中华人民共和国进出口关税条例(附英文)

中华人民共和国进出口关税条例

中华人民共和国国务院令 

                                                                                                                                 第392号

　 《中华人民共和国进出口关税条例》已经2003年10月29日国务院第二十六次常务会议通过，现予公布，自2004年1月1日起施行。

　 　                                            总理温家宝

　                                        二○○三年十一月二十三日　

 （经2013年12月7日公布的《国务院关于修改部分行政法规的决定》修订）

第一章 总则

　　第一条 为了贯彻对外开放政策，促进对外经济贸易和国民经济的发展，根据《中华人民共和国海关法》（以下简称《海关法》）的有关规定，制定本条例。

　　第二条 中华人民共和国准许进出口的货物、进境物品，除法律、行政法规另有规定外，海关依照本条例规定征收进出口关税。

　　第三条 国务院制定《中华人民共和国进出口税则》（以下简称《税则》）、《中华人民共和国进境物品进口税税率表》（以下简称《进境物品进口税税率表》），规定关税的税目、税则号列和税率，作为本条例的组成部分。

　　第四条 国务院设立关税税则委员会，负责《税则》和《进境物品进口税税率表》的税目、税则号列和税率的调整和解释，报国务院批准后执行；决定实行暂定税率的货物、税率和期限；决定关税配额税率；决定征收反倾销税、反补贴税、保障措施关税、报复性关税以及决定实施其他关税措施；决定特殊情况下税率的适用，以及履行国务院规定的其他职责。

　　第五条 进口货物的收货人、出口货物的发货人、进境物品的所有人，是关税的纳税义务人。

　　第六条 海关及其工作人员应当依照法定职权和法定程序履行关税征管职责，维护国家利益，保护纳税人合法权益，依法接受监督。

　　第七条 纳税义务人有权要求海关对其商业秘密予以保密，海关应当依法为纳税义务人保密。

　　第八条 海关对检举或者协助查获违反本条例行为的单位和个人，应当按照规定给予奖励，并负责保密。

第二章 进出口货物关税税率的设置和适用

　　第九条 进口关税设置最惠国税率、协定税率、特惠税率、普通税率、关税配额税率等税率。对进口货物在一定期限内可以实行暂定税率。

　　出口关税设置出口税率。对出口货物在一定期限内可以实行暂定税率。

　　第十条 原产于共同适用最惠国待遇条款的世界贸易组织成员的进口货物，原产于与中华人民共和国签订含有相互给予最惠国待遇条款的双边贸易协定的国家或者地区的进口货物，以及原产于中华人民共和国境内的进口货物，适用最惠国税率。

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

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

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

　　第十一条 适用最惠国税率的进口货物有暂定税率的，应当适用暂定税率；适用协定税率、特惠税率的进口货物有暂定税率的，应当从低适用税率；适用普通税率的进口货物，不适用暂定税率。

　　适用出口税率的出口货物有暂定税率的，应当适用暂定税率。

　　第十二条 按照国家规定实行关税配额管理的进口货物，关税配额内的，适用关税配额税率；关税配额外的，其税率的适用按照本条例第十条、第十一条的规定执行。

　　第十三条 按照有关法律、行政法规的规定对进口货物采取反倾销、反补贴、保障措施的，其税率的适用按照《中华人民共和国反倾销条例》、《中华人民共和国反补贴条例》和《中华人民共和国保障措施条例》的有关规定执行。

　　第十四条 任何国家或者地区违反与中华人民共和国签订或者共同参加的贸易协定及相关协定，对中华人民共和国在贸易方面采取禁止、限制、加征关税或者其他影响正常贸易的措施的，对原产于该国家或者地区的进口货物可以征收报复性关税，适用报复性关税税率。

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

　　第十五条 进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。

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

　　转关运输货物税率的适用日期，由海关总署另行规定。

　　第十六条 有下列情形之一，需缴纳税款的，应当适用海关接受申报办理纳税手续之日实施的税率：

　　（一）保税货物经批准不复运出境的；

　　（二）减免税货物经批准转让或者移作他用的；

　　（三）暂准进境货物经批准不复运出境，以及暂准出境货物经批准不复运进境的；

　　（四）租赁进口货物，分期缴纳税款的。

　　第十七条 补征和退还进出口货物关税，应当按照本条例第十五条或者第十六条的规定确定适用的税率。

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

第三章 进出口货物完税价格的确定

　　第十八条 进口货物的完税价格由海关以符合本条第三款所列条件的成交价格以及该货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费为基础审查确定。

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

　　进口货物的成交价格应当符合下列条件：

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

　　（二）该货物的成交价格没有因搭售或者其他因素的影响而无法确定；

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

　　（四）买卖双方没有特殊关系，或者虽有特殊关系但未对成交价格产生影响。

　　第十九条 进口货物的下列费用应当计入完税价格：

　　（一）由买方负担的购货佣金以外的佣金和经纪费；

　　（二）由买方负担的在审查确定完税价格时与该货物视为一体的容器的费用；

　　（三）由买方负担的包装材料费用和包装劳务费用；

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

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

　　（六）卖方直接或者间接从买方获得的该货物进口后转售、处置或者使用的收益。

　　第二十条 进口时在货物的价款中列明的下列税收、费用，不计入该货物的完税价格：

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

　　（二）进口货物运抵境内输入地点起卸后的运输及其相关费用、保险费；

　　（三）进口关税及国内税收。

　　第二十一条 进口货物的成交价格不符合本条例第十八条第三款规定条件的，或者成交价格不能确定的，海关经了解有关情况，并与纳税义务人进行价格磋商后，依次以下列价格估定该货物的完税价格：

