(Published by Decree No. 392 of the State Council of the People's Republic of China on November 23, 2003, as first amended by the Decision of the State Council on Abolishing and Amending Partial Administrative Regulations on January 8, 2011, as second amended by the Decision of the State Council on Amending Partial Administrative Regulations on December 7, 2013)
Chapter I General Provisions
Article 1 In order to implement the policy of opening up to the outside world and promote the development of foreign economic trade and the national economy, these Regulations are formulated in accordance with the relevant provisions of the Customs Law of the People's Republic of China*** and the State of China (hereinafter referred to as the Customs Law). Article 2 The Chinese People's Republic of China **** and the State of import and export of goods permitted to enter and export goods, unless otherwise provided for by laws and administrative regulations, the Customs Service in accordance with the provisions of these Regulations to impose import and export tariffs. Article 3 The State Council shall formulate the "Import and Export Tariff Rules of the People's Republic of China" (hereinafter referred to as the "Tariff Rules") and the "Schedule of Import Duty Rates for Imported Goods of the People's Republic of China" (hereinafter referred to as the "Schedule of Import Duty Rates for Imported Goods"), prescribing tariff items, tariff lists and rates of duty, which shall form an integral part of these Regulations. Article 4 The State Council establishes the Customs Tariff Commission, which shall be responsible for adjusting and interpreting the tariff items, tariff code numbers and tariff 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 and the period of time for which they should be applied; deciding on the tariff rates of tariff quotas; deciding on the levying of anti-dumping duties, countervailing duties, tariffs on safeguards, retaliatory tariffs, as well as deciding on the implementation of other tariff measures; Decide on the application of tariff rates under special circumstances, and fulfill other duties prescribed by the State Council. Article 5 The consignee of imported goods, the consignor of exported goods, and the owner of imported goods are the duty payers of customs duties. Article 6 The Customs and its staff shall, in accordance with the legal powers and legal procedures to perform the duties of customs duties, safeguard the interests of the State, protect the legitimate rights and interests of taxpayers, and accept supervision in accordance with the law. Article VII taxpayers have the right to request the Customs of its commercial secrets to be kept confidential, 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. Imported goods within a certain period of time may be subject to a temporary tax rate. Export tariffs set export tax rates. For export goods within a certain period of time can be implemented temporary duty rates. Article 10 imported goods originating in *** with the application of the most-favored-nation clause of the World Trade Organization members, imported goods originating in the countries or regions with which the Chinese People's Republic of China has signed a bilateral trade agreement containing a provision on the reciprocal granting of most-favored-nation status, as well as imported goods originating within the territory of the Chinese People's Republic of China *** and the most-favored-nation tariff rate shall be applied. 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 containing tariff preference clauses shall be subject to the tariff rates of the agreements. Imported goods originating in countries or regions that have signed trade agreements with the People's Republic of China that contain special tariff preference provisions shall be subject to preferential duty rates. Imported goods originating in countries or regions other than those listed in paragraphs 1, 2 and 3 of this Article, as well as imported goods of unknown origin, shall be subject to ordinary duty rates. Article 11 The imported goods subject to the most-favored-nation tax rate has a provisional tax rate, the provisional tax rate shall apply; the imported goods subject to the agreement tax rate, preferential tax rate has a provisional tax rate, the tax rate shall be applied from the lower rate; the imported goods subject to the ordinary tax rate, does not apply to the provisional tax rate. If the export goods subject to export tax rate have temporary tax rate, the temporary tax rate shall be applied. Article 12 For imported goods subject to tariff quota management in accordance with the provisions of the State, the tariff quota rate shall be applied to those within the tariff quota; for those outside the tariff quota, the tariff rate shall be applied in accordance with the provisions of Article 10 and Article 11 of these Regulations. Article 13 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 anti-dumping regulations," "Chinese People's *** and the State countervailing regulations," and "the Chinese People's *** and the State safeguard measures regulations" of the relevant provisions of the implementation. Article 14 If any country or region violates the trade agreements signed with the People's Republic of China **** and the State or **** with the participation of the trade agreements and related agreements, and adopts prohibitions, restrictions, tariffs or other measures affecting normal trade against the People's Republic of China **** and the State, retaliatory tariffs may be