Regulation of the People’s Republic of China on Import and Export Duties
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Mar 30,2007(Promulgated by the State Council on March 7, 1985, amended and promulgated by the State Council on S
Mar 30,2007

(Promulgated by the State Council on March 7, 1985, amended and promulgated by the State Council on September 12, 1987, amended and promulgated for a second time on March 18, 1992 according to the Decision of the State Council on Amending the Regulations of the People's Republic of China on Import and Export Duties)

CHAPTERI GENERAL PROVISIONS

Article 1

These Regulations are formulated in accordance with the relevant provisions of Customs Law of the People's Republic of China with a view to implementing the policy of opening to the outside world and promoting the development of foreign economic relations and foreign trade and the national economy.

Article 2

All goods permitted to be imported into or exported out of the People's Republic of China shall, unless otherwise provided for by the State, be subject to the levy of Customs import or export duties according to the Customs Import and Export Tariff of the People's Republic of China hereinafter referred to as Customs Import and Export Tariff). If goods originating within Chinese territory are purchasedfromoutside Chinese territory for import, Customs shall levy import duty in accordance with the Customs Import and Export Tariff. Customs Import and Export Tariff is an integral part of these Regulations.

Article 3

The Tariff Commission established by the State Council is charged with the responsibility to formulate or amend the guideline, policies and principles for Regulations on Import and Export Duties and Customs Import and Export Tariff, to examine the draft of amendments of Tariff, to set temporary tariff rates and to examine and approve partial adjustment of tariff rates.

The composition of the State Council Customs TariffCommission shall be prescribed by the State Council.

Article 4

Both the consignee of imports and the consignor ofexportsarepersons obligated to pay Customs duties.
The agent entrusted to go through the related proceduresshallabide by all the provisions of these Regulations pertaining to his client.

Article 5

The measures on the levy of or exemption from import or export duties on incoming and outgoing passengers luggage and articles and on personal postal matters shall be formulated by the State Council Customs Tariff Commission.

CHAPTERII APPLICATION OF TARIFF RATES

Article 6

Customs import duty shall be calculated in accordance with generaltariff rates and preferential tariff rates. The general tariff rateshallapply to an import originating in a country or region withwhich the People's Republic of China has not yet signed an agreement containing reciprocal preferential tariff clauses. The preferential tariff rate shall apply to an import originating in a country or region with which the People's Republic of China has signed an agreement containing reciprocal preferential tariff clauses.Imports to which general tariff rates apply pursuant to the provisions of the previous paragraph may have duty levied in accordance with preferential tariff rates subject to special approval from the State Council Customs Tariff Commission.

If imports originating in the People's Republic of China are subject to discriminatory rates of duty or other types of discriminatory treatment by any country or region, Customs may impose a special Customs duty on imports originating in the said country or region. The State Council Customs Tariff Commission shall determine and promulgate for implementation details of the types of goods subject to the special Customs duty, the duty rates and the time period when such levies commence and finish.

Article 7

Import and export commodities shall be classified under appropriate tax item numbers in accordance with the category provisions of the Customs Import and Export Tariff and shall be subject to tax levies pursuant to relevant tax rates.

Article 8

Customs duties shall be levied on imports or exports at the tariff rates obtaining on the date of declaration for imports or exports by the consignee or consignor or his agent. Imports which are permitted by the Customs to be declared priorto their entry shall be subject to the levy of import duties at the tariff rates obtaining on the date of entry of the means of transport involved.

Article 9

If an import or export is subject to a supplementary duty payment or refund of duty, the rate of duty on the date of the good's original import or export declaration shall apply. Thespecificmeasuresshallbe formulated by the Customs General Administration.

CHAPTERIII VERIFICATION OF THE DUTY-PAYING VALUE

Article 10

The duty-paying value of thegoodstobeimportedshallbeassessed according to the CIF price based on the normal transaction priceverified by the Customs. The CIF price shall cover the price of the goods,packing charges, freight, insurance premiums and otherservicechargesincurred prior to the unloading of the goods at the port of entryintheCustoms territory of the People's Republic of China.