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

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

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

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

　　（五）以合理方法估定的价格。

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

　　第二十二条 按照本条例第二十一条第一款第（三）项规定估定完税价格，应当扣除的项目是指：

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

　　（二）进口货物运抵境内输入地点起卸后的运输及其相关费用、保险费；

　　（三）进口关税及国内税收。

　　第二十三条 以租赁方式进口的货物，以海关审查确定的该货物的租金作为完税价格。

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

　　第二十四条 运往境外加工的货物，出境时已向海关报明并在海关规定的期限内复运进境的，应当以境外加工费和料件费以及复运进境的运输及其相关费用和保险费审查确定完税价格。

　　第二十五条 运往境外修理的机械器具、运输工具或者其他货物，出境时已向海关报明并在海关规定的期限内复运进境的，应当以境外修理费和料件费审查确定完税价格。

　　第二十六条 出口货物的完税价格由海关以该货物的成交价格以及该货物运至中华人民共和国境内输出地点装载前的运输及其相关费用、保险费为基础审查确定。

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

　　出口关税不计入完税价格。

　　第二十七条 出口货物的成交价格不能确定的，海关经了解有关情况，并与纳税义务人进行价格磋商后，依次以下列价格估定该货物的完税价格：

　　（一）与该货物同时或者大约同时向同一国家或者地区出口的相同货物的成交价格；

　　（二）与该货物同时或者大约同时向同一国家或者地区出口的类似货物的成交价格；

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

　　（四）以合理方法估定的价格。

　　第二十八条 按照本条例规定计入或者不计入完税价格的成本、费用、税收，应当以客观、可量化的数据为依据。

第四章 进出口货物关税的征收

　　第二十九 条进口货物的纳税义务人应当自运输工具申报进境之日起14日内，出口货物的纳税义务人除海关特准的外，应当在货物运抵海关监管区后、装货的24小时以前，向货物的进出境地海关申报。进出口货物转关运输的，按照海关总署的规定执行。

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

　　第三十条 纳税义务人应当依法如实向海关申报，并按照海关的规定提供有关确定完税价格、进行商品归类、确定原产地以及采取反倾销、反补贴或者保障措施等所需的资料；必要时，海关可以要求纳税义务人补充申报。

　　第三十一条 纳税义务人应当按照《税则》规定的目录条文和归类总规则、类注、章注、子目注释以及其他归类注释，对其申报的进出口货物进行商品归类，并归入相应的税则号列；海关应当依法审核确定该货物的商品归类。

　　第三十二条 海关可以要求纳税义务人提供确定商品归类所需的有关资料；必要时，海关可以组织化验、检验，并将海关认定的化验、检验结果作为商品归类的依据。

　　第三十三条 海关为审查申报价格的真实性和准确性，可以查阅、复制与进出口货物有关的合同、发票、账册、结付汇凭证、单据、业务函电、录音录像制品和其他反映买卖双方关系及交易活动的资料。

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

　　第三十四条 海关对纳税义务人申报的价格有怀疑的，应当将怀疑的理由书面告知纳税义务人，要求其在规定的期限内书面作出说明、提供有关资料。

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

　　第三十五条 海关审查确定进出口货物的完税价格后，纳税义务人可以以书面形式要求海关就如何确定其进出口货物的完税价格作出书面说明，海关应当向纳税义务人作出书面说明。

　　第三十六条 进出口货物关税，以从价计征、从量计征或者国家规定的其他方式征收。

　　从价计征的计算公式为：应纳税额＝完税价格×关税税率从量计征的计算公式为：应纳税额＝货物数量×单位税额

　　第三十七条 纳税义务人应当自海关填发税款缴款书之日起15日内向指定银行缴纳税款。纳税义务人未按期缴纳税款的，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。

　　海关可以对纳税义务人欠缴税款的情况予以公告。

　　海关征收关税、滞纳金等，应当制发缴款凭证，缴款凭证格式由海关总署规定。

　　第三十八条 海关征收关税、滞纳金等，应当按人民币计征。

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

　　第三十九条 纳税义务人因不可抗力或者在国家税收政策调整的情形下，不能按期缴纳税款的，经海关批准，可以延期缴纳税款，但是最长不得超过6个月。

　　第四十条 进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产迹象的，海关可以责令纳税义务人提供担保；纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。

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

　　第四十一条 加工贸易的进口料件按照国家规定保税进口的，其制成品或者进口料件未在规定的期限内出口的，海关按照规定征收进口关税。

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

　　第四十二条 经海关批准暂时进境或者暂时出境的下列货物，在进境或者出境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的，可以暂不缴纳关税，并应当自进境或者出境之日起6个月内复运出境或者复运进境；经纳税义务人申请，海关可以根据海关总署的规定延长复运出境或者复运进境的期限：

　　（一）在展览会、交易会、会议及类似活动中展示或者使用的货物；

　　（二）文化、体育交流活动中使用的表演、比赛用品；

　　（三）进行新闻报道或者摄制电影、电视节目使用的仪器、设备及用品；

　　（四）开展科研、教学、医疗活动使用的仪器、设备及用品；

　　（五）在本款第（一）项至第（四）项所列活动中使用的交通工具及特种车辆；

　　（六）货样；

　　（七）供安装、调试、检测设备时使用的仪器、工具；

　　（八）盛装货物的容器；

　　（九）其他用于非商业目的的货物。

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

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

　　第四十三条 因品质或者规格原因，出口货物自出口之日起1年内原状复运进境的，不征收进口关税。

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

　　第四十四条 因残损、短少、品质不良或者规格不符原因，由进出口货物的发货人、承运人或者保险公司免费补偿或者更换的相同货物，进出口时不征收关税。被免费更换的原进口货物不退运出境或者原出口货物不退运进境的，海关应当对原进出口货物重新按照规定征收关税。

