duty-paid value, origin, etc. of the commodities. If the materials provided are in a foreign language, the taxpayer shall provide the Chinese translation and be responsible for the content of the translation when required by the customs.

For import and export of tax-reduced and exempted goods, the taxpayer shall also submit the "Certificate of Taxation and Exemption of Imported and Exported Goods" (hereinafter referred to as the "Certificate of Taxation and Exemption", please refer to Annex 1 for the format) issued by the competent customs. Except for the exempted and exempted goods listed in Article 2.

Article 6 The taxpayer shall truthfully declare the commodity name and tariff number (commodity number) of the imported and exported goods in accordance with the relevant provisions of laws, administrative regulations and customs rules on commodity classification, examination and approval of dutiable value and origin management. , Specifications and models, prices, shipping and insurance costs and other related costs, origin, quantity, etc.

Article 7 In order to examine and determine the commodity classification, dutiable value, origin, etc. of imported and exported goods, the customs may require taxpayers to make supplementary declarations in accordance with relevant regulations. When the taxpayer deems it necessary, it can also take the initiative to request a supplementary declaration.

Article 8 The customs shall, in accordance with the provisions of laws, administrative regulations and customs rules, examine and verify the names, specifications and models, tariff number, origin, price, transaction conditions, and quantity of imported and exported goods declared by taxpayers. .

According to the specific situation of port customs clearance and import and export of goods, the customs can only conduct procedural review of the declaration content during the customs clearance of goods, and then check whether the declared price, commodity classification, origin, etc. are true and correct after the goods are released. Substantial verification.

Article 9 In order to examine and determine the commodity classification, dutiable value and origin, etc. of imported and exported goods, the customs may inspect the imported and exported goods, organize laboratory tests, inspections, or conduct inspections on relevant enterprises.

After review, if the customs finds that the tariff number for import and export goods declared by the taxpayer is incorrect, it shall re-determine it in accordance with the relevant rules and regulations on commodity classification.

After review, if the customs finds that the price of the import and export goods declared by the taxpayer does not meet the conditions of the transaction price, or the transaction price cannot be determined, it shall make a separate valuation in accordance with the relevant provisions on the examination and approval of the customs value of import and export goods.

After review, if the customs finds that the origin of the imported or exported goods declared by the taxpayer is wrong, it shall review the certificate of origin provided by the taxpayer, conduct actual inspection of the goods, or review other relevant documents, etc., according to the customs. The relevant regulations on the management of origin shall be determined.

After review, if the customs finds that the tax relief application submitted by the taxpayer or the declared content does not comply with the relevant tax relief regulations, it shall calculate and collect the tax in accordance with the regulations.

If the taxpayer violates the customs regulations and is suspected of making false or concealed reports, it shall be handed over to the customs investigation or anti-smuggling department in accordance with the regulations.

Article 10 Before the actual import and export of goods, taxpayers may apply to the Customs for pre-classification, price pre-examination or pre-determination of origin of imported and exported goods in accordance with relevant regulations. After the customs review and confirmation, it shall notify the taxpayer in writing and approve the actual import and export of the goods.

Section II Collection of Taxes

Article 11 The customs shall calculate and collect taxes according to the tariff number, dutiable value, origin, applicable tax rate and exchange rate of imported and exported goods.

Article 12 The customs shall, in accordance with the "Tariff Regulations", apply the most-favored-nation tax rate, the agreed tax rate, the preferential tax rate, the ordinary tax rate, the export tax rate, the tariff quota tax rate or the provisional tax rate, and the implementation of anti-dumping measures, countervailing measures, and safeguard measures. Or levy retaliatory tariffs and other applicable tax rates to determine the applicable tax rates for imported and exported goods.

Article 13 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.

When importing goods for transit transportation, the tax rate applied on the day when the customs at the destination place accepts the declaration of import of the goods shall be applied; if the goods are declared in advance with the approval of the customs before they arrive at the destination place, the tax rate shall be applied to the arrival of the means of transport carrying the goods. Refers to the tax rate in effect on the date of shipment.

For export transit goods, the tax rate applied on the date when the customs at the place of departure accepts the declaration for export of the goods shall apply.

With the approval of the customs, the import and export goods subject to centralized declaration shall apply the tax rate implemented on the day the customs accepts the declaration of the goods for each import and export of goods.

For imported goods sold by the Customs in accordance with the law due to failure to declare within the prescribed time limit, the tax calculation and levy shall apply to the tax rate implemented on the day when the means of transport carrying the goods declared their entry into the country.

For imported and exported goods that require tax collection due to the taxpayer's violation of the regulations, the tax rate implemented on the date of the violation shall be applied; if the date of the violation cannot be determined, the tax rate implemented on the date the customs discovered the act shall be applied .

Article 14 For bonded goods, tax-reduced and exempted goods, leased goods, or temporarily imported and exported goods that have been declared for entry and released and released, the customs shall apply if any of the following circumstances are required to pay taxes The tax rate implemented on the day when the taxpayer is accepted to fill in the customs declaration form again to declare the tax payment and related procedures:

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

(2) The bonded warehouse goods are transferred to the domestic market for sale;

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

(4) Temporary inbound and outbound goods that can be temporarily exempted from paying taxes are not allowed to be transported out or inbound again upon approval;

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

Article 15 The applicable tax rate shall be determined in accordance with the provisions of Articles 13 and 14 of these Measures for supplementary collection or refund of taxes on imported and exported goods.

