(Adopted at the 26th executive meeting of the State Council on October 29, 2003
Published by Decree of the State Council No. 392 on November 23, 2003
To come into force on January 1, 2004)
Chapter I. General Provisions
Article I. These Regulations are formulated for the purpose of carrying out the open-door policy, promote foreign economic trade and the development of the national economy, in accordance with the relevant provisions of the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law"), the enactment of these Regulations.
Second Article The Chinese People's Republic of China **** and the State authorized the import and export of goods, incoming goods, unless otherwise provided for by laws and administrative regulations, the Customs in accordance with the provisions of these Regulations to impose import and export tariffs.
Article 3 The State Council formulates the Import and Export Tariff Rules of the People's Republic of China (hereinafter referred to as the Tariff Rules) and the Import Duty Rate Schedule for Imported Goods of the People's Republic of China (hereinafter referred to as the Import Duty Rate Schedule for Imported Goods), which provide for the tariff items, tariff lists and rates of duties, and which form an integral part of the present Regulations.
Article 4 The State Council establishes the Customs Tariff Commission, which shall be responsible for adjusting and interpreting the tariff items, tariff numbers and rates of the Tariff Rules and the Schedule of Import Duty Rates for Imported Articles, and shall report them to the State Council for approval and implementation; deciding on the goods to be subjected to the provisional tariff rates, the rates of the tariffs and the period of time to which they should be applied; deciding on tariff rates for tariff quotas; deciding on the levying and collection of antidumping duties, countervailing duties, tariffs on safeguard measures, retaliatory tariffs as well as the application of other tariff measures; to decide on the application of tariff rates in special cases, and to perform other duties prescribed by the State Council.
Article 5 The consignee of imported goods, the consignor of exported goods, and the owner of imported articles are the duty-bearers of customs duties.
Article VI of the Customs and its staff shall, in accordance with the legal powers and legal procedures to perform customs duties, safeguard the interests of the State, to protect the legitimate rights and interests of taxpayers, and to accept supervision in accordance with the law.
Article VII of the taxpayer has the right to request the Customs to keep its commercial secrets, the Customs shall, in accordance with the law, for the taxpayer confidentiality.
Article VIII of the Customs report or assist in the detection of violations of these Regulations units and individuals, shall be rewarded in accordance with the provisions, and is responsible for confidentiality.
Chapter II Setting and Application of Customs Tariff Rates for Import and Export Goods
Article IX Import tariffs set the most-favored-nation tariff rates, agreement rates, preferential rates, general rates, tariff quota rates and other rates. Temporary duty rates may be applied to imported goods for a certain period of time.
Export tariffs set the export tax rate. Temporary duty rates may be applied to exported goods for a certain period of time.
Article X. The most-favored-nation tariff rate shall be applied to imported goods originating in *** with the members of the World Trade Organization applying the most-favored-nation clause, to imported goods originating in the countries or regions with which the Chinese People's Republic of China has signed a bilateral trade agreement containing the clause of granting the most-favored-nation status to each other, as well as to imported goods originating in the territory of the Chinese People's Republic of China.
Imported goods originating in countries or regions that have signed regional trade agreements with the People's Republic of China*** and the People's Republic of China that contain tariff preference clauses shall be subject to the tariff rates of the agreements.
Imported goods originating from countries or regions that have signed trade agreements with the People's Republic of China containing special tariff preference provisions shall be subject to preferential tax rates.
Imported goods originating in countries or regions other than those listed in the first, second and third paragraphs of this Article, as well as imported goods of unknown origin, shall be subject to ordinary rates of duty.
Article 11 If the imported goods subject to the most-favored-nation tax rate have a provisional tax rate, the provisional tax rate shall be applied; if the imported goods subject to the agreement tax rate or preferential tax rate have a provisional tax rate, the tax rate shall be applied from the lower one; if the imported goods subject to the ordinary tax rate are subject to the provisional tax rate, the provisional tax rate shall not be applied.
If the export goods subject to export tax rates have temporary tax rates, the temporary tax rates shall be applied.
Article XII In accordance with state regulations to implement tariff quota management of imported goods, tariff quotas within the tariff quota, the tariff quota tax rate; tariff quota outside the tariff rate shall be applied in accordance with the provisions of Article 10, Article 11 of these Regulations.