　　第四十五条 下列进出口货物，免征关税：

　　（一）关税税额在人民币50元以下的一票货物；

　　（二）无商业价值的广告品和货样；

　　（三）外国政府、国际组织无偿赠送的物资；

　　（四）在海关放行前损失的货物；

　　（五）进出境运输工具装载的途中必需的燃料、物料和饮食用品。

　　在海关放行前遭受损坏的货物，可以根据海关认定的受损程度减征关税。

　　法律规定的其他免征或者减征关税的货物，海关根据规定予以免征或者减征。

　　第四十六条 特定地区、特定企业或者有特定用途的进出口货物减征或者免征关税，以及临时减征或者免征关税，按照国务院的有关规定执行。

　　第四十七条 进口货物减征或者免征进口环节海关代征税，按照有关法律、行政法规的规定执行。

　　第四十八条 纳税义务人进出口减免税货物的，除另有规定外，应当在进出口该货物之前，按照规定持有关文件向海关办理减免税审批手续。经海关审查符合规定的，予以减征或者免征关税。

　　第四十九条 需由海关监管使用的减免税进口货物，在监管年限内转让或者移作他用需要补税的，海关应当根据该货物进口时间折旧估价，补征进口关税。

　　特定减免税进口货物的监管年限由海关总署规定。

　　第五十条 有下列情形之一的，纳税义务人自缴纳税款之日起1年内，可以申请退还关税，并应当以书面形式向海关说明理由，提供原缴款凭证及相关资料：

　　（一）已征进口关税的货物，因品质或者规格原因，原状退货复运出境的；

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

　　（三）已征出口关税的货物，因故未装运出口，申报退关的。

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

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

　　第五十一条 进出口货物放行后，海关发现少征或者漏征税款的，应当自缴纳税款或者货物放行之日起1年内，向纳税义务人补征税款。但因纳税义务人违反规定造成少征或者漏征税款的，海关可以自缴纳税款或者货物放行之日起3年内追征税款，并从缴纳税款或者货物放行之日起按日加收少征或者漏征税款万分之五的滞纳金。

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

　　第五十二条 海关发现多征税款的，应当立即通知纳税义务人办理退还手续。

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

　　纳税义务人应当自收到通知之日起3个月内办理有关退税手续。

　　第五十三条 按照本条例第五十条、第五十二条的规定退还税款、利息涉及从国库中退库的，按照法律、行政法规有关国库管理的规定执行。

　　第五十四条 报关企业接受纳税义务人的委托，以纳税义务人的名义办理报关纳税手续，因报关企业违反规定而造成海关少征、漏征税款的，报关企业对少征或者漏征的税款、滞纳金与纳税义务人承担纳税的连带责任。

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

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

　　第五十五条 欠税的纳税义务人，有合并、分立情形的，在合并、分立前，应当向海关报告，依法缴清税款。纳税义务人合并时未缴清税款的，由合并后的法人或者其他组织继续履行未履行的纳税义务；纳税义务人分立时未缴清税款的，分立后的法人或者其他组织对未履行的纳税义务承担连带责任。

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

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

第五章 进境物品进口税的征收

　　第五十六条 进境物品的关税以及进口环节海关代征税合并为进口税，由海关依法征收。

　　第五十七条 海关总署规定数额以内的个人自用进境物品，免征进口税。

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

　　超过合理、自用数量的进境物品应当按照进口货物依法办理相关手续。

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

　　第五十八条 进境物品的纳税义务人是指，携带物品进境的入境人员、进境邮递物品的收件人以及以其他方式进口物品的收件人。

　　第五十九条 进境物品的纳税义务人可以自行办理纳税手续，也可以委托他人办理纳税手续。接受委托的人应当遵守本章对纳税义务人的各项规定。

　　第六十条 进口税从价计征。进口税的计算公式为：进口税税额＝完税价格×进口税税率

　　第六十一条 海关应当按照《进境物品进口税税率表》及海关总署制定的《中华人民共和国进境物品归类表》、《中华人民共和国进境物品完税价格表》对进境物品进行归类、确定完税价格和确定适用税率。

　　第六十二条 进境物品，适用海关填发税款缴款书之日实施的税率和完税价格。

　　第六十三条 进口税的减征、免征、补征、追征、退还以及对暂准进境物品征收进口税参照本条例对货物征收进口关税的有关规定执行。

第六章 附则

　　第六十四条 纳税义务人、担保人对海关确定纳税义务人、确定完税价格、商品归类、确定原产地、适用税率或者汇率、减征或者免征税款、补税、退税、征收滞纳金、确定计征方式以及确定纳税地点有异议的，应当缴纳税款，并可以依法向上一级海关申请复议。对复议决定不服的，可以依法向人民法院提起诉讼。

　　第六十五条 进口环节海关代征税的征收管理，适用关税征收管理的规定。

　　第六十六条 有违反本条例规定行为的，按照《海关法》、《中华人民共和国海关法行政处罚实施细则》和其他有关法律、行政法规的规定处罚。

　　第六十七条 本条例自2004年1月1日起施行。1992年3月18日国务院修订发布的《中华人民共和国进出口关税条例》同时废止。

                                                                                                                                                                        国务院
                                                                  二○○三年十一月二十三日

PRC Import and Export Customs Duty Regulations

（Promulgated by the State Council on 23 November 2003 and effective as of 1 January 2004.）

PART ONE　GENERAL PROVISIONS

　　Article 1　These Regulations have been formulated in accordance with the relevant provisions of the PRC， Customs Law （the Customs Law） in order to implement the policy of opening up to the outside world and promote the development of foreign economic relations and trade and the national economy.

　　Article 2　Customs shall levy and collect import and export customs duty on goods permitted to be imported into or exported out of the People's Republic of China and on incoming articles according to the provisions hereof， unless stipulated otherwise in laws or administrative regulations.