Article 16 If the price of imported and exported goods and related expenses are denominated in foreign currencies, the customs shall convert them into RMB to calculate the dutiable value according to the exchange rate applicable on the date when the tax rate applies to the goods. The duty-paid value is rounded to the nearest cent.

The monthly levy exchange rate used by the customs is the third Wednesday of the previous month (if the third Wednesday is a legal holiday, the fourth Wednesday will be postponed) the benchmark exchange rate of foreign currency against RMB announced by the People's Bank of China; If the price is denominated in a foreign currency other than the exchange rate currency, the middle value of the spot foreign exchange buying price and the spot foreign exchange selling price announced by the Bank of China at the same time (after the RMB yuan, the rounding method is adopted to retain 4 decimal places). If the above exchange rate fluctuates significantly, the General Administration of Customs may, when it deems necessary, separately stipulate the exchange rate for calculation and levy and announce it to the public.

Article 17 The customs shall, in accordance with the "Tariff Regulations", levy tariffs on imported and exported goods by ad valorem, specific quantity or other methods prescribed by the state.

The customs shall calculate and levy import customs duties on imported goods in accordance with the applicable tax categories, tax items, tax rates and calculation formulas stipulated by relevant laws and administrative regulations.

Unless otherwise specified, customs duties and import customs duties are levied according to the following formula:

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

The formula for calculating the amount of customs duty is: tax payable = quantity of goods × unit tariff tax amount

The formula for calculating import value-added tax is: tax payable = (dutiable price + actual customs duty + actual consumption tax) X value-added tax rate

The formula for calculating the import link consumption tax by ad valorem is: tax payable = [(dutiable price + actual customs duty tax) / (1 - consumption tax rate)]× consumption tax rate

The calculation formula of import link consumption tax based on quantity is: tax payable = quantity of goods & times; unit consumption tax tax amount

Article 18 Unless otherwise specified, the customs shall fill in and issue the tax payment form in a timely manner after the actual entry of the goods and the completion of the on-site inspection of customs orders. If it is necessary to check the goods to determine the classification, duty-paid value, and origin of the goods, the tax payment form shall be filled out or changed after the inspection and verification.

After receiving the tax payment letter, the taxpayer should go through the formalities for signing the receipt.

Article 19 The Customs Duty Payment Form shall be in six copies (see Annex 2 for the format), the first page (receipt) shall be signed and sealed by the bank and handed over to the paying unit or taxpayer; the second page ( Payment voucher) shall be paid by the bank where the payment unit is opened as the payment voucher; the third copy (receipt voucher) shall be taken by the receiving treasury as the income voucher; the fourth copy (receipt) shall be stamped by the treasury and returned to the customs financial department; Check) After the treasury receives the payment, the special payment note for customs duties shall be returned to the customs, and the special payment note for customs levy on behalf of the tax shall be sent to the local tax authority;

Article 20 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 tax is overdue, the customs will impose a daily overdue fine of 5/10,000 of the overdue tax from the date when the payment period expires to the day when the tax is paid in full. The taxpayer shall pay the overdue fine to the designated bank within 15 days from the date when the customs fills out and issues the overdue fines payment form. The format of the late fee payment letter is the same as the tax payment letter.

If the payment deadline falls on a Saturday, Sunday or other rest day or a statutory holiday, it shall be postponed to the first working day after the rest day or statutory holiday. If the State Council temporarily adjusts rest days and working days, the customs shall calculate the payment period according to the adjusted situation.

Article 21: Customs duties, import duties, and overdue fines, etc., shall be calculated and levied in RMB, and shall be calculated to the nearest cent using the rounding method.

The threshold for late payment fee is 50 yuan.

Article 22 The date when the bank receives the tax is the date when the taxpayer pays the tax. After paying the tax to the bank, the taxpayer shall promptly send the tax payment letter affixed with the business seal certifying that the bank has received the tax to the customs for verification, and the customs shall go through the verification and annotation procedures accordingly.

If the customs finds that the bank has not timely transferred the tax to the treasury in full and in accordance with the regulations, it shall notify the treasury of the relevant situation.

Article 23 If the taxpayer inadvertently loses the tax payment document before paying the tax, he may submit a written application to the issuing Customs for reissuing the tax payment document. The customs shall review and confirm the application and reissue it within 2 working days from the date of receiving the application from the taxpayer. The content of the tax payment note reissued by the customs shall be exactly the same as the original tax payment note.

If the taxpayer loses the tax payment certificate after paying the tax, he or she may submit a written application to the customs office to confirm that he has paid the tax within one year from the date of payment of the tax. It should be confirmed, but the tax payment certificate will not be reissued.

Article 24 If the taxpayer fails due to force majeure or adjustment of national tax policiesIf the tax can be paid on time, a written application for deferment of tax payment should be submitted to the customs directly under the customs that handle the import and export tax declaration and tax formalities before the import and export of goods, and the relevant materials should be attached, and a tax payment plan should also be provided.

When the goods are actually imported or exported, if the taxpayer requests the customs to release the goods first, it shall provide a tax guarantee to the customs.