Article XIII In accordance with the provisions of the relevant laws and administrative regulations on imported goods to take anti-dumping, countervailing and safeguard measures, the application of its tax rate in accordance with the "Chinese People's *** and the State of anti-dumping regulations", "Chinese People's *** and the State of countervailing regulations" and "Chinese People's *** and the State of Safeguard Measures Regulations" of the relevant provisions of the implementation.
Article 14 If any country or region violates the trade agreements and related agreements signed with the Chinese People's **** and the State or **** with the participation of the Chinese People's **** and the State, and adopts measures against the Chinese People's **** and the State in the area of trade to prohibit, restrict, impose tariffs, or other measures affecting the normal trade, the retaliatory customs duties may be levied on the imports of the goods originating from that country or region, and retaliatory customs duties may be applied to the tariff rates.
The goods on which retaliatory tariffs are to be levied, the countries to which they are to be applied, the rates of duty, the period and the method of collection shall be decided and announced by the Customs Tariff Commission of the State Council.
Article 15 The import and export of goods shall be subject to the duty rates in force on the date the Customs accepts the declaration of import or export of such goods.
Imported goods before the arrival of the Customs approved by the first declaration, shall apply to the means of transportation loaded with the goods declared on the date of entry of the implementation of the tax rate.
The date of application of the tax rate for the transit transportation of goods shall be separately stipulated by the General Administration of Customs.
Article 16 In any of the following cases, if the goods are subject to tax, the tax rate applicable on the date when the Customs accepts the declaration for tax payment shall be applied:
(1) Bonded goods are approved not to be resumed for outbound transportation;
(2) Duty-exempted goods are approved to be transferred or moved for other uses;
(3) Temporarily permitted inbound goods are approved not to be resumed for outbound transportation, and Temporarily permitted to leave the territory of the goods are approved not to be reshipped into the territory;
(d) leasing of imported goods, the payment of taxes in installments.
Article 17 The supplementary levies and refunds of customs duties on imported and exported goods shall be made in accordance with the provisions of Article 15 or Article 16 of these Regulations to determine the applicable tax rates.
If the duty is required to be recovered due to the violation of the provisions by the duty payer, the rate of duty imposed on the date of the act shall be applied; if the date of the act cannot be determined, the rate of duty imposed on the date of the discovery of the act by the Customs shall be applied.
Chapter III Determination of Duty-Paid Price of Imported and Exported Goods
Article 18 The duty-paid price of imported goods shall be determined by the Customs on the basis of the price of the transaction in accordance with the conditions set out in paragraph 3 of this Article, as well as the transportation of such goods before their arrival at the place of importation and unloading within the territory of the People's Republic of China*** and its related expenses and insurance premiums.
The transaction price of the imported goods is the total price paid and payable by the buyer to the seller for the importation of the goods when the seller sells the goods to the territory of the People's Republic of China, adjusted in accordance with the provisions of Article 19 and Article 20 of the Regulations, including the price paid directly and the price paid indirectly.
The transaction price of the imported goods shall comply with the following conditions:
(1) there is no restriction on the buyer's disposal or use of the goods, except for restrictions imposed by laws and administrative regulations, restrictions on the resale of the goods geographically, and restrictions that do not materially affect the price of the goods;
(2) the transaction price of the goods has not been affected by the tying or other factors which Cannot be determined;
(3) the seller shall not obtain from the buyer, directly or indirectly, any gains arising from the resale, disposal or use of the goods after importation, or have gains but can be adjusted in accordance with the provisions of Articles 19 and 20 of the Regulations;
(4) the seller and buyer do not have a special relationship, or although there is a special relationship, but does not have any impact on the price of the transaction.
Article 19 The following costs of imported goods shall be included in the duty-paid price:
(1) commissions and brokerage fees other than commissions for the purchase of goods borne by the buyer;
(2) costs of containers considered as one with the goods at the time of examination for determining the duty-paid price, borne by the buyer;
(3) costs of packaging materials and costs of packaging labor borne by the buyer;
(iv) the price of materials, tools, moulds, consumable materials and similar goods supplied by the buyer free of charge or at less than cost and which can be apportioned in appropriate proportions in connection with the production of such goods and their sale to the territory of the People's Republic of China*** and the cost of related services such as development and design outside the territory;
(v) as a condition for the sale of such goods to the territory of the People's Republic of China*** and the State, the cost of packaging materials and the cost of packaging labor borne by the buyer and the State, the buyer must pay as a condition of the sale of the goods within the territory of the buyer, royalties related to the goods;
(vi) the seller directly or indirectly from the buyer the proceeds of resale, disposal or use of the goods after importation.