　　Article 3　The State Council shall formulate the PRC， Customs Import and Export Tariff （the Tariff） and the PRC， Import Duty Rates for Incoming Articles （the Import Duty Rates for Incoming Articles） to stipulate the tax headings， tax codes and tax rates of customs duty， which are constituents of these Regulations.

　　Article 4　The State Council shall establish a Commission for Custom Duty Rules to be responsible for adjusting and interpreting the tax headings， tax codes and tax rates in the Tariff and the Import Duty Rates for Incoming Articles， and implementing such adjustment and interpretation upon approval of the State Council； to determine the goods subject to interim duty rates， the duty rates and the effective period of such rates； to determine duty rates for customs duty quotas； to determine the levy and collection of anti-dumping duties， anti-subsidy duties， safeguard measure duties， retaliatory duties and implementation of other duty measures； and to determine the application of tax rates in special circumstances and to perform other responsibilities stipulated by the State Council.

　　Article 5　The consignees of import goods， the consignors of export goods and the owners of incoming articles are persons with obligations to pay customs duty.

　　Article 6　Customs and its staff shall perform the duties of levy and administration of customs duty in accordance with statutory authority and statutory procedures， safeguard the State interests， protect the lawful rights and interests of duty payers and accept supervision according to law.

　　Article 7　Duty payers have the right to request customs to maintain the confidentiality of their trade secrets， and customs shall do so in accordance with the law.

　　Article 8　Customs shall， in accordance with relevant provisions， reward work units and individuals that report or assist in the investigation of acts in violation hereof， and shall be responsible for maintaining confidentiality.

PART TWO　SETTING AND APPLICATION OF CUSTOMS DUTY RATES ON IMPORT AND EXPORT GOODS

　　Article 9　Customs duty rates for imports such as Most-Favoured-Nation tariff rates， agreed duty rates， preferential duty rates， general duty rates and duty rates for customs duty quotas shall be set. Interim duty rates may be imposed on import goods for a specified time period.

　　Export duty rates for export customs duty shall be set. Interim duty rates may be imposed on export goods for a specified time period.

　　Article 10　Most-Favoured-Nation tariff rates shall apply to import goods originating from a member of the World Trade Organization that is subject to the Most-Favoured-Nation treatment clause， from a country or region that has entered into a bilateral trade agreement containing a mutual Most-Favoured-Nation treatment clause with the People's Republic of China， and from within the People's Republic of China.

　　Agreed duty rates shall apply to import goods originating from a country or region that has entered into a regional trade agreement containing a clause on preferential duties with the

People's Republic ofChina.

　　Preferential duty rates shall apply to import goods originating from a country or region that has entered into a trade agreement containing a clause on special preferential duties with the People's Republic ofChina.

　　General duty rates shall apply to import goods originating from a country or region falling outside Paragraphs One， Two and Three of this Article and to import goods whose place of origin is unknown.

　　Article 11　If the import goods to which Most-Favoured-Nation tariff rates apply are subject to an interim duty rate， the interim duty rate shall apply. If the import goods to which an agreed duty rate or preferential duty rate applies are subject to an interim duty rate， the lower duty rate shall prevail. Interim duty rate shall not apply to import goods subject to a general duty rate.

　　If the export goods to which an export duty rate applies is subject to an interim duty rate， the interim duty rate shall apply.

　　Article 12　Duty rates for customs duty quotas shall apply to import goods that are subject to duty quota administration according to State regulations provided that they are within the duty quota. Application of duty rates to the import goods outside the duty quota shall be handled in accordance with Articles 10 and 11 hereof.

　　Article 13　If an anti-dumping， anti-subsidy or safeguard measure is imposed on import goods in accordance with the provisions of the relevant laws and administrative regulations， the application of duty rate to such import goods shall be handled in accordance with the relevant provisions of the PRC， Anti-dumping Regulations， the PRC， Anti-subsidy Regulations and the PRC， Safeguard Measures Regulations.

　　Article 14　If any country or region， in violation of the trade agreement into which it has entered with or to which it is a party with the People's Republic of China and the related agreements， imposes prohibition， restriction， additional customs duty or other measures that affect normal trade on the People's Repubic of China in respect of trade， retaliatory duties may be levied on， and retaliatory duty rates may be applied to， the import goods originating from such country or region.

　　Goods on which retaliatory duties are levied and collected， the countries subject to such duties， the duty rates， the time period and the method of levy and collection shall be determined and publicized by the State Council Commission for Custom Duty Rules.

　　Article 15　Import and export goods shall be subject to the duty rate in effect on the date on which the import or export declaration for the goods is accepted by customs.

　　Import goods that are verified and approved by customs for declaration prior to arrival shall be subject to the duty rate in effect on the date of entry into the country of the means of transport carrying such goods.

　　The date of application of duty rate to goods in transit between customs shall be stipulated by the General Administration of Customs separately.

　　Article 16　In any of the following circumstances， if customs duty is payable， the duty rate in effect on the date on which customs accepts the declaration and completes the formalities of duty payment shall apply：

　　1. bonded goods are approved not to be re-exported；

　　2. goods for which duty has been reduced or exempted are approved to be transferred or used for other purposes；

　　3. temporarily admitted goods are approved not to be re-exported， or temporarily exported goods are approved not to be re-imported；

　　4. customs duty for goods imported on lease is paid in instalments.

　　Article 17　The duty rates applicable to supplementation and refund of customs duty on import and export goods shall be determined in accordance with Article 15 or Article 16 hereof.

　　If pursue of customs duty is necessary as a result of a violation of provisions

by a duty payer， the duty rate in effect on the date of occurrence of the act shall apply. If the date of occurrence of the act cannot be determined， the duty rate in effect on the date of discovery of the act by customs shall apply.