Article 25 The customs directly under the AQSIQ shall, within 10 days from the date of receiving the taxpayer's application for extension of tax payment, examine whether the situation is true, and if the situation is true, it shall immediately submit the relevant application materials to the General Administration of Customs. After receiving the application materials, the General Administration of Customs shall, within 20 days, make a decision on whether to agree to the extension of the tax payment and the deadline for the extension of the tax payment, and notify the customs directly under the AQSIQ that submitted the application materials. If a decision cannot be made within 20 days due to special circumstances, it can be extended for 10 days.

The period for the extension of tax payment shall not exceed 6 months from the date of release of the goods.

If the taxpayer pays the tax within the approved time limit for deferred tax payment, no late payment fine will be levied; if the tax payment is overdue, the taxpayer shall pay the tax on a daily basis from the expiry date of the extension of the tax payment period to the date when the tax is paid in full. A late payment fine of 5/10,000 of the overdue tax will be charged.

Article 26 If the General Administration of Customs does not approve the extension of tax payment, the customs directly under the General Administration of Customs shall notify the taxpayer within 3 working days from the date of receipt of the decision of the General Administration of Customs not to approve the extension of tax payment , and fill out the tax payment form.

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 tax is overdue, the customs shall levy an overdue fine of 5/10,000 of the overdue tax on a daily basis from the date when the payment period expires to the day when the tax is paid in full.

Article 27 If the bulk import and export goods are overfilled or short loaded, the following provisions shall be followed:

(1) If the quantity of overpack is within 3% of the quantity indicated in the contract or invoice, or if the quantity is short, the customs shall calculate and collect the tax based on the approved unit price of the goods and the quantity indicated in the contract and invoice.

(2) If the overfilled quantity exceeds 3% of the quantity indicated in the contract or invoice, the customs shall calculate and levy the tax based on the approved unit price of the goods and the actual import and export quantity.

Article 28 If the taxpayer or guarantor fails to pay the tax or overdue fine for more than 3 months from the date of expiration of the payment period, the customs may take compulsory measures in accordance with the provisions of Article 60 of the "Customs Law" measure.

If the taxpayer has obvious signs of transferring or hiding its taxable goods and other properties within the prescribed time limit for paying the tax, the customs may order the taxpayer to provide the customs with a tax guarantee. If the taxpayer cannot provide tax guarantee, the customs may take tax preservation measures in accordance with the provisions of Article 61 of the Customs Law.

The specific measures for taking compulsory measures and tax preservation measures shall be stipulated separately.

Chapter III Collection of Taxes on Special Import and Export Goods

Section 1 Compensation for Goods at No Cost

Article 29 For the import of goods that are compensated at no cost, no import duties and customs duties are levied at the import stage; for goods that are exported for free, no export duties are levied.

The term “compensated goods without consideration” as mentioned in the preceding paragraph means that after the import and export goods are released by the customs, the consignor, carrier or insurance company of the import and export goods shall compensate for it free of charge due to damage, shortage, poor quality or non-conformity of specifications or reasons. The replaced goods are the same as the original goods or in accordance with the contract.

Article 30: The taxpayer shall declare to the customs to go through the import and export procedures of the goods that are compensated at no cost within the claim period stipulated in the original import and export contract and not more than 3 years from the date of import and export of the original goods.

Article 31 When a taxpayer declares to import goods for compensation without consideration, it shall submit the following documents:

(1) Declaration of original imported goods;

(2) The export declaration form for the return of the original imported goods out of the country or the certificate of abandonment of the goods for the original imported goods to be handled by the customs;

(3) The original imported goods tax payment certificate or "Certificate of Tax Exemption";

(4) The claim agreement signed by the buyer and the seller.

If the original imported goods are in short supply and the goods are imported without consideration for compensation, the documents listed in item (2) of the preceding paragraph do not need to be submitted.

When the customs deems it necessary, the taxpayer shall also submit the inspection certificate or other relevant certification documents issued by the qualified commodity inspection agency that the original imported goods are damaged, lacking, of poor quality or inconsistent with the specifications.

Article 32 When a taxpayer declares to export goods for compensation without consideration, it shall submit the following documents:

(1) Declaration of original export goods;

(2) The import declaration form for the return of the original export goods;

(3) The original export goods tax payment certificate or "Certificate of Tax Exemption";

(4) The claim agreement signed by the buyer and the seller.

The documents listed in item (2) of the preceding paragraph do not need to be submitted for the export of goods that are compensated for at no cost due to the shortage of the original exported goods.

When the customs deems it necessary, the taxpayer shall also submit an inspection certificate or other relevant certification documents issued by a qualified commodity inspection agency that the original export goods are damaged, lacking, of poor quality or inconsistent with specifications.

Article 33 If the taxpayer declares that the imported and exported goods as compensation for no consideration are not identical to the original goods returned or returned to the country or are not in full compliance with the contract, they shall explain the reasons to the customs.

If the customs finds that the reasons are justified after review, and the tariff line number has not changed, it shall review and determine the customs value, tax value and tax rate in accordance with the relevant regulations on the review and approval of the customs value of imported and exported goods and the exchange rate and tax rate applicable to the original import and export goods. Calculate tax payable. If the tax payable is higher than the tax already levied on the original import and export goods, the difference shall be levied. If the tax payable is lower than the tax already levied on the original import and export goods, and the consignor, carrier or insurance company of the original import and export goods compensates the payment for the goods at the same time, the customs shall refund the corresponding tax for the compensation payment; The difference in taxes will not be refunded.