Article 20 The following taxes and charges stated in the price of the goods at the time of importation shall not be included in the duty-paid price of the goods:
(1) the costs of construction, installation, assembly, maintenance and technical services of plant, machinery, equipment and other goods after importation;
(2) the transportation of imported goods and its related costs and insurance premiums after the imported goods arrive at the place of importation within the country for unloading and picking up;< /p>
(iii) import duties and domestic taxes.
Article 21 The transaction price of imported goods does not meet the conditions set out in Article 18, paragraph 3 of these Regulations, or the transaction price can not be determined, the Customs and Excise Department, after understanding the relevant circumstances, and with the taxpayer price negotiations, in turn, the duty-paid price of the goods assessed by the following prices:
(a) with the goods at the same time, or at about the same time, the same goods sold to the Chinese People's Republic of China and the country's territory Transaction price of identical goods sold to the Chinese People's Republic of China at the same time or at about the same time;
(ii) Transaction price of similar goods sold to the Chinese People's Republic of China at the same time or at about the same time;
(iii) At the same time or at about the same time as the importation of the goods, the imported goods, the same or similar imported goods in the first level of sales to the unit of the maximum total amount of sales to the buyer without special relationship Price, but shall be deducted from the items specified in Article 22 of these Regulations;
(d) (iv) the price calculated on the basis of the sum of the following: the cost of materials and processing costs used in the production of the goods, the usual profit and general expenses of selling the same grade or type of goods to the Chinese People's Republic of China, the transportation of the goods and its related costs and insurance premiums prior to the arrival and unloading of such goods at the place of importation within the territory of the country;
(v) the price assessed by a reasonable method.
The taxable person, after providing the relevant information to the Customs, may file an application to reverse the order of application of subparagraphs (c) and (d) of the preceding paragraph.
Article 22 The items that shall be deducted for the purpose of assessing the duty-paid price in accordance with the provisions of Paragraph 1(c) of Article 21 of these Regulations are:
(1) the usual profit and general expenses and the usual commissions paid for the sale of goods of the same class or type at the first level of the sales chain in the territory of the People's Republic of China*** and the People's Republic of China;
(2) transportation and transportation and the usual commissions paid for the imported goods after their arrival at the place of importation. transportation and its related expenses and insurance premiums after the imported goods have been unloaded or picked up at the place of importation;
(iii) import duties and domestic taxes.
Article 23 Goods imported by way of leasing, the rent of such goods determined by the Customs examination as the duty-paid price.
Where the taxpayer requests to pay the tax in a lump sum, the taxpayer may choose to assess the duty-paid price in accordance with the provisions of Article 21 of these Regulations, or the total amount of the rent determined by the Customs examination as the duty-paid price.
Article 24 The goods shipped abroad for processing, have been declared to the Customs at the time of departure and reshipped within the period specified by the Customs into the country, shall be processed outside the country and the cost of materials, as well as reshipped into the territory of the review of the transportation and its related costs and insurance premiums to determine the duty-paid price.
Article 25 The repair of machinery and equipment, means of transportation or other goods shipped abroad, the exit has been reported to the Customs and within the period specified by the Customs reshipment into the territory, shall be reviewed to determine the duty-paid price of the overseas repair costs and material costs.
Article 26 The duty-paid price of exported goods shall be determined by the Customs on the basis of the transaction price of the goods as well as the transportation of the goods to the place of export in the territory of the People's Republic of China **** and the transportation and its related costs, insurance premiums before loading.
The transaction price of the exported goods is the total amount of the price that the seller should collect directly and indirectly from the buyer for the export of the goods at the time of export.
Export duties are not included in the duty-paid price.
Article 27 The transaction price of export goods can not be determined, the Customs and Excise Department, after understanding the relevant circumstances, and with the taxpayer price negotiations, the duty-paid price of the goods in order to assess the following prices:
(a) and the goods at the same time, or at about the same time the same goods exported to the same country or region of the transaction price;
(b) and the goods at the same time, or at about the same time to the same country or region;
(ii) and the goods at the same time (ii) the transaction price of similar goods exported to the same country or region at the same time or about the same time;
(iii) the price calculated on the basis of the sum of the following: the cost of materials for the production of the same or similar goods in the territory, the processing costs, the usual profit and general expenses, the transportation and its related costs incurred in the territory, insurance premiums;
(iv) the price assessed by a reasonable method.