levied on the imported goods originating in that country or region, and retaliatory tariffs shall be applied. The goods on which retaliatory tariffs are to be levied, the countries to which they are to apply, the tax rates, the period and the method of levying them shall be decided and announced by the Customs Tariff Commission of the State Council. Article XV import and export of goods, shall apply the customs acceptance of the goods declared for import or export of the date of implementation of the tax rate. Before the arrival of imported goods, approved by the Customs declaration first, shall apply to the means of transportation loaded with the goods declared on the date of entry into the implementation of the tax rate. Transit transportation of goods the applicable date of the tax rate, by the General Administration of Customs separately. Article XVI of the following circumstances, the need to pay taxes, shall apply to the Customs acceptance of the declaration of tax formalities for the implementation of the tax rate on the date: (A) bonded goods are not approved by the resumption of shipments out of the country; (B) tax exemption or reduction of goods approved by the transfer or removal for other purposes; (C) temporary permission for the importation of goods are not approved by the resumption of shipments out of the country, as well as temporary permission for the exportation of goods are not approved by the resumption of shipments into the country; (D) the leasing of imported goods, the payment of taxes in installments. (d) Leasing imported goods and paying the tax in installments. Article 17 The supplementary levies and refunds of customs duties on imported and exported goods shall be determined in accordance with the provisions of Article 15 or Article 16 of these Regulations to determine the applicable tax rates. Due to violation of the provisions of the taxpayer is required to recover the tax, shall be applied to the tax rate implemented on the date of the act; the date of the act can not be determined, the Customs found that the rate of tax implemented on the date of the act.
Chapter III Determination of Duty-Paid Price of Imported and Exported Goods
Article 18 The duty-paid price of imported goods by the Customs in line with the conditions set out in paragraph 3 of this Article of the transaction price as well as the arrival of the goods to the Chinese People's Republic of China * * * and the country's territory of the import location before the start of the unloading of the transportation and its related costs, insurance premiums as the basis for review and determination. The transaction price of imported goods means the total price paid and payable by the buyer to the seller for the importation of the goods when the seller sells the goods into the territory of the People's Republic of China, adjusted in accordance with the provisions of Article 19 and Article 20 of these Regulations, including the price paid directly and the price paid indirectly. The transaction price of the imported goods shall be in accordance with the following conditions: (a) 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 in the territory and restrictions that do not materially affect the price of the goods; (b) the transaction price of the goods has not been made impossible to determine due to tying or other factors; (c) the seller shall not obtain the price of the imported goods from the buyer, directly or indirectly, for resale after importation. (C) the seller shall not directly or indirectly from the buyer of the goods imported for resale, disposal or use of any proceeds arising from, or although there are proceeds but can be adjusted in accordance with the provisions of Article 19, Article 20 of these Regulations; (D) the buyer and seller do not have a special relationship, or although there is a special relationship, but did not have an impact on the transaction price. Article 19 The following costs of imported goods shall be included in the duty-paid price: (a) commissions and brokerage fees other than commissions on the purchase of goods borne by the buyer; (b) the cost of containers that are considered as one with the goods in the review to determine the duty-paid price borne by the buyer; (c) the cost of packaging materials and the cost of packaging labor borne by the buyer; (d) in connection with the production and sale of the goods to the People's Republic of China*** and within the territory of the State, the buyer shall pay the cost of packaging materials at no charge or at a reasonable price. (d) The price of materials, tools, moulds, consumables and similar goods supplied by the buyer free of charge or at less than cost, which can be shared in appropriate proportion, as well as the costs of development, design and other related services outside China; (e) The royalties relating to the goods which the buyer is required to pay as a condition for the sale of the goods to the People's Republic of China; (f) The cost of packaging materials and packaging labor borne by the buyer; (g) The cost of packaging materials and packaging labor borne by the buyer; (h) The cost of packing materials and packaging labor borne by the buyer (F) the seller directly or indirectly from the buyer of the goods after importation, resale, disposal or use of the proceeds. Article 20 of the following taxes and expenses specified in the price of goods at the time of importation shall not be included in the duty-paid price of the goods: (a) plant, machinery, equipment and other goods imported for the