If the taxpayer declares the import and export of free compensation or replacement goods, if the tariff line number is inconsistent with the tariff line number of the original goods, the relevant provisions on the compensation of goods at no cost shall not apply, and the customs shall comply with the relevant regulations for general import and export goods. Provisions for the collection of taxes.

Article 34 If the taxpayer declares that the imported and exported goods are compensated without consideration, the replaced original imported goods will not be returned out of the country and will not be handed over to the customs for processing, or the replaced original exported goods will not be returned to the country If the goods are imported or exported, the customs shall re-evaluate and levy taxes on the original import and export goods in accordance with the tax rate, calculation and collection exchange rate and relevant regulations applicable on the day when the goods declared for import and export are accepted.

Article 35 No export duties will be levied when the replaced original imported goods are returned out of the country.

When the original export goods to be replaced are returned to China, no import duties and import customs duties will be levied.

Section 2 Leasing Imported Goods

Article 36 When importing leased goods, taxpayers shall, unless otherwise specified, go through the import declaration and tax declaration procedures with the local customs.

When the taxpayer declares the import of leased goods, it shall submit the lease contract and other relevant documents to the customs. When the customs deems it necessary, the taxpayer shall provide tax guarantee.

Article 37 The leased imported goods shall be subject to customs supervision from the date of entry to the day when the customs formalities are completed at the end of the lease.

If the rent is to be paid in one lump sum, the taxpayer shall go through the tax payment procedures and pay the tax when declaring the import of the leased goods.

If the rent is to be paid in installments, the taxpayer shall, when declaring the import of the leased goods, go through the tax payment procedures and pay the corresponding taxes according to the rent that should be paid in the first installment; when paying the rent by installments thereafter, the taxpayer shall declare to the customs Tax payment procedures should be completed no later than the 15th day after each rent payment. If the taxpayer fails to declare and pay tax within the prescribed time limit, the customs shall collect the corresponding tax according to the tax rate and the exchange rate applicable to the goods on the 15th day after the taxpayer pays the rent each time, and the declaration and tax payment formalities shall be completed within the period specified in this paragraph. From the date of expiry to the day when the taxpayer declares and pays taxes, a late fee of 5/10,000 of the tax payable will be charged on a daily basis.

Article 38 The Customs shall track and manage the leased imported goods, urge the taxpayers to declare and pay taxes to the Customs on schedule, and ensure that the taxes are deposited in the warehouse in full and in a timely manner.

Article 39 The taxpayer shall, within 30 days from the expiry of the lease term of the leased imported goods, apply to the customs to complete the supervision procedures and re-ship the leased imported goods out of the country. If it is necessary to retain, purchase or renew leased imported goods, the taxpayer shall declare to the customs and go through relevant formalities no later than the 30th day after the lease term of the leased imported goods expires.

For the leased imported goods retained for purchase, the Customs shall, in accordance with the relevant provisions on the examination and approval of the dutiable value of imported goods and the applicable exchange rate and tax rate for the goods on the date when the Customs accepts the declaration and go through the relevant formalities for the retained purchase, shall examine and determine the dutiable value, calculation and calculation of the goods. Taxes due.

In case of renewing the lease of imported goods, the taxpayer shall submit the renewal contract to the customs, and go through the tax declaration formalities in accordance with the relevant provisions of Articles 36 and 37 of these Measures.

Article 40 If the taxpayer fails to declare to the Customs within the time limit specified in Paragraph 1 of Article 39 of these Measures to go through the relevant formalities for the purchase and lease of imported goods, the Customs shall, in addition to verifying the customs value of imported goods in accordance with the relevant provisions In addition to reviewing and determining the dutiable value and the tax to be levied and levied on the goods and the applicable exchange rate and tax rate on the 30th day after the expiration of the lease term, the taxpayer shall declare and pay taxes from 30 days after the lease term expires. A late payment fee of 5/10,000 of the tax payable will be charged on a daily basis.

If the taxpayer fails to declare to the Customs within the time limit specified in Paragraph 1 of Article 39 of these Measures to go through the relevant formalities for renewing the lease of imported goods, the Customs shall levy the renewal lease in accordance with the provisions of Article 37 of these Measures. In addition to the tax payable on leasing imported goods, a late payment fee of 5% of the tax payable shall be collected on a daily basis from 30 days after the expiration of the lease term to the day when the taxpayer declares and pays taxes.

Article 41 If the lease of imported goods is terminated before the lease term expires, the date of expiry of the lease term is the lease termination date.

Section 3 Temporary Inbound and Outbound Goods

Article 42 The goods temporarily entering or leaving the country upon approval by the customs shall be managed by the customs in accordance with relevant regulations.

Article 43 The temporary entry and exit goods listed in the first paragraph of Article 42 of the "Tariff Regulations" may not pay taxes within the time limit specified by the customs.

If the goods temporarily in or out of the country mentioned in the preceding paragraph are not re-exported or re-imported after the expiration of the prescribed time limit, the taxpayer shall declare to the customs for import, export and tax payment before the expiry of the prescribed time limit. Customs collect taxes in accordance with relevant regulations.