Article 28 Costs, expenses and taxes included or excluded from the duty-paid price in accordance with the provisions of these Regulations shall be based on objective and quantifiable data.
Chapter IV Collection of Customs Duties on Import and Export Goods
Article 29 The taxpayer of imported goods shall, within 14 days from the date of declaration of the entry of the means of transportation, and the taxpayer of exported goods, except for special permission by the Customs, shall declare to the Customs of the place of entry and exit of the goods after the goods arrive at the Customs supervision area, before 24 hours of loading. Import and export goods transit transportation, in accordance with the provisions of the General Administration of Customs.
Before the arrival of imported goods, taxpayers can be approved by the Customs declaration first. Specific measures by the General Administration of Customs separately.
Article 30 The taxpayer shall truthfully declare to the Customs in accordance with the law, and in accordance with the provisions of the Customs to provide information required to determine the duty-paid price, commodity categorization, to determine the place of origin, as well as the adoption of anti-dumping, countervailing or safeguard measures; if necessary, the Customs may require the taxpayer to make additional declarations.
Article 31 The taxpayer shall, in accordance with the provisions of the "Tariff Rules" directory provisions and the general rules of classification, class notes, chapter notes, subheading notes, and other classification notes, its declaration of import and export of goods for commodity classification, and into the corresponding tariff code number; Customs shall examine and determine the commodity classification of the goods in accordance with the law.
Article 32 The Customs may require taxpayers to provide relevant information needed to determine the classification of goods; if necessary, the Customs may organize testing, inspection, and the Customs determined that the results of the testing, inspection as the basis for commodity classification.
Article 33 The Customs in order to examine the authenticity and accuracy of the declared price, may consult, copy the import and export of goods related to contracts, invoices, books, vouchers, documents, business correspondence, audio and video recordings and other information reflecting the relationship between the buyer and seller and trading activities.
Customs on the taxpayer declared prices have doubts and the amount of tariffs involved is large, the Customs Commissioner directly under the Customs or its authorized subordinate Customs Commissioner approval, with the General Administration of Customs unified format to assist in querying the notification of the account and the relevant staff's working documents, you can query the taxpayer in the bank or other financial institutions to open the account of the funds of the unit of money transactions and to inform the Banking Industry Supervisory and management agencies to inform the relevant information.
Article 34 of the Customs on the taxpayer declared prices have doubts, shall inform the taxpayer of the reasons for doubt in writing, and require it to make written explanations and provide relevant information within the prescribed period.
The taxpayer fails to make explanations within the prescribed period, fails to provide the relevant information, or the Customs still have reason to doubt the authenticity and accuracy of the declared price, the Customs may not accept the price declared by the taxpayer, and in accordance with the provisions of Chapter III of the Regulations assessed duty-paid price.
Article 35 After the Customs examination to determine the duty-paid price of imported and exported goods, the taxpayer may request the Customs in writing on how to determine the duty-paid price of its imported and exported goods to make a written statement, the Customs shall make a written statement to the taxpayer.
Article 36 Customs duties on imported and exported goods shall be levied on an ad valorem basis, on an ad valorem basis, or in any other manner prescribed by the State.
The formula for the ad valorem levy is: taxable amount=duty-paid price×tariff rate
The formula for the quantitative levy is: taxable amount=quantity of goods×tax per unit
Article 37 A tax-obligor shall pay the tax to the designated bank within 15 days from the date of the Customs' issuance of the tax payment letter. If the taxpayer fails to pay the tax on time, a late fee of five ten-thousandths of one percent of the tax shall be added on a daily basis from the date of late payment of the tax.
The Customs may announce the situation of the taxpayer's failure to pay the tax.
The Customs shall issue payment vouchers for the collection of customs duties, late payment fees, etc. The format of the payment vouchers shall be prescribed by the General Administration of Customs.
Article 38 The Customs levies customs duties, late payment fees, etc., shall be levied in RMB.