PART THREE　DETERMINATION OF DUTIABLE VALUE OF IMPORT GOODS AND EXPORT GOODS

　　Article 18　The dutiable value of import goods shall be examined and determined by customs on the basis of the transaction price that satisfies the conditions set out in Paragraph Three of this Article as well as the costs of transport， the related charges and the insurance premiums of such goods prior to unloading after arrival at the place of entry into the People's Republic of China.

　　The transaction price of import goods means the total price actually paid or payable by the buyer to the seller for the import of goods at the time of sale of such goods into the People's Republic of China by the seller， as adjusted in accordance with Articles 19 and 20 hereof， including the amounts directly and indirectly paid.

　　The transaction price of import goods shall satisfy the following conditions：

　　1. there shall be no restriction on the buyer's disposal or use of the goods， except for the restrictions imposed by laws or administrative regulations， restrictions on the geographical area in which the goods may be resold， and restrictions that do not have an substantial effect on the value of the goods；

　　2. the transaction price of such goods cannot be determined as a result of bundled sales or other factors；

　　3. no part of the proceeds shall be directly or indirectly obtained by the seller from the buyer for the resale， disposal or use of such goods after import， or if there are proceeds， adjustment can be made in accordance with Article 19 or Article 20 hereof； and

　　4. there is no special relationship between the buyer and the seller， or if there is a special relationship， it has not affected the transaction price.

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

　　1. commissions and brokerages other than the commissions for purchase borne by the buyer；

　　2. the cost borne by the buyer for the container that is regarded as the same unit as the goods at the time of examination and determination of the dutiable value；

　　3. the costs of packaging materials and packaging labour borne by the buyer；

　　4. the value， apportioned as appropriate， of the materials， parts， tools， dies， consumables and similar goods supplied by the buyer free of charge or at a price lower than the cost， in connection with the production and sale into the People's Republic of China of such goods， and the costs of related services such as development and design undertaken offshore；

　　5. the royalties related to such goods that the buyer must pay as a condition of sale of the goods into the People's Republic of China； and

　　6. the proceeds directly or indirectly obtained by the seller from the buyer for the resale， disposal or use of such goods after import.

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

　　1. the costs of construction， installation， assembly， maintenance and technical services carried out after import on goods such as industrial plants， machinery and equipment；

　　2. the costs of transport and its related charges and the insurance premiums of the import goods after unloading upon arrival at the place of entry； and

　　3. import customs duties and domestic taxes.

　　Article 21　If the transaction price of the import goods does not satisfy the conditions stipulated in Paragraph Three of Article 18 hereof， or if the transaction price cannot be determined， customs shall assess the dutiable value of such goods on the basis of the following val

ues in the following order after understanding the relevant details and consulting with the duty payer on the values：

　　1. the transaction price of identical goods sold into the People's Republic of China at or about the same time as the import goods；

　　2. the transaction price of similar goods sold into the People's Republic of China at or about the same time as the import goods；

　　3. the unit price at which the import goods or identical or similar import goods are sold at the first distribution level in the greatest aggregate quantity， at or about the time of the import of the goods， to buyers with whom there is no special relationship， subject to deduction of the items specified in Article 22 hereof；

　　4. value calculated based on the sum of the following items： the costs of materials and parts and processing expenses in the production of the import goods， the usual profit and general expenses of the sales of goods of the same class or type as the import goods into the People's Republic of China， and the costs of transport and its related charges and the cost of insurance of the import goods prior to unloading after arrival at the place of entry；

　　5. value assessed using a reasonable method.

　　Upon provision of relevant information to customs， the duty payer may apply for a reversal of the sequential order of application of Items （3） and （4） of the preceding paragraph.

　　Article 22　The items that shall be deducted in the determination of dutiable value according to Item （3） of Paragraph One of Article 21 hereof shall be：

　　1. the usual profit and general expenses as well as the commissions usually paid in connection with sales in the People's Republic of China of goods of the same class or type at the first distribution level；

　　2. the costs of transport and its related charges and the insurance premiums of the import goods after unloading upon arrival at the place of entry； and

　　3. import customs duties and domestic taxes.

　　Article 23　Where goods are imported by way of leasing， the rental of such goods as verified and determined by customs shall be the dutiable value.

　　If a duty payer requests to pay the customs duty in a lump sum， the duty payer may elect to have the dutiable value assessed in accordance with the Article 21 hereof， or to take the total rental as verified and determined by customs as the dutiable value.

　　Article 24　In regard to goods shipped offshore for processing， if the re-entry of the goods has been declared in advance to customs at the time of exit and is completed within the time period stipulated by customs， the dutiable value shall be examined and determined on the basis of the processing expenses and costs of materials and parts incurred offshore and the costs of transport and its related charges and the insurance premiums for re-entry into the country.

　　Article 25　In regard to machinery， tools， means of transport or other goods shipped offshore for repair， if their re-entry has been declared in advance to customs at the time of exit and is completed within the time period stipulated by customs， the dutiable value shall be examined and determined on the basis of the repair expenses and the costs of materials and parts incurred offshore.

　　Article 26　The dutiable value of export goods shall be examined and determined by customs on the basis of the transaction price of such goods and the costs of transport and its related charges and the insurance premiums of such goods prior to loading after arrival at the place of export in the People's Republic of China.

　　The transaction price of export goods means the total amount directly or indirectly received by the seller from the buyer for the export of such goods at the time of export.

　　Export customs duty shall not be included in the dutiable value.

　　Article 27　If the transaction price of the export goods

cannot be determined， customs shall， after understanding the relevant details and consulting with the duty payer on the values， assess the dutiable value of the goods on the basis of the following values in the following order：

　　1. the transaction price of identical goods exported to the same country or region at or about the same time as the export goods；

　　2. the transaction price of similar goods exported to the same country or region at or about the same time as the export goods；

　　3. value calculated based on the sum of the following items： the cost of materials and parts and processing expenses for the domestic production of identical or similar goods， the usual profits and general expenses， and the costs of transport and its related charges and the insurance premiums incurred domestically；

　　4. value assessed using a reasonable method.