Article 11

If unable through examination to determine the CIF price of an import, the Customs shall assess its duty-paying value based successively on the following prices:
(1) the transaction price of an item equivalent or similar to and from the same country or region of origin as the said import:
(2) the transaction price on the international market of an item equivalent or similar to the said import;
(3) the wholesale price on the domestic market of an item equivalent or similar to the said import, minus import duty, other import-linked taxes or duty and the post-import transport, storage and business costs and after-profit price;
(4) a price valued by the Customs using other reasonable methods.

Article 12

The duty-paying value of mechanic appliances, means of transport or any other goods, which were shipped out of the Customs territory for the purpose of repairs with the declaration for exports made in advance and shipped back into the Customs territory within the time limit set by the Customs shall be identical with the normal charges on the repairs and the cost of materials and spare parts used for the repairs, both of which shall be subject to the examination and approval by the Customs.

Article 13

The duty-paying value of the goods which were shipped out of the Customs territory for processing with the declaration for exports made to the Customs in advance and shipped back into the Customs territory within the time limit set by the Customs shall be identical with the difference between the CIF price of the processed goods at the time of entry and the CIF price of the original goods shipped out of the Customs territory or of the identical or similar goods at the time of entry. The specific measures shall be formulated by the Customs General Administration governing the varieties of the aforesaid goods and their control.

Article 14

The duty-paying value of the goods to be imported on lease (including those for rent) shall be assessed according to the rental for the goods, which is subject to the examination and approval by the Customs.

Article 15

The duty-paying value of the goods to be imported shall include fees for patents, trademarks, copyright, proprietary technology, computer software, information, etc., which are incurred in relation to the said imports and paid to foreign parties in order that the goods may be manufactured, used, published or distributed domestically.

Article 16

The duty-paying value of the goodstobeexportedforsaleshallbe identical with the FOB price of the goods with the export duties deducted. The above FOB price shall be subject to the examinationandapprovalby the Customs. If unable to determinetheFOBpriceofanexport,the Customs shall assess its duty-paying value.

Article 17

The consignee and consignor of imports or exports ortheiragentsshall accurately declare the transaction price of the said imports and exports. If the declared transaction price is significantly lower or higher than the transaction price of equivalent or similar goods, the Customs shall determine the duty-paying value pursuant to the provisions of these Regulations.

Article 18

The consignee of imports or consignor of exports or their agents shall, at the time of submitting the declaration for imports or exports, produce to the Customs the invoices indicating the real price, freight, insurance premiums and other expenses incurred for the goods (with manufactures' invoices, if any), packing lists and other relevant papers for the examination and approval by the Customs. All the above invoices and papers shall be signed and stamped by the consignee or consignor or his agentto affirm their authenticity.

Article 19

The consignee or consignor or his agent shallproducetheinvoicesand other papers for the Customs to assess the duty-paying value of thegoods to be imported or exported. If necessary,theCustomsmayexaminethe relevant contracts, accounts, bills and other papers ofboththebuyers and the sellers or make any further investigation. TheCustomsmayalso check the above documents and papers even after the levy of Customs duties on, and the release of the goods in question.

Article 20

In case the consignee and consignor or his agent fail to produce the relevant documents and papers stipulated in Article 18 for examination by the Customs at the time of submitting the declaration for imports or exports, Customs duties shall be levied according to the duty-paying value assessed by the Customs. No adjustment shall be made of the Customs duties already collected eventhoughtherelevantdocumentsandpapersare subsequently produced to the Customs.

Article 21

In case the CIF price of imports, the FOB price of exports, the rental for imported or exported goods, the charges on repairs or the cost of materials and spare parts are computed in foreign currencies, they shall be converted into RMB at the price between the buying and selling prices quoted by the State administrative organ in charge of exchange control in Schedule of Exchange Rates of RMB Against Foreign Currencies on the date of issuance of the duty memorandum. Incasetheexchangerateofany foreign currency is not available in the Schedule, the customs may apply the exchange rate set by the above administrative organ.