construction, installation, assembly, maintenance and technical services; (b) imported goods arrived in the territory of the importation of goods after the start of unloading and transportation, and its related costs, insurance premiums; (c) Import tariffs and domestic taxes. Article 21 The transaction price of imported goods does not meet the conditions set out in paragraph 3 of Article 18 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 to negotiate the price, the duty-paid price of the goods assessed in order of the following prices: (a) with the goods at the same time, or at about the same time the same goods to the Chinese People's Republic of China and the transaction price of goods sold within the territory of the country; (2) with the goods at the same time, or at about the same time (ii) the transaction price of similar goods sold to the Chinese People's *** and the State at the same time or about the same time; (iii) the unit price of the maximum total sales volume of the imported goods, identical or similar imported goods sold to the buyer without special relationship at the first level of sales at the same time or about the same time as the importation of the goods, subject to the deduction of the items stipulated in Article 22 of these Regulations; (iv) the price of the imported goods, identical or similar imported goods sold to the buyer without special relationship at the first level of sales in accordance with the sum of the following (d) The price calculated in accordance with the sum of the following items: the cost of materials used in the production of the goods and processing costs, the usual profit and general expenses for the sale of goods of the same grade or type within the territory of the People's Republic of China, the transportation of the goods prior to their arrival at the place of importation and unloading within the territory and its related costs, insurance premiums; (e) The price assessed by a reasonable method. After providing the relevant information to the Customs, the tax-obligor 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 when the goods of the same grade or type are sold at the first level of the sales chain within the territory of the People's Republic of China*** and the State of China; (2) the transportation of the imported goods and its related expenses and insurance premiums after the goods arrive in the territory at the place of importation and unloading; (3) import tariffs and domestic taxes. (iii) Import duties and domestic taxes. Article 23 For goods imported by way of lease, the rent of the goods determined by the Customs examination shall be the duty-paid price. If the taxpayer requests to pay the tax in one 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 rent determined by the Customs examination as the duty-paid price. Article 24 The goods shipped abroad for processing, have been reported 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 transportation and its related costs and insurance premiums to review and 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 of re-entry, shall be reviewed to determine the duty-paid price of overseas repair costs and material costs. Article 26 The duty-paid price of export goods by the Customs to the transaction price of the goods, as well as the goods shipped to the People's Republic of China * * * and the export of goods to the location of loading before the transportation and its related costs, insurance premiums as the basis for the review to determine. 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 when the goods are exported. Export tariffs 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 to understand the situation, and with the taxpayer to negotiate prices, in order to assess the duty-paid price of the goods in the following prices: (a) the same goods at the same time or about the same time to the same country or region to the same price of the goods exported; (b) and the goods at the same time or about the same time to the same country or region to the same country or region to the export of similar goods transaction price; (c) and the goods at the same time or about the same time to the same country or region to export similar (b) The transaction price of similar goods exported to the same country or region at the same time or at about the same time; (c) The price calculated on the basis of the sum of the following items: the cost of materials, processing costs, the usual profit and general expenses for the production of the same or similar goods within the territory of the country, transportation and its related costs incurred within the territory of the country, and insurance premiums; and (d) The price assessed by a reasonable method. Article 28 The 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 transport, 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 arrival of goods in the customs supervision area, 24 hours before the loading of the goods. In case of transshipment of imported and exported goods, it shall be carried out in accordance with the provisions of the General Administration of Customs. Before the arrival of imported goods, the taxpayer can declare the goods first with the approval of the Customs. Specific measures to be separately provided by the General Administration of Customs. Article 30 The taxpayer shall truthfully declare to the Customs, 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 general rules of categorization, class notes, chapter notes, subheading notes and other categorization notes, its declaration of import