The transaction price of import and export goods and related costs in foreign currencies, the People's Bank of China announced the benchmark exchange rate converted to RMB to calculate the duty-paid price; the benchmark exchange rate of foreign currencies other than the currency, in accordance with the relevant provisions of the State to calculate the duty-paid price of RMB. The date of the applicable exchange rate by the General Administration of Customs.
Article 39 The taxpayer due to force majeure or in the case of national tax policy adjustments, can not pay the tax on time, with the approval of the General Administration of Customs, can be postponed to pay the tax, but the longest shall not exceed six months.
Article 40 The taxpayer of import and export goods within the prescribed tax period has obvious signs of transferring or hiding its dutiable goods and other property, the Customs may order the taxpayer to provide security; if the taxpayer fails to provide security, the Customs may take tax preservation measures in accordance with the provisions of Article 61 of the Customs Law.
The Customs may take compulsory measures in accordance with the provisions of Article 60 of the Customs Law if the taxpayer or the guarantor fails to pay the tax for more than three months from the date of expiration of the deadline for payment of the tax.
Article 41 If the imported materials of processing trade are imported under bond in accordance with the state regulations, and the manufactured products or imported materials are not exported within the specified period, the Customs shall collect the import tariff in accordance with the regulations.
Processing trade of imported materials in accordance with state regulations for import tariffs, its manufactured products or imported materials exported within the prescribed period, the Customs and Excise Department in accordance with the relevant provisions of the customs duties have been collected at the time of entry refund.
Article 42 The following goods approved by the Customs for temporary entry or temporary exit may be temporarily exempted from payment of customs duties if the taxpayer pays to the Customs a deposit equal to the amount of duty payable or provides other guarantees at the time of entry or exit and shall be resumed for shipment out of the territory or resumed for shipment into the territory within six months from the date of entry or exit; upon application by the taxpayer, the Customs may extend the period for resumption of shipment out of the territory or resumption of shipment into the territory as provided for in the regulations of the General Administration of Customs. Upon the application of the taxpayer, the Customs may extend the period of re-export or re-export in accordance with the provisions of the General Administration of Customs:
(1) goods displayed or used in exhibitions, trade fairs, conferences and similar activities;
(2) supplies for performances and competitions used in cultural and sports exchanges;
(3) instruments, equipment and supplies used in news reporting or filming of movies and TV programs;
(4) scientific research, teaching, medical activities, instruments, equipment and supplies;
(5) in the activities listed in paragraph (a) to (d) of this paragraph and special vehicles used in transportation;
(6) samples of goods;
(7) for the installation, debugging, testing of equipment used in the instruments, tools;
(8) goods containing containers;
(ix) other goods for non-commercial purposes.
The Customs shall collect customs duties in accordance with the law if the goods listed in the first paragraph that are temporarily permitted to enter the country are not reshipped out of the country within the prescribed period, or if the goods that are temporarily permitted to leave the country are not reshipped into the country within the prescribed period.
The first paragraph can be temporarily exempted from customs duties listed in the scope of the other temporarily permitted entry of goods, the goods shall be in accordance with the duty-paid price and the goods in the territory of the time of detention in proportion to the depreciation of import tariffs. The specific measures shall be prescribed by the General Administration of Customs.
Article 43 If, for reasons of quality or specification, the exported goods are re-exported into the territory in their original condition within one year from the date of export, no import tariff shall be levied.
For reasons of quality or specification, imported goods within 1 year from the date of importation of the original state of re-export, export tariffs will not be levied.
Article 44 No customs duty shall be levied on the import and export of the same goods that are compensated or replaced free of charge by the consignor, carrier or insurer of the imported or exported goods for reasons of mutilation, shortness, defective quality or non-conformity of specifications. The free replacement of the original imported goods are not returned out of the country or the original exported goods are not returned into the country, the Customs shall be the original import and export goods again in accordance with the provisions of the tariffs.
Article 45 The following imported and exported goods shall be exempted from customs duties:
(1) One-ticket goods with a customs duty of less than RMB 50 yuan;
(2) Advertisement articles and samples of goods with no commercial value;
(3) Goods given free of charge by foreign governments and international organizations;
(4) Goods that are lost before they are released by the Customs;
(v) fuel, materials and dietary supplies necessary for the journey loaded on inbound and outbound means of transportation.
Goods that have suffered damage prior to their release from Customs may be subject to a reduced tariff based on the extent of the damage as determined by Customs.