Article 44: For other temporary inbound and outbound goods beyond the scope listed in the first paragraph of Article 42 of the Customs Regulations, the customs shall, in accordance with the relevant regulations on examining and approving the dutiable value of imported and exported goods and the customs, accept the declaration of entry and exit of the goods The exchange rate and tax rate applicable on the date of examination and verification shall be reviewed and determined, and the tax shall be collected on a monthly basis, or the tax shall be collected when the goods are re-shipped out of the country or re-shipped into the country within the specified time limit.

The period for which the tax is levied is 60 months. If it is less than one month but more than 15 days, it will be calculated as one month; if it does not exceed 15 days, it will be exempted. The time limit for calculating and levying taxes is calculated from the date of release of the goods.

The formula for calculating monthly tax is:

Monthly Customs Tax = Total Customs × (1/60)

Monthly import tax on behalf of the tax = total import tax on behalf of the tax × (1/60)

If the goods temporarily in and out of the country mentioned in the first paragraph of this article are not re-exported or re-entered after the expiration of the prescribed time limit, the taxpayer shall declare to the customs to go through the import and export and tax payment procedures before the expiration of the prescribed time limit. remaining tax.

Article 45 If the goods temporarily imported or exported are not re-exported or re-entered within the prescribed time limit, and the taxpayer fails to declare to the customs for import, export and tax payment before the expiration of the prescribed time limit, the customs shall In addition to levying the payable tax, a late payment fee of 5% of the tax payable shall be collected on a daily basis from the expiration of the prescribed time limit to the day when the taxpayer declares and pays the tax.

Article 46 The term "predetermined time limit" in Articles 43 to 45 of these Measures all include the extended re-export or re-entry of temporarily inbound and outbound goods approved by the Customs. the term.

Section 4 Inbound and Outbound Repair Goods and Outbound Processing Goods

Article 47 When the taxpayer goes through the import declaration procedures for imported repair goods, it shall submit the repair contract (or the original export contract containing the warranty clause) to the customs, and provide the customs with the import tax Guaranteed or managed by the customs as bonded goods. Inbound repaired goods shall be re-exported within the time limit specified by the customs.

If the imported repair goods need to import raw materials and parts, the taxpayer shall submit the maintenance contract (or the original export contract with warranty clauses) to the customs when handling the import declaration procedures for the imported repair goods. , Import customs declaration form for inbound repair goods (except those declared for import at the same time as inbound repair goods), and provide import tax guarantee to the customs or be managed by the customs as bonded goods. Imported raw materials and parts are only used for the repair of inbound repair goods, and the remaining raw materials and parts for repair shall be re-exported together with the inbound repair goods.

Article 48 When the taxpayer goes through the export declaration procedures for the re-export of imported repair goods and remaining imported raw materials and parts and components, it shall submit to the customs the original import of the goods, imported raw materials and parts and components. Documents such as customs declaration form and maintenance contract (or original export contract with warranty clauses). The customs will handle the release of the repaired goods based on thisThe relevant procedures for taxpayers to provide tax guarantees when goods, raw materials, and parts and components enter the country; if the customs manages as bonded goods, it shall be handled in accordance with the relevant management regulations for bonded goods.

If the inbound repaired goods cannot be re-exported out of the country within the time limit specified by the customs due to legitimate reasons, the taxpayer shall explain the situation to the customs before the expiry of the prescribed time limit and apply for an extension of the re-export.

Article 49 If the imported repair goods are not re-shipped out of the country within the time allowed by the customs (including the extension period, the same below), the customs shall manage them in accordance with the taxation management regulations for general import and export goods, and the goods shall be The tax guarantee provided by the taxpayer upon entry is converted into tax.

Article 50 When the taxpayer goes through the export declaration procedures for outbound repair goods, it shall submit the repair contract (or the original import contract containing the warranty clause) to the customs. The outbound repair goods shall be re-shipped into the country within the time limit specified by the customs.

Article 51 When the taxpayer goes through the import declaration procedures for the export of repaired goods and re-shipped into the country, it shall submit the original export declaration form and maintenance contract (or the original import contract containing the warranty clause) to the customs. , maintenance invoices and other documents.

According to the relevant regulations on examining and approving the dutiable value of imported goods and the exchange rate and tax rate applicable to the date when the customs accepts the declaration for re-entry of the goods, the customs examines and determines the dutiable value and calculates and collects the import tax.

If the outbound repair goods cannot be re-imported within the time limit specified by the customs due to legitimate reasons, the taxpayer shall explain the situation to the customs before the expiration of the specified time limit and apply for an extension of the re-entry.

Article 52 If the outbound repair goods exceed the time limit allowed by the customs and are re-shipped into the country, the customs shall levy import taxes on them in accordance with the taxation management regulations for general imported goods.

Article 53 When the taxpayer goes through the export declaration formalities for outbound processing goods, it shall submit the contract of entrusted processing of the goods to the Customs; if the outbound processing goods are commodities subject to export duties, the taxpayer shall report to the Customs Provide export tax guarantee. The outbound processed goods shall be re-imported within the time limit prescribed by the customs.

Article 54 When the taxpayer goes through the import declaration formalities for outbound processed goods, it shall submit to the customs the original export declaration form, entrusted processing contract, processing invoice and other documents.