and export of goods for commodity classification, and into the corresponding tariff code number columns; Customs shall examine and determine the classification of the goods of the goods in accordance with the law. Article 32 The Customs may require taxpayers to provide information necessary to determine the classification of goods; if necessary, the Customs may organize laboratory tests, inspections, and will be determined by the Customs laboratory tests, inspection results 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 the contract, invoices, account books, settlement vouchers, documents, business correspondence, audio and video recordings and other information reflecting the relationship between the buyer and seller and the transaction activities. If the Customs has doubts about the price declared by the taxpayer and the amount of tariff involved is large, the Customs, with the approval of the Commissioner of the Customs directly under the Customs or the Commissioner of the subordinate Customs authorized by the Customs, and on the basis of the notice of assistance in inquiring into the account in the unified format of the General Administration of Customs and the working documents of the staff concerned, may inquire into the fund transactions of the unit account opened by the taxpayer in the bank or other financial institutions, and inform the supervisory and regulatory authorities of the banking industry of the relevant circumstances. Relevant information. Article 34 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 time limit. Taxpayers in the prescribed period of time without explanation, do not 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 taxpayer declared price, 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 import and export goods, the taxpayer may request the Customs in writing on how to determine the duty-paid price of its import and export goods to make a written statement, the Customs shall make a written statement to the taxpayer. Article 36 The customs duty on import and export 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 calculating ad valorem is: taxable amount = duty-paid price × tariff rate The formula for calculating volumetric is: taxable amount = quantity of goods × unit tax Article 37 A taxpayer 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 imposed on a daily basis from the date of late payment of the tax. The Customs may make a public announcement on the situation of the taxpayer's non-payment of tax. Customs collection of customs duties, late fees, etc., shall issue payment vouchers, payment vouchers in the form prescribed by the General Administration of Customs. Article 38 The Customs levy tariffs, late payment fees, etc., shall be levied in RMB. Import and export of goods and the transaction price of foreign currencies and related costs, the People's Bank of China announced the benchmark exchange rate converted to RMB to calculate the duty-paid price; to 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 for RMB. The date of the applicable exchange rate shall be prescribed 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, approved by the Customs, may be extended to pay the tax, but the maximum shall not exceed six months. Article 40 The taxpayer of import and export goods within the specified tax period, there are obvious signs of transfer, concealment of its dutiable goods and other property, the Customs may order the taxpayer to provide security; taxpayers can not provide security, the Customs may, in accordance with the provisions of Article 61 of the Customs Law, to take measures of tax preservation. Taxpayers, guarantors from the date of expiration of the deadline for payment of taxes for more than three months has not yet paid the tax, the Customs may, in accordance with the provisions of Article 60 of the Customs Law to take compulsory measures. Article 41 The imported materials of processing trade in accordance with the provisions of the state bonded imports, its manufactured products or imported materials are not exported within the specified period, the Customs in accordance with the provisions of the import tariffs. Processing trade in imported materials in accordance with state regulations to impose import tariffs, its manufactured products or imported materials exported within the specified period, the Customs in accordance with the relevant provisions of the refund of customs duties have been collected at the time of entry. Article 42 The following goods which have been approved by the Customs for temporary entry or temporary exit, and the taxpayer pays to the Customs a deposit equivalent to the tax payable or provides other guarantees at the time of entry or exit, may not pay the customs duty temporarily, and shall be reshipped out of the country or reshipped into the country within six months from the date of entry or exit; upon the application of the taxpayer, the Customs may extend the period of reshipping out of the country or reshipping into the country as prescribed by the General Administration of Customs. (a) Goods displayed or used in exhibitions, trade fairs, conferences and similar activities; (b) Performances and competition goods used in cultural and sports exchanges; (c) Apparatus, equipment and goods used for news reporting or filming movies and TV programs; (d) Apparatus, equipment and goods used for scientific research, teaching and medical activities; (e) Apparatus, equipment and goods used in the activities mentioned in paragraphs (a) to (d) of this subparagraph. (e) Transportation