CHAPTERIV PAYMENT REFUND AND RECOVERY OF CUSTOMS DUTIES

Article 22

The consignee or consignor or his agent shall pay Customs duties at the designated bank within seven days (excluding Sundays and national holidays) after the date of issuance of the duty memorandum by the Customs. In case of any payment in arrears,theCustomsmayorderthe fulfillment of the payment according to law, and 1? of the total amount of the overdue Customs duties shall be charged as a fee on delayed payment per day from the eighth day to the date of fulfillment of the payment.

Article 23

The Customs shall levy Customs duties and charge fees ondelayedpayment ofRMBunlessotherwise provided for by the Customs General Administration.

Article 24

The Customs shall issue receipts for any Customs duties collectedorany fees on delayedpaymentcharged. The form of ther eceipt shall be prescribed by the Customs General Administration.

Article 25

Under any of the following circumstances, the consignee or the consignor or his agent may, within one year from the date of payment of Customs duties, claim for a refund from the Customs by submitting to the Customs a written application specifying the reasons therefore, and the receipt for the paid Customs duties attached failing which his claim shall not be entertained: 
(1) any amount of Customs duties is overpaid as a result of the wrong assessment by the Customs;
(2) any duty paid on goods imported which are exempted from the examination by the Customs are discovered to be short-landed with the verification by the Customs;
(3) any duty paid on goods to exported are not shipped for some reasons and declared to the Customs as shut-out cargo with the verification by the Customs. Any delayed application for a refund shall not be accepted. The Customs shall complete a written response andnotifyadutyrefund applicant within 30 days of accepting a refund application.

Article 26

In case Customs duties are short-levied or not levied on imports or exports, the Customs may, within one year after the date of payment of Customs duties or the date of release of the goods, recover the amount of Customs duties short-levied or not levied. If any imports or exports are short-levied or not levied owing to an act in violation of the Customs regulations by the consignee or consignor or his agent, the Customs may recover from him the Customs duties short-levied or not levied within three years.

CHAPTERV REDUCTION OF EXEMPTION OF CUSTOMS DUTIES AND [ROCEDURES OF EXAMINATION AND APPROVAL

Article 27

Goods falling in any following categories may be exempted from the levy of Customs duties upon verification by the Customs:
(1) goods of a consignment on which Customs duties are estimated to be below RMB ten Yuan;
(2) advertising matters and samples, which are of no commercial value;
(3) goods and materials, which are rendered gratis by international organizations or foreign governments;
(4) fuels, stores, beverages and provisions for use en route loaded on any means of transport, which is in transit across the frontier. In case any goods exported are shipped back into the Customs territory for some reason, the original consignor or his agent shall submit a declaration for entry with the original documents and papers attached and verified by the Customs, import duties may be exempted. However,the export duties already collected shall not be refunded. Imports returned abroad for any reason shall be declared to the Customs at the place of exit by the original consignee or agent and the original import documentation shall be presented. If the Customs examination verifiesthe details, export duties may be exempted, butimportdutiesalreadypaid shall not be refunded.

Article 28

The Customs may, in consideration of any of the following circumstances, grant reduction or exemption of Customs duties on any goods falling in any of the following categories:
(1) goods damaged, destroyed or lost en route to the Customs territory or at the time of unloading;
(2) goods damaged, destroyed or lost as a result force majeure after unloading but prior to release;
(3) goods discovered already leaky, damaged or rotten at the time of the examination by the Customs, provided the cause is proved to be other than improper storage.

Article 29

Customs duties shall be reducedorexemptedongoodsandarticlein accordance with the relevant provisions of the international treaties,to which the People's Republic of China is a contracting or acceding party.

Article 30

The levy of Customs duties may be exempted temporarily on samples, exhibits, engineering equipment, vehicles and vessels for construction, instruments and tools for installation, cinematographic and television apparatus, containers of goods, and theatrical costumes and paraphernalia, which are permitted by the Customs to be temporarily shipped into or out of the Customs territory and reshipped out of or into the Customs territory within six months, provided a deposit of an amount equivalent to that of the Customs duties or a guarantee is submitted to the Customs by the consignee or consignor. The time limit of six months stipulated in the preceding paragraph maybe extended at the discretion of the Customs.