　　Article 28　The costs， expenses and taxes included in or excluded from the dutiable value according to the provisions hereof shall be based on objective and quantifiable data.

PART FOUR　LEVY AND COLLECTION OF CUSTOMS DUTY ON IMPORT AND EXPORT GOODS

　　Article 29　The duty payer of import goods shall， within 14 days of the declared arrival date of the means of transport， and the duty payer of export goods （except as specially permitted by customs） shall， after the arrival of the goods at customs surveillance zone and 24 hours before the goods are loaded， declare the goods to customs at the place of entry or exit. Import and export goods in transit between customs shall be handled in accordance with the provisions of the General Administration of Customs.

　　Subject to the approval of customs， the duty payer of import goods may declare the goods in advance prior to the arrival thereof. The specific procedures shall be stipulated by the General Administration of Customs separately.

　　Article 30　The duty payer shall truthfully declare to customs in accordance with the law， and shall provide the information required for determination of the dutiable value， classification of commodities， determination of place of origin and adoption of anti-dumping， anti-subsidy or safeguard measures. If necessary， customs may require the duty payer to make supplementary declaration.

　　Article 31　Duty payers shall classify the declared import or export goods under the corresponding tariff heading in accordance with the heading descriptions and the general classification rules， category notes， chapter notes， item notes and other classification notes of the Tariff. Customs shall verify and determine the classification of such goods in accordance with the law.

　　Article 32　Customs may require the duty payer to provide information required for classification of the commodities. If necessary， customs may organize testing and inspection， and use the testing and inspection results recognized by customs as the basis for classification of the commodities.

　　Article 33　Customs may， for the purpose of examining the truthfulness and accuracy of the declared value， inspect and duplicate the contracts， invoices， account books， foreign exchange settlement and payment vouchers， bills， business correspondence， audio and video products relating to the import or export goods， and other information that reflects the relationship between the buyer and the seller and the transaction activities.

　　If customs has doubts about the value declared by the duty payer and the amount of customs duty involved is relatively large， customs may， upon approval of the director of a directly-governed customs office or the director of a su
bordinate customs office authorized by the director of a directly-governed customs office and on the strength of a notice of assistance for account inquiry in the uniform format prescribed by the General Administration of Customs and the identity documents of the relevant staff， make inquiries into the capital

flow of the institutional accounts opened by the duty payer at banks or other financial institutions and notify the banking regulatory authority of the relevant details.

　　Article 34　If customs has doubts about the value declared by the duty payer， it shall notify the duty payer in writing of the reasons for the doubts， and shall require the duty payer to provide a written explanation and the relevant information within a stipulated time period.

　　If the duty payer fails to provide an explanation or relevant information within the stipulated time period， or customs still has reasonable doubts about the truthfulness and accuracy of the declared value， customs may refuse to accept the value declared by the duty payer and assess the dutiable value in accordance with the provisions of Part Three hereof.

　　Article 35　After customs has examined and determined the dutiable value of the import or export goods， the duty payer may in the form of writing require a written explanation from customs on the determination of dutiable value of the import or export goods， and customs shall give a written explanation to the duty payer.

　　Article 36　The customs duty of import goods and export goods shall be levied as ad valorem duty， duty on the basis of quantity or in such other manners as prescribed by the State.

　　The calculation formula for ad valorem duty is： duty payable = dutiable value × customs duty rate

　　The calculation formula for duty on the basis of quantity is： duty payable = quantity of goods × unit duty

　　Article 37　The duty payer shall pay duties at a designated bank within 15 days of the date of issue of the duty payment memorandum by customs. If the duty payer fails to pay duties on time， late fees shall be collected at 0.05% of the customs duty in arrears per day from the date of the duty falls into arrears. Customs may publicize the details of the duty in arrears of the duty payer.

　　Customs shall formulate and issue proof of payment for collection of customs duty and late fees. The format of proof of payment shall be prescribed by the General Administration of Customs.

　　Article 38　The levy and collection of customs duty and late fees by customs shall be calculated and levied in Renminbi.

　　If the transaction price of import or export goods and the related charges are calculated in a foreign currency， the dutiable value shall be converted into Renminbi at the base exchange rate announced by the People's Bank of China. If the calculation of the value is in a foreign currency other than the currency of the base exchange rate， the dutiable value shall be calculated by converting into Renminbi using a cross exchange rate in accordance with the relevant State regulations. The date for application of exchange rate shall be stipulated by the General Administration of Customs.

　　Article 39　If the duty payer is unable to pay duties on time due to an event of force majeure or adjustment of State taxation policy， the duty payer may， upon approval of the customs， defer the payment of duty for a maximum period of six months.

　　Article 40　If there are clear indications that the duty payer of import or export goods relocates or conceals the dutiable goods and other properties during the stipulated time limit for duty payment， customs may order the duty payer to provide guarantee. If the duty payer is unable to provide guarantee， customs may adopt measures for preservation of duty revenues in accordance with Article 61 of the Customs Law.

　　If the duty payer and the guarantor fail to pay the duties within three months of the expiry date of the period for duty payment， customs may adopt enforcement measures in accordance with Article 60 of the Customs Law.

　　Article 41　If materials and parts for processing trade have been imported on a bonded basis in accordance with the State regulations but the finished

products or the imported materials and parts are not exported within the stipulated time period， customs shall levy and collect import customs duties thereon in accordance with provisions.

　　If import customs duties have been levied and collected on the imported materials and parts for processing trade in accordance with State regulations at the time of entry， and the finished products or imported materials and parts are exported within the stipulated time period， the customs duty levied and collected at the time of entry shall be refunded by customs in accordance with the relevant provisions.