vehicles and special vehicles used in the activities listed in items (a) to (d) of this paragraph; (f) Samples of goods; (g) Instruments and tools used in the installation, debugging and testing of equipment; (h) Containers for goods; (i) Other goods used for non-commercial purposes. The first paragraph of the goods listed in the temporary permission to enter the territory within the prescribed period of time is not reshipped out of the territory, or temporary permission to exit the territory of the goods within the prescribed period of time is not reshipped into the territory, the Customs shall collect customs duties in accordance with the law. The first paragraph of the scope of temporary exemption from customs duties listed in the other temporarily permitted entry of goods, the goods shall be in accordance with the duty-paid price of the goods and its detention in the territory of the time and depreciation of the proportion of import tariffs. The specific measures shall be prescribed by the General Administration of Customs. Article 43 Due to quality or specifications, the export of goods from the date of export within 1 year from the original re-shipment into the territory, no import tariffs. Due to quality or specifications, imported goods from the date of importation within 1 year from the date of re-export in the original state, export tariffs will not be levied. Article 44 No tariff 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 insurance company of the imported or exported goods for reasons of mutilation, shortness, defective quality or non-conformity of specifications. If the original imported goods which are replaced free of charge are not returned out of the country or the original exported goods are not returned into the country, the Customs shall levy customs duties on the original imported or exported goods again in accordance with the provisions. Article 45 The following imported and exported goods shall be exempted from customs duties: (1) goods with a tariff amount of less than RMB 50 yuan per ticket; (2) advertisement and samples of goods with no commercial value; (3) gratuitous gifts from foreign governments and international organizations; (4) goods lost before release by the Customs; and (5) fuels, materials and dietary supplies necessary for the inbound and outbound means of transport on their way. Goods damaged before customs release may be subject to a reduction of customs duty according to the degree of damage recognized by the 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 import links shall be carried out in accordance with the provisions of the relevant laws and administrative regulations. Article 48 Where a taxpayer imports or exports tax-exempted goods, unless otherwise provided, the taxpayer shall, before importing or exporting the goods, apply to the Customs for approval of tax exemption or reduction in accordance with the provisions of the relevant documents. Where the Customs examination is in conformity with the provisions, the customs duty shall be reduced or exempted. Article 49 The use of duty-exempted imported goods subject to Customs supervision, within the supervisory life of the transfer or removal for other uses need to pay back taxes, the Customs shall be based on the time of importation of the goods depreciation and valuation, and import tariffs. Specific duty-free imported goods within the supervision of the General Administration of Customs. Article 50 In one of the following cases, the taxpayer may apply for refund of customs duties within one year from the date of payment of taxes, and shall explain the reasons in writing to the Customs and provide the original payment vouchers and related information: (1) imported goods that have been levied tariffs, due to the quality or specifications of reasons, the original return of the re-shipment of the outbound; (2) has been levied on export tariffs, due to the quality or specifications, the original return of the re-shipment of the outbound, and has been re-paid due to the quality of the export tariffs. (b) export duties have been levied on goods, due to quality or specifications, the original condition 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 duties on the goods, for any reason, have not been exported to export shipments, declared the return of customs. Customs shall, within 30 days from the date of acceptance of the application for tax refund, verify and notify the taxpayer for refund procedures. The taxpayer shall, within 3 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 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 shall, if it finds that the tax has been undercharged or omitted, make up for the tax to the taxpayer within one year from the date of payment of the tax or release of the goods. However, due to violation of the provisions of the taxpayer under- or omission of the tax, the Customs may pay the tax or goods from the date of release within three years to recover the tax, and from the date of payment of the tax or release of goods on a daily basis, plus five ten thousandths of the under- or omission of the tax late fees. Customs found that the customs supervision of goods due to taxpayers violate the provisions of the tax caused by under- or omission of the tax, the tax shall be recovered from the taxpayer shall pay the tax within three years from the date of the tax, and from the date of the tax shall be added to the under- or omission of five ten thousandths of the tax on a daily basis, the late payment charges. Article 52 The