If, subject to examination and approval by the Customs, an extension of the import period is granted for temporarily imported engineering equipment, vehicles and vessels for construction, etc, the Customs shall, during the extension period, levy import duty pursuant to the period of usage of the respective goods. The specific measures shall be separately formulated by the Customs General Administration.

Article 31

Raw materials, supplementary materials, parts, components, accessories and packing materials imported for processing and assembling finished products for foreign business persons or for manufacturing products for export shall be exempt from import duties pursuant to the actual amount of goods processed for export; or import duties may be levied up-front on import materials and parts and subsequently refunded pursuant to the actual amount of goods processed for export.

Article 32

Measures on the levy or exemption of Customs dutiesonfreereplacement goodsshall be separately formulated by the Customs General Administration.

Article 33

Customs duties shall be reduced or exempted in accordance with the provisions set out in the relevant regulations on goods imported into or exported out of the designated areas, such as special economic zones or the designated enterprises, such as Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and sole enterprises with foreign investment, and also on goods falling in the category of preferential treatment by laws and regulations.

Article 34

In case the consignee or consignor or his agent applies for ad hoc reduction or exemption of Customs duties on imports or exports, a written application specifying the reason therein and necessary documentary evidence shall be submitted to the Customs for examination prior to the importation or exportation of the goods. The Customs shall transmit the application verified to the Customs General Administration, which may, in accordance with the relevant regulations formulated by the State Council, examine and approve it with or without consulting with the Ministry of Finance.

Article 35

If the Customs, in relation to imports granted preferential duty reductions or exemptions pursuant to the provisions of the State laws or regulations, examines and approves, within the supervisory and control period, an application for the sale or assignment of such goods or their use for other purposes, the value of the goods shall be reappraised in accordance with the period of usage and supplementary payments of import duties made. Thesupervisoryandcontrollimitofyearsshallbe formulated separately by the Customs General Administration.

CHAPTERVI PROCEDURE FOR APPEAL

Article 36

If a person obliged to pay Customs duties disagrees with a decision by the Customs in relation to such matters as duty payment, duty reduction, supplementary payment or the refund of duty paid on imports and exports, the party concerned shall first pay the amount determined by the Customs, and then, within 30 days of the Customs issuing a receipt of payment, lodged with the Customs a written application for reconsideration. The Customs shall not accept an appeal lodge after the expiry of the prescribed time limit.

Article 37

The Customs shall make its decision on the appeal within 15 days as of the date of receipt of the appeal. Should the person obligated to pay Customs duties refuse to accept the decision, he may appeal to the Customs General Administration for reconsideration within 15 days as of the date of receipt of the notice of decision.

Article 38
 
The Customs General Administration shall make its decision ontheappeal within 30 days after the date of receipt of the appeal and accordingly notify the person obligated to pay Customs duties of the decision. Should the person obligated to pay Customs duties find thedecision made by the Customs General Administration unacceptable, he may bring the case to the people's court within 15 days as of the date of receipt of the said decision.

CHAPTERVII PENALATIES

Article 39

Any act in violation of these Regulations which constitutes the crime of smuggling, or of the regulations on the Customs supervision and control shall be dealt with in accordance with the provisions of Customs Law of the People's Republic of China, Regulations for Imposing Administrative Penalties under the Customs Law of the People's Republic of China and other relevant laws or regulations.

CHAPTERVIII SUPPLEMENTARY PROVISIONS

Article 40

The Customs shall, in accordance with relevant regulations, reward any individual or unit who provides any information or assistance which leads to the uncovering of any evasion or avoidance of Customs duties in violation of these Regulations. The identity of the individualsorunits concerned shall be kept confidential.

Article 41

TheCustomsGeneralAdministrationshallbe responsible for the interpretation of these Regulations.

Article 42

These Regulations shall come into force as of April 1, 1992.
 

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