According to the relevant regulations on examining and approving the dutiable value of imported goods and the exchange rate and tax rate applicable to the date when the Customs accepts the declaration for re-entry of the goods, the customs examines and determines the dutiable value, calculates and collects the import tax, and handles the cancellation of the goods at the same time. Procedures for taxpayers to provide tax guarantees when leaving the country.

If the outbound processing goods cannot be re-imported within the time limit prescribed by the customs due to legitimate reasons, the taxpayer shall explain the situation to the customs before the expiry of the prescribed time limit, and apply for an extension of the re-entry.

Article 55 If the outbound processed goods are not re-imported within the time limit permitted by the customs, the customs shall administer them in accordance with the taxation management regulations for general import and export goods, and the taxpayer shall provide the tax payment when the goods leave the country. The guarantee is converted into tax; when the outbound processing goods are re-shipped into the country, the customs shall levy import taxes in accordance with the taxation management regulations for general imported goods.

Article 56 The "time limit prescribed by the customs" and the "time limit allowed by the customs" mentioned in Articles 47 to 55 of these Measures shall be repaired by the customs according to the entry and exit of the goods, and the export processing. The relevant contract provisions of the goods and the specific actual situation shall be determined.

Section 5 Returned Goods

Article 57 For reasons of quality or specification, if the export goods are returned in their original state and re-imported within one year from the date of export release, the taxpayer shall submit relevant documents and documents in accordance with the regulations when going through the import declaration procedures. certified documents. After confirmation by the customs, no import duties and import customs duties will be levied on the original export goods that are re-shipped into the country.

Article 58 If, due to quality or specification reasons, the imported goods are returned in their original state and re-shipped out of the country within one year from the date of import release, the taxpayer shall submit relevant documents and certificates in accordance with regulations when going through the export declaration procedures document. After confirmation by the customs, no export duties will be levied on the original imported goods that are re-shipped out of the country.

Chapter IV: Refund and Reimbursement of Taxes on Imported and Exported Goods

Article 59 If the Customs finds that the tax has been overcharged, it shall immediately notify the taxpayer to go through the tax refund formalities. The taxpayer shall go through the relevant tax refund procedures within 3 months from the date of receipt of the notification from the customs.

Article 60 If the taxpayer discovers that the tax has been overpaid, within one year from the date of paying the tax, it may apply to the customs for a refund of the overpaid tax and add interest on the bank's current deposit for the same period.

When applying to the customs for refund of tax and interest, the taxpayer shall submit the following materials:

(1) "Tax Refund Application" (see Annex 3 for the format);

(2) The original tax payment certificate and materials that can prove that the tax should be refunded.

Article 61 If the imported goods that have already paid taxes are returned in their original state and re-exported out of the country due to quality or specification reasons, the taxpayer may apply to the customs for a tax refund within one year from the date of payment of the taxes.

When applying for tax refund to the customs, the taxpayer shall submit the following materials:

(1) "Tax Refund Application";

(2) The original import declaration form, tax payment letter, and invoice;

(3) The export declaration form for the re-export of the goods;

(4) The agreement between the consignee and the consignor on the return of goods.

Article 62 If the export goods that have paid export duties are returned and re-shipped into China due to quality or specification reasons, and the relevant domestic tax refunded due to export has been repaid, the taxpayer shall pay the tax by himself. Within 1 year from the date, you can apply for a tax refund to the customs.

When applying for tax refund to the customs, the taxpayer shall submit the following materials:

(1) "Tax Refund Application";

(2) The original export declaration form, tax payment letter, and invoice;

(3) The import declaration form for the re-entry of the goods;

(4) The agreement between the consignee and the consignor on the return of goods and the certificate of the tax authority re-collecting the domestic link tax.

Article 63 If ​​the goods that have already paid export duties are not shipped and declared for customs clearance for any reason, the taxpayer may apply to the customs for tax refund within one year from the date of payment of the duties.

When applying for tax refund to the customs, the taxpayer shall submit the following materials:

(1) "Tax Refund Application";

(2) The original export declaration form and tax payment letter.

Article 64 If the bulk import and export goods are short-packed and have been taxed and released, if the consignor, carrier or insurance company of the goods has refunded or compensated the corresponding payment for the short-packed part, the taxpayer shall pay the tax on its own. Within one year from the date of payment, you can apply to the customs for a refund of the corresponding tax on the import or export of short-packaged goods.

When applying for tax refund to the customs, the taxpayer shall submit the following materials:

(1) "Tax Refund Application";

(2) The original import or export declaration form, tax payment letter, and invoice;

(3) Relevant inspection certificates issued by qualified commodity inspection agencies;

(4) Documents proving that refunds or indemnities have been made.

Article 65 If the import or export goods are damaged, of poor quality, or inconsistent with specifications, or if there is a shortage of goods other than those specified in Article 64 of these Measures, the consignor, carrier or If the insurance company compensates the corresponding payment for the goods, the taxpayer may apply to the customs for refund of the corresponding tax on the compensation payment within one year from the date of paying the tax.

When applying for tax refund to the customs, the taxpayer shall submit the following materials:

(1) "Tax Refund Application";

(2) The original import or export declaration form, tax payment letter, and invoice;

(3) Documents proving that the payment has been compensated.