Other goods exempted or reduced from customs duty as provided by law shall be exempted or reduced by the Customs in accordance with the provisions.
Article 46 The reduction or exemption of customs duties for imported or exported goods in specific regions, for specific enterprises, or for specific purposes, as well as the temporary reduction or exemption of customs duties, shall be implemented in accordance with the relevant provisions of the State Council.
Article 47 The reduction or exemption of imported goods from the customs levy on behalf of the import link shall be carried out in accordance with the provisions of the relevant laws and administrative regulations.
Article 48 The taxpayer import and export of tax-exempted goods, unless otherwise provided, shall, before the import and export of the goods, in accordance with the provisions of the relevant documents to the Customs for approval of tax exemption. Where the Customs examination is in conformity with the provisions, the customs duty shall be reduced or exempted.
Article 49 need to be used by the Customs supervision of duty-free imported goods, in the supervision of the life of the transfer or transfer for other uses need to pay back taxes, the Customs shall be based on the time of importation of the goods depreciated valuation, import duties.
Specific duty-free imported goods within the supervision of the General Administration of Customs.
Article 50 In any of the following cases, the taxpayer may apply for refund of customs duty within one year from the date of payment of the duty, and shall explain the reasons in writing to the Customs and provide the original payment vouchers and relevant information:
(1) Goods for which import duties have been levied are returned to the Customs in their original condition and reshipped out of the country because of their quality or specifications;
(2) Goods for which export (B) has been levied on export tariffs of goods, due to quality or specifications, the original state of the return of re-shipment into the territory, and has been re-paid due to the export of the refund of the relevant taxes in the domestic sector;
(C) has been levied on export tariffs of goods, for any reason not exported to the export of the goods, declared the return of customs.
The Customs and Excise Department shall, within 30 days from the date of acceptance of the application for refund of duty, verify and notify the taxpayer for refund procedures. The taxpayer shall, within three months from the date of receipt of the notice for the refund procedures.
In accordance with other relevant laws and administrative regulations should be refunded tariffs, the Customs shall be in accordance with the provisions of relevant laws and administrative regulations refund.
Article 51 After the release of import and export goods, the Customs and Excise Department finds that the tax is undercharged or omitted, it shall, within one year from the date of payment of the tax or release of the goods, make up the tax to the taxpayer. However, due to violation of the provisions of the taxpayer under- or omission of the tax, the Customs may from the date of payment of tax or goods released within three years to recover the tax, and from the date of payment of tax or release of goods on a daily basis to add five ten thousandths of the under- or omission of the tax late fee.
Customs found that the customs supervision of goods due to violation of the provisions of the taxpayer caused by under- or omission of the tax, the tax shall be recovered within three years from the date of the taxpayer shall pay the tax, and from the date of the tax shall be added to the under- or omission of five ten thousandths of the late payment of the tax on a daily basis.
Article 52 of the Customs found that the over-levied taxes, shall immediately notify the taxpayer for refund procedures.
The taxpayer is found to overpayment of tax, within one year from the date of payment of tax, may request in writing to the Customs refund of overpayment of tax and bank interest on the same period of demand deposits; Customs shall be accepted from the date of the application for refund of 30 days from the date of the investigation and notify the taxpayer for the refund procedures.
The taxpayer shall, within three months from the date of receipt of the notification for the refund procedures.
Article 53 Where the refund of tax or interest in accordance with the provisions of Articles 50 and 52 of these Regulations involves the refund from the State Treasury, the refund shall be made in accordance with the provisions of laws and administrative regulations concerning the management of the State Treasury.
Article 54 The customs declaration enterprise accepts the commission of the taxpayer, in the name of the taxpayer for customs clearance and tax formalities, due to violation of the provisions of the customs declaration enterprise caused by the Customs and Excise Department under- or omission of tax, the customs declaration enterprise for under- or omission of tax, late payment of taxes and taxpayers to bear joint and several liabilities for the payment of taxes.
Customs declaration enterprises to accept the commission of the taxpayer, in the name of the customs declaration enterprise for customs clearance and tax procedures, customs declaration enterprises and taxpayers bear joint and several liability for tax.
Except for force majeure, in the custody of customs supervision of goods during the period of customs supervision of goods, customs supervision of goods destroyed or lost, the customs supervision of the goods are responsible for the custody of the obligation of the taxpayer shall bear the corresponding tax liability.