　　Article 42　The following goods may be temporarily exempted from payment of customs duty if they are approved by customs to enter into or exit from the country on a temporary basis and if the duty payer has paid an amount of security deposit equivalent to the duty payable or provides other guarantee to customs at the time of entry or exit， but shall be re-exported or re-imported within six months of the date of entry or exit. Upon application by the duty payer， customs may extend the time period for re-export or re-import of the goods in accordance with the provisions of the General Administration of Customs：

　　1. goods for display or use at exhibitions， exchange fairs， conferences or similar events；

　　2. items for use in performance or competition at cultural or sports exchange events；

　　3. instruments， equipment and items for use in news reporting or production of films and television programmes；

　　4. instruments， equipment and items for use in scientific research， teaching and medical activities；

　　5. means of transport and special vehicles for use in the activities listed in Items （1） to （4） of this paragraph；

　　6. samples of goods；

　　7. instruments and tools for use in installation， tuning and testing of equipment；

　　8. containers for goods； and

　　9. other goods for non-commercial purposes.

　　If the goods approved to temporarily enter into the country as stipulated in Paragraph One are not re-exported within the stipulated time period， or if the goods approved to temporarily exit from the country are not re-imported within the stipulated time period， customs shall levy and collect customs duty thereon in accordance with the law.

　　In regard to other goods approved to temporarily enter into the country that fall outside the scope of temporary exemption from customs duty stipulated in Paragraph One， import customs duty shall be levied and collected thereon on the basis of the dutiable value of the goods and the ratio of the duration of stay in the country and the depreciation life. The specific procedures shall be stipulated by the General Administration of Customs.

　　Article 43　No import customs duty shall be levied and collected on export goods that are re-imported in the same condition within one year of the date of export due to quality or specification reasons.

　　No export customs duty shall be levied and collected on import goods that are re-exported in the same condition within one year of the date of import due to quality or specification reasons.

　　Article 44　If， for reasons of damage， defect， shortage， inferior quality or non-conforming specification， the consignor or carrier of the import or export goods， or the insurance company provides compensation or replacement of identical goods free of charge， no customs duty shall be levied and collected at the time of import or export. If the original import goods replaced free of charge are not re-exported out of the country or the original export goods are not re-imported into the country， customs shall re-levy customs duty thereon in accordance with provisions.

　　Article 45　The following import or export goods are exempt from customs duty：

　　1. goods of a single consignment on which the amount of customs duty is less than Rmb 50；

　　2. advertising articles and samples of goods with no commercial value；

　　3. goods and materials donated gratis by foreign governments and international organizations；

　　4. goods lost prior to being released by customs； and

　　5. fuel， supplies and food and beverages loaded on the entering or departing means of transport for use en route.

　　Where goods are damaged prior to being released by customs， the customs duty thereon may be reduced according to the extent of damage as recognized by customs.

　　Where goods are eligible for exemption or reduction of customs duty according to law， customs shall grant an exemption or reduction of customs duty according to provisions.

　　Article 46　Reduction or exemption of customs duty on goods imported or exported by specially designated areas or enterprises or for specially designated purposes as well as temporary reduction or exemption of customs duty shall be handled in accordance with the relevant provisions of the State Council.

　　Article 47　Reduction or exemption of import-stage taxes to be collected through customs on import goods shall be handled in accordance with the provisions of the relevant laws and administrative regulations.

　　Article 48　If a duty payer imports or exports goods eligible for reduction or exemption of duty， it shall handle the examination and approval procedures for reduction or exemption of duty with customs on the strength of the relevant documents prior to t
he import or export of such goods， unless as stipulated otherwise. If provisions are complied with upon examination by customs， reduction or exemption of customs duty shall be granted.

　　Article 49　If import goods eligible for reduction or exemption of duty that shall be used under customs supervision are transferred or used for other purposes within the supervision period， customs shall levy import customs duty thereon retroactively on the basis of the depreciated value assessed according to the date of import of such goods.

　　The customs supervision period for specially designated goods eligible for reduction or exemption of duty shall be stipulated by the General Administration of Customs.

　　Article 50　In any of the following circumstances， the duty payer may apply for a refund of customs duty within one year of the date of payment thereof， and shall state the reasons in writing and provide the original proof of payment and related information to customs：

　　1. goods on which import customs duty has been paid， and are re-exported in original condition due to quality or specification reasons；

　　2. goods on which export customs duty has been paid， and are re-imported in original condition due to quality or specification reasons and the domestic taxes refunded for export have been paid again；

　　3. goods on which export customs duty has been paid， and are not loaded for export for whatever reason and declaration is cancelled.

　　Customs shall， within 30 days of the date of acceptance of the application for refund of duty， verify the application and notify the duty payer to handle the refund procedures. The duty payer shall handle the relevant duty refund procedures within three months of the date of receipt of the notice.

　　If customs duty shall be refunded according to the provisions of other relevant laws or administrative regulations， customs shall refund the customs duty in accordance with the relevant laws and administrative regulations.

　　Article 51　If customs discovers that duty has been short levied or has not been levied on import or export goods after the release of goods， customs shall levy duty on the duty payer retrospectively within one year of the date of duty payment or release of the goods. However， if duty has been short levied or has not been levied as a result of a violation of provisions of the duty payer， customs may pursue the duty within three years

of the date of duty payment or release of the goods and impose late fees at 0.05% of the duty short levied or not levied per day from the date of duty payment or release of the goods.

　　If customs discovers that duty on goods under customs supervision has been short levied or has not been levied as a result of a violation of provisions of the duty payer， customs shall pursue the duty within three years of the payment due date and impose late fees at 0.05% of the duty short levied or not levied per day from the payment due date.

　　Article 52　If customs discovers that duty has been over-levied， it shall immediately notify the duty payer to handle the refund procedures.