Customs found that the tax overcharged, shall immediately notify the taxpayer for refund procedures. Taxpayers found that overpayment of tax, within 1 year from the date of payment of tax, may request in writing to the Customs refund overpayment of tax and bank interest on demand deposits for the same period; Customs shall be accepted from the date of the application for refund of 30 days from the date of verification and notify the taxpayer for refund procedures. The taxpayer shall, within 3 months from the date of receipt of the notification, go through the procedures for tax refund. Article 53 The refund of taxes and interest in accordance with the provisions of Article 50 and Article 52 of these Regulations involves the refund from the state treasury, in accordance with the laws and administrative regulations on 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 taxes, the customs declaration enterprise for under- or omission of taxes, late fees and taxpayers to assume joint and several responsibility for the payment of taxes. Customs declaration enterprise accepts the commission of the taxpayer, in the name of the customs declaration enterprise for customs clearance tax procedures, customs declaration enterprises and taxpayers bear joint and several liability for tax. In addition to force majeure, in the custody of customs supervision of goods during the customs supervision of goods, customs supervision of goods destroyed or lost, the customs supervision of the goods have the duty of custody of the person shall bear the corresponding tax liability. Article 55 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 outstanding tax obligations; taxpayers have not paid the tax separation, the separation of legal persons or other organizations for the unfulfilled tax obligations bear joint and several liability. The taxpayer shall report to the Customs if there is any merger, separation or other asset reorganization during the period of supervision of tax-exempted goods or bonded goods. In accordance with the provisions of the need to pay taxes, the tax shall be paid according to law; in accordance with the provisions of the can continue to enjoy the tax exemption, bonded treatment, should be to the Customs for the change of taxpayers' formalities. Taxpayers owe taxes or during the period of supervision of tax-exempted or bonded goods, there is revocation, dissolution, bankruptcy or other termination of business circumstances in accordance with the law, should be reported to the Customs before the liquidation of the Customs. Customs shall, according to law, the taxpayer's tax payable to be paid.
Chapter V Collection of Import Taxes on Imported Goods
Article 56 The customs duties on imported goods as well as the customs levy on behalf of imported goods are combined into an import tax, levied and collected by the Customs according to law. Article 57 The General Administration of Customs within the amount of personal use of imported goods, exempted from import tax. 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. The imported articles exceeding the reasonable quantity for personal use shall go through the relevant procedures according to the imported goods in accordance with the law. 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 imported articles are the persons entering the country who carry the articles into the country, the addressees of imported postal articles and the addressees of articles imported by other means. Article 59 A person liable to pay taxes on imported articles may go through the tax payment procedures by himself, or he may entrust another person to go through the tax payment procedures. The person who accepts the entrustment shall comply with the provisions of this Chapter on the tax-obligor. Article 60 The import tax is levied ad valorem. 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 Tax Rate Table for Imported Goods" and the General Administration of Customs formulated the "People's Republic of China *** and the State of the classification of imported goods," "People's Republic of China *** and the State of the duty-paid price of imported goods table" on the import of goods for categorization, determination of the duty-paid price and determination of the applicable tax rate. Article 62 The imported articles shall be subject to the tax rate and duty-paid price implemented on the date when the Customs fills in and issues the tax payment book. Article 63 The reduction, exemption, supplementary levy, recovery and refund of import tax and the imposition of import tax on articles temporarily permitted to enter the territory shall be implemented with reference to the relevant provisions of these Regulations on the imposition of import tariffs 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 file a lawsuit to the People's Court. Article 65 The collection and management of the customs levy on behalf of the import link shall be governed by the provisions on the collection and management of customs duties. Article 66 Any violation of the provisions of these Regulations shall be punished in accordance with the provisions of the Customs Law, the Regulations of the People's Republic of China on the Implementation of Customs Administrative Punishments and other relevant laws and administrative regulations. Article 67 These Regulations shall come into force on January 1, 2004, and on March 18, 1992, the State Council amended and issued the "Regulations of the Chinese People's Republic of China on Import and Export Tariffs" shall be repealed at the same time.