Article 55 of the tax debtor, there are mergers, separations, before the merger, separation, shall report to the Customs, pay the tax in accordance with the law. Taxpayers have not paid the tax merger, by the merger of legal persons or other organizations to continue to fulfill the unfulfilled tax obligations; taxpayers have not paid the tax separation, the legal person or other organization after the separation of the unfulfilled tax obligations bear joint and several liability.
Taxpayers in the duty-free goods, bonded goods supervision period, there is a merger, separation or other asset reorganization, shall report to the Customs. In accordance with the provisions of the need to pay taxes, the tax shall be paid in accordance with the law; in accordance with the provisions of the tax can continue to enjoy the tax exemption, bonded treatment, shall go to the Customs for the change of taxpayer procedures.
The taxpayer defaults on taxes or in the supervision of tax-exempt goods, bonded goods during the period of withdrawal, dissolution, bankruptcy or other termination of the business situation according to law, should be reported to the Customs before liquidation. Customs shall, in accordance with law, the taxpayer's tax payable to be paid.
Chapter V Collection of Import Tax on Imported Goods
Article 56 The customs duty on imported goods and the customs tax on behalf of the import link shall be merged into an import tax to be collected by the Customs in accordance with law.
Article 57 The import duty shall be exempted on the imported articles for personal use within the amount stipulated by the General Administration of Customs.
Imported articles for personal use that exceed the amount prescribed by the General Administration of Customs but are still within a reasonable quantity shall be subject to import duty by the taxpayer of the imported articles in accordance with the regulations before the release of the imported articles.
Imported articles exceeding reasonable quantities for personal use shall be subject to the relevant procedures in accordance with the law as imported goods.
Imported articles which are taxed as goods as stipulated by the Customs Tariff Commission of the State Council shall be subject to customs duties in accordance with the provisions of Chapters II to IV of these Regulations.
Article 58 The persons liable to pay taxes on the imported articles are, among others, the persons entering the country who carry the articles into the country, the addressees of the imported postal articles and the addressees of the articles imported in other ways.
Article 59 The taxpayers of imported articles may go through the tax payment procedures by themselves or entrust others to go through the tax payment procedures. The person who accepts the entrustment shall comply with the provisions of this Chapter on taxpayers.
Article 60 Import tax is levied on an ad valorem basis.
The formula for calculating import tax is: import tax = duty-paid price × import tax rate
Article 61 The Customs shall, in accordance with the "Import Duty Rate Table for Imported Goods" and the General Administration of Customs formulated by the "People's Republic of China *** and the State of China's imported goods categorization table", "People's Republic of China *** and the State of China's imported goods duty-paid price table" on the imported goods for categorization, determination of the tax-paid price and determine the applicable tax rate.
Article 62 The imported articles shall be subject to the tax rate and duty-paid price as implemented on the date when the Customs fills out the tax payment book.
Article 63 The reduction, exemption, supplemental levy, recovery and refund of import duty and the imposition of import duty on articles temporarily permitted to enter the country shall be implemented with reference to the relevant provisions of these Regulations on the imposition of import duty on goods.
Chapter VI Supplementary Provisions
Article 64 If a tax-obligor or a guarantor has any objections to the determination of the tax-obligor by the Customs, the determination of the duty-paid price, the classification of goods, the determination of the place of origin, the application of the duty rate or the exchange rate, the reduction or exemption of tax, the payment of supplementary tax, the refund of tax, the imposition of late charges, the determination of the manner of collection and the determination of the place of payment of the tax, he/she should pay the tax, and may apply for reconsideration to the higher level of the Customs according to the law. Apply for reconsideration. If the decision is not satisfied with the reconsideration, it may bring a lawsuit to the People's Court in accordance with the law.
Article 65 The management of the collection of customs duties at the import stage shall be governed by the provisions on the management of customs duties collection.
Article 66 Any violation of the provisions of these Regulations shall be punished in accordance with the provisions of the Customs Law, the Implementing Rules for Administrative Punishments of the Customs Law of the People's Republic of China*** and the State of China, and other relevant laws and administrative regulations.
Article 67 These Regulations shall come into force on January 1, 2004, and the Regulations of the People's Republic of China on Import and Export Tariffs amended and promulgated by the State Council on March 18, 1992 shall be repealed simultaneously
.