　　If the duty payer discovers that duty has been over-paid， it may， within one year of the date of duty payment， request customs in writing to refund the duty over-paid plus the interest thereon at the rate for bank demand deposit for the same period. Customs shall， within 30 days of the date of acceptance of the application for refund of duty， verify the application and notify the duty payer to handle the refund procedures.

　　The duty payer shall handle the relevant duty refund procedures within three months of the date of receipt of the notice.

　　Article 53　If the refund of duty and interests pursuant to Article 50 or Article 52 hereof involves withdrawal from the State treasury， the withdrawal shall be handled in accordance with the laws and administrative regulations on the administration of the State treasury.

　　Article 54　If a customs declaration enterprise accepts the appointment of the duty payer to handle the formalities of customs declaration and duty payment in the name of the duty payer， and duty has been short levied or has not been levied as a result of a violation of provisions of the customs declaration enterprise， the customs declaration enterprise and the duty payer shall bear the joint and several liability for the duty short levied or not levied and the late fees.

　　If the customs declaration enterprise accepts the appointment of the duty payer to handle the formalities of customs declaration and duty payment in the name of the customs declaration enterprise itself， the customs declaration enterprise and the duty payer shall bear the joint and several liability for duty payment.

　　If the goods under customs supervision are damaged， destroyed or lost due to causes other than events of force majeure while under the supervision of customs that keeps custody of such goods， the person with the obligation to keep custody of such goods shall bear the corresponding liability for duty payment.

　　Article 55　If a duty payer in arrears of duty is subject to a merger or division， the duty payer shall inform customs and pay the duty in full before it is merged or divided. If the duty payer has not paid the duty in full by the time of the merger， the legal persons or other organizations resulting from the merger shall continue to fulfil the obligation of duty payment. If the duty payer has not paid the duty in full by the time of division， the legal persons or other organizations resulting from the division shall bear the joint and several liability for duty payment.

　　If a duty payer is subject to a merger or division or other asset restructuring during the period in which the goods subject to reduction or exemption of duty or bonded goods are under customs supervision， the duty payer shall report to customs. Where duty is payable in accordance with provisions， duty shall be paid in full in accordance with the law. Where the duty payer may continue to enjoy reduction or exemption of duty or bonded status in accordance with provisions， it shall complete the formalities with customs for the change in the duty payer.

　　If the duty payer is subject to cancellation， dissolution， bankruptcy or other termination according to law during the period in which it is in arrears of du

ty or the goods subject to reduction or exemption of duty or bonded goods are under customs supervision， it shall inform customs before liquidation. Customs shall procure the full payment of the duty payable by the duty payer in accordance with the law.

PART FIVE　LEVY AND COLLECTION OF IMPORT DUTY ON INCOMING ARTICLES

　　Article 56　Customs duty on incoming articles and import-stage taxes collectible through customs shall be combined as import duty to be levied and collected by customs in accordance with the law.

　　Article 57　No import duty shall be levied on incoming articles for personal use that are within the quantity stipulated by the General Administration of Customs.

　　If the incoming articles for personal use exceed the quantity stipulated by the General Administration of Customs but are still within a reasonable quantity， import duty shall be paid by the duty payer for the incoming articles in accordance with provisions before the incoming articles are released.

　　Incoming articles that exceed the reasonable quantity for personal use shall be subject to the relevant procedures as import goods in accordance with the law.

　　Customs duty shall be levied and collected in accordance with the provisions of Parts Two to Four hereof on the incoming articles that are subject to duty as goods under the provisions of the State Council Commission for Custom Duty Rules.

　　Article 58　The duty payer for incoming articles shall mean the entering person that carries such articles into the country， the recipient of incoming postal articles and the recipient of articles imported in other manners.

　　Article 59　The duty payer for incoming articles may handle the procedures for duty payment itself， or appoint another person to do so. The person that accepts appointment shall comply with all of the provisions hereof on duty payers.

　　Article 60　Import duties shall be ad valorem duty.

　　The calculation formula for import duty is： import duty payable = dutiable value × import duty rate

　　Article 61　Customs shall classify incoming articles and determine their dutiable values and applicable duty rates in accordance with the PRC， Import Duty Rates on Incoming Articles and the PRC， Classification of Incoming Articles and the PRC， Dutiable Values of Incoming Articles formulated by the General Administration of Customs.

　　Article 62　The duty rate and dutiable value in effect on the date of issue of duty payment memorandum by customs shall apply to incoming articles.

　　Article 63　Reduction， exemption， retroactive levy， pursue and refund of import duties and the levy of import duties on articles approved to temporarily enter into the country shall be handled with reference to the relevant provisions hereof regarding the levy and collection of import duty on goods.

PART SIX　SUPPLEMENTARY PROVISIONS

　　Article 64　If a duty payer or guarantor disagrees with customs on the determination of identity of duty payer or dutiable value， the classification of commodities， determination of place of origin， applicable duty rate or exchange rate， reduction or exemption of duty， retroactive levy of duty， refund of duty， imposition of late fees， determination of calculation method or determination of place of collection of duty， it shall pay the duty and may apply to customs at a higher level for review. If it is dissatisfied with the review decision， it may institute an action at a people's court in accordance with the law.

　　Article 65　The provisions on the administration of the levy and collection of customs duty shall apply to the administration of the levy and collection of taxes at the import stage by customs.

　　Article 66　Acts in violation of the provisions hereof shall be punished in accordance with the provisions of the Customs Law， the PRC， Customs Law Administrative Sanctions Implementing Rules and other relevant laws an

d administrative regulations.

　　Article 67　These Regulations shall be implemented as of 1 January 2004. The PRC， Import and Export Customs Duty Regulations amended and promulgated by the State Council on 18 March 1992 shall be repealed simultaneously