Article 66 After receiving the tax refund application from the taxpayer, the customs shall review it. If the application materials submitted by the taxpayer are complete and in the prescribed form, the customs shall accept it, and the date when the customs receives the application materials shall be the date of acceptance; if the application materials submitted by the taxpayer are incomplete or not in the prescribed form, the customs shall Within 5 working days from the date of receipt of the application materials, the taxpayer shall be informed of all the contents that need to be supplemented and corrected at one time, and the day when the customs receives all the supplemented and corrected application materials shall be the day when the customs accepts the tax refund application.

Where a taxpayer applies for a tax refund in accordance with the provisions of Article 61, 62 or 65 of these Measures, the Customs may, when deemed necessary, require the taxpayer to provide a certificate issued by a qualified commodity inspection agency The original imported or exported goods are of poor quality, inconsistent specifications, damaged or short inspection certificates or other relevant certification documents.

The customs shall verify and notify the taxpayer of the tax refund procedure or decision not to grant tax refund within 30 days from the date of accepting the tax refund application. The taxpayer shall go through the relevant tax refund formalities within 3 months from the date of receipt of the notification from the customs on the approval of tax refund.

Article 67 When going through the tax refund formalities, the customs shall fill in and issue an income refund form (see Annex 4 for the format), and handle it in accordance with the following provisions:

(1) In accordance with the provisions of Article 60 of these Measures, if the interest arising from the over-collected tax shall be refunded at the same time, the interest to be refunded shall be based on the interest rate of the current savings deposit stipulated by the People's Bank of China on the date when the Customs fills out the income refund form calculate. The period for calculating the refundable interest starts from the date when the taxpayer pays the tax to the date when the Customs fills out the income refund form.

(2) If the import value-added tax has been deducted, the value-added tax will not be refunded, unless otherwise stipulated by the state.

(3) The late fee that has been collected will not be refunded.

If the refund of taxes and interest involves the withdrawal from the treasury, it shall be implemented in accordance with the provisions of laws and administrative regulations on the management of the treasury and the specific implementation measures stipulated by the relevant rules and regulations.

Article 68 After the import and export goods are released, if the customs finds that the tax has been underpaid, it shall collect the tax from the taxpayer within one year from the date of paying the tax; Taxes shall be collected from the taxpayer within one year from the date of release of the goods.

Article 69 If the taxpayer violates the regulations and causes under-collection of tax, the customs shall collect the tax within 3 years from the date of payment; The customs shall collect taxes within 3 years from the date of release of the goods. In addition to recovering taxes in accordance with the law, the customs shall also charge a late payment fee of 5% of the underpaid or omission of taxes on a daily basis from the date when the taxes are paid or the goods are released to the day when the customs discovers the violation.

If the taxpayer violates the regulations, resulting in the under-collection or omission of tax on the goods under customs supervision, the customs shall collect the tax within 3 years from the date when the taxpayer should pay the tax, and the tax should be paid from the date of payment. From the day when the customs discovers the violation, a late fee of 5/10,000 of the underpaid or uncollected tax will be charged on a daily basis.

The term "the date on which the tax should be paid" as mentioned in the preceding paragraph refers to the date when the taxpayer violates the regulations; if the date on which the act occurs cannot be determined, the date when the customs discovers the act shall be regarded as the date on which the tax should be paid. the date of the tax.

Article 70 The Customs shall make and issue a "Notification of Customs Reimbursement of Taxes" (see Annex 5 for the format). The taxpayer shall go to the customs to go through the formalities of repayment of tax within 15 days from the date of receipt of the "Notification of Customs Reimbursement of Taxes".

If the taxpayer fails to go through the tax payment formalities within the time limit specified in the preceding paragraph, the customs shall fill in and issue a tax payment certificate on the date when the specified time limit expires.

Article 71 According to the relevant provisions of Articles 37, 40, 45, and 69 of these Measures, if the taxpayer violates the regulations and needs to levy taxes at the same time as a late payment fee, if If the taxpayer fails to pay the tax within the prescribed 15-day payment period, the customs shall additionally collect the overdue tax from the date of expiration of the payment period to the date of full payment in accordance with the provisions of Article 20 of these Measures. late fee.

Chapter 5 Reduction and Exemption of Taxes on Imported and Exported Goods

Article 72 When importing and exporting tax-reduced or exempted goods, taxpayers shall, before importing and exporting the goods, go through the examination and approval procedures for tax-reduction and exemption with the customs with relevant documents in accordance with regulations. The following tax reduction and exemption import and export goods do not need to go through the tax reduction and exemption approval procedures:

(1) One consignment of goods with tariffs, import value-added tax or consumption tax below RMB 50;

(2) Advertisements and samples of no commercial value;

(3) Goods damaged or lost before customs release;

(4) Necessary fuels, materials and dietary supplies on the way of inbound and outbound transportation vehicles;

(5) Other goods subject to tax reduction or exemption that do not need to go through the examination and approval procedures for tax reduction or exemption.

Article 73 For the goods listed in Item (3) of Article 72 of these Measures, the taxpayer shall explain the situation to the Customs in writing at the time of declaration or within 15 days from the date when the Customs releases the goods, and provide relevant information. Evidence. When the customs deems it necessary, it may require the taxpayer to provide an inspection certificate of the degree of damage to the goods issued by a qualified commodity inspection agency. The customs will reduce or exempt taxes according to the actual damage.

Article 74 Unless otherwise specified, the taxpayer shall apply to the competent customs office for the approval procedures for tax reduction and exemption. The Customs will review it in accordance with relevant regulations and issue a "Certificate of Taxation and Exemption".

Article 75: Specific regions, specific enterprises or specific tax-reduced and tax-free imported goods for specific purposes shall be subject to customs supervision.

Specific tax reduction and exemption of imported goodsThe years of supervision are:

(1) Ships and planes: 8 years;

(2) Motor vehicles: 6 years;

(3) Other goods: 5 years.

The supervision period is calculated from the date of release of the goods for import.

Article 76 Within the period of supervision of specific tax-reduced or exempted imported goods, the taxpayer shall report the status of the tax-reduced and exempted goods to the competent customs once a year from the date of the release of the tax-reduced and exempted goods; Except for the project units that enjoy the same preferential tax treatment, the taxpayer can transfer or make other disposals only after paying the tax and going through the procedures for releasing the supervision.

When the supervision period of specific tax-reduced and exempted imported goods expires, customs supervision will be automatically released. If a taxpayer needs a certificate of release from supervision, it may apply to the customs for a certificate of release from supervision with the relevant documents within one year from the date of expiration of the supervision period. The customs shall verify the situation within 20 days from the date of receipt of the taxpayer's application, and issue a certificate of release from supervision.

Chapter VI Tax Guarantee for Imported and Exported Goods

Article 77 Under any of the following circumstances, if the taxpayer requires the customs to release the goods first, it shall provide the customs with a full tax guarantee according to the tax payable preliminarily determined by the customs:

(1) The customs has not yet determined the taxation requirements such as commodity classification, dutiable value, origin, etc.;

(2) The customs are going through the approval procedures for tax reduction and exemption;

(3) Application for deferral of tax payment;

(4) Temporary entry or exit;

(5) For inbound repair and outbound processing, except for the management of bonded goods;

(6) When the taxpayer declares that the imported or exported goods are compensated at no cost due to damage, poor quality or inconsistent specifications, the original imported goods have not been returned or given up to be handed over to the customs for processing, or the original exported goods have not been returned. Inbound;

(7) Other tax guarantees that need to be provided in accordance with relevant regulations.

Article 78 Unless otherwise specified, the tax guarantee period is generally not more than 6 months, and may be extended as appropriate with the approval of the head of the customs directly under the Customs or its authorized person under special circumstances.

The tax guarantee should generally be a security deposit, a letter of guarantee from a bank or a non-bank financial institution, unless otherwise specified.

For the tax guarantee letter issued by a bank or a non-bank financial institution, the guarantee method shall be joint and several liability guarantee. If the tax guarantee letter specifies the guarantee period, the guarantee period shall not be shorter than the guarantee period approved by the customs.

Article 79 If the taxpayer fulfills the tax payment obligation within the guarantee period approved by the customs, the customs shall complete the relevant procedures for releasing the tax guarantee within 5 working days from the date when the taxpayer fulfills the tax payment obligation .

If the taxpayer fails to perform the tax payment obligation within the guarantee period approved by the customs, if the tax deposit is collected, the customs shall complete the relevant procedures for converting the deposit into tax within 5 working days from the date of the expiration of the guarantee period; If a tax guarantee is provided to a bank or a non-bank financial institution, the customs shall require the guarantor to perform the corresponding tax payment obligations within 6 months from the date of expiration of the guarantee period or within the guarantee period specified in the tax guarantee.

Chapter VII Supplementary Provisions

Article 80 The taxpayer and guarantor shall determine the taxpayer, the duty-paid value, the commodity classification, the origin, the applicable tax rate or the calculated exchange rate, the tax reduction or exemption, the tax payment, If there is any objection to the tax refund, the collection of late fee, the determination of the method of collection and the determination of the tax payment location, the tax shall be paid in accordance with the relevant administrative decisions made by the customs, and the tax may be paid in accordance with the "Administrative Reconsideration Law of the People's Republic of China" and the "Administrative Reconsideration Law of the People's Republic of China". Reconsideration Law> Measures" to apply for reconsideration to the higher-level customs. Those who are not satisfied with the reconsideration decision may file a lawsuit in a people's court according to law.

Article 81 Violations of the provisions of these Measures, which constitute violations of customs supervision regulations and smuggling, shall be punished in accordance with the "Customs Law", "The Regulations of the People's Republic of China on the Implementation of Customs Administrative Penalties" and other relevant laws and administrative regulations. . Constitute a crime, be held criminally responsible.

Article 82 The tax administration of bonded goods and goods entering and leaving bonded zones, export processing zones, bonded warehouses and similar places under customs supervision shall be implemented in accordance with the provisions of these Measures. If there are no provisions in these Measures, the provisions of relevant laws, administrative regulations and customs rules shall be followed.

Article 83 The administrative measures for tax declaration and payment through electronic data exchange shall be formulated separately.

Article 84 The General Administration of Customs is responsible for the interpretation of these measures.

Article 85 These Measures shall come into force on March 1, 2005. The Measures for the Administration of Customs Tax Collection issued by the General Administration of Customs of the People's Republic of China on September 30, 1986 shall be repealed at the same time.

Attachment 1:

Import and export goods tax exemption certificate (format) (omitted)