Chapter 1 General Provisions
Article 1
In order to implement the policy of opening up to the outside world and promote the development of foreign economic and trade and national economy, in accordance with the "People's Liberation Army of China" *This Regulation is formulated in accordance with the relevant provisions of the Customs Law of the People's Republic of China (hereinafter referred to as the "Customs Law").
Article 2
Unless otherwise provided by laws and administrative regulations, the customs shall collect goods and entry articles permitted for import and export by the People's Republic of China in accordance with the provisions of these regulations. Import and export duties.
Article 3
The State Council formulates the "Import and Export Tariffs of the People's Republic of China" (hereinafter referred to as the "Tariffs"), "Articles Imported into the People's Republic of China" The "Import Tax Rate Table" (hereinafter referred to as the "Import Tax Rate Table for Imported Articles") stipulates the tax items, tariff lines and tax rates, and is an integral part of these Regulations.
Article 4
The State Council has established a Tariff Commission to be responsible for the adjustment and interpretation of the tax items, tariff numbers and tax rates in the Tariff and the Table of Import Tax Rates for Imported Articles. Implement after being submitted to the State Council for approval; decide on the goods, tax rates and deadlines for which provisional tax rates will be implemented; decide on tariff quota rates; decide on the imposition of anti-dumping duties, countervailing duties, safeguard tariffs, retaliatory tariffs and the implementation of other tariff measures; decide on special circumstances the application of tax rates, and the performance of 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 taxpayers of customs duties.
Article 6
Customs and its staff shall perform tariff collection and administration duties in accordance with statutory powers and legal procedures, safeguard national interests, protect the legitimate rights and interests of taxpayers, and accept supervision in accordance with the law.
Article 7
Taxpayers have the right to require the Customs to keep their business secrets confidential, and Customs shall keep confidentiality for taxpayers in accordance with the law.
Article 8
Customs shall reward units and individuals who report or assist in detecting violations of these Regulations in accordance with regulations and shall be responsible for keeping them confidential.
Chapter 2 Setting and Application of Tariff Rates for Imported and Exported Goods
Article 9
Import tariffs include most-favored-nation rates, agreement rates, preferential rates, and ordinary rates. , tariff quota rates and other tax rates. Temporary tax rates can be implemented for imported goods within a certain period of time.
Export tariff sets the export tax rate. Temporary tax rates can be implemented for export goods within a certain period of time.
Article 10
Imported goods originating from countries that are members of the World Trade Organization to which the most-favored-nation treatment clause applies, originating from countries that have signed agreements with the People’s Republic of China and Most-favored-nation tax rates apply to imported goods from countries or regions that have bilateral trade agreements that mutually grant most-favored-nation treatment clauses to each other, as well as imported goods originating from the territory of the People's Republic of China.
For imported goods originating from countries or regions that have signed regional trade agreements with preferential tariff clauses with the People's Republic of China, the agreed tax rates shall apply.
Preferential tax rates apply to imported goods originating from countries or regions that have signed trade agreements with special tariff preferences with the People's Republic of China.
General tax rates apply to imported goods originating from countries or regions other than those listed in paragraphs 1, 2 and 3 of this article, as well as imported goods of unknown origin.
Article 11
If there is a provisional tax rate for imported goods that are subject to the most-favored nation tax rate, the provisional tax rate shall be applied; if there is a provisional tax rate for imported goods that are subject to agreement tax rates or preferential tax rates, , the lower tax rate should be applied; for imported goods subject to ordinary tax rates, provisional tax rates are not applicable.
If there is a provisional tax rate for export goods subject to export tax rates, the provisional tax rate shall be applied.
Article 12
For imported goods subject to tariff quota management in accordance with national regulations, if the goods are within the tariff quota, the tariff quota rate shall be applied; if the goods are outside the tariff quota, the tax rate shall be applied in accordance with this The provisions of Articles 10 and 11 of the Regulations shall be implemented.
Article 13
If anti-dumping, countervailing or safeguard measures are taken against imported goods in accordance with the provisions of relevant laws and administrative regulations, the application of tax rates shall be in accordance with the provisions of the People's Republic of China The relevant provisions of the Anti-dumping Regulations of the People's Republic of China, the Countervailing Regulations of the People's Republic of China and the Regulations of the People's Republic of China on Safeguard Measures shall be implemented.
Article 14
Any country or region that violates the trade agreements and related agreements signed with the People's Republic of China or to which China is a party shall impose serious consequences on the Chinese People's Republic of China *If China adopts trade bans, restrictions, tariffs or other measures that affect normal trade, retaliatory tariffs may be levied on imported goods originating from that country or region, and the retaliatory tariff rates will apply.
The goods subject to retaliatory tariffs, applicable countries, tax rates, deadlines and collection methods shall be determined and announced by the Customs Tariff Commission of the State Council.
Article 15
For imported and exported goods, the tax rate in effect on the date when the customs accepts the declaration of import or export of the goods shall be applied.
If the imported goods are declared in advance with the approval of the customs before they arrive, the tax rate in effect on the date of declaration of entry by the means of transport carrying the goods shall be applied.
The applicable date of tax rates for goods transported through customs will be separately stipulated by the General Administration of Customs.
Article 16
If tax is required to be paid under any of the following circumstances, the tax rate in effect on the date when the customs accepts the declaration and goes through tax payment procedures shall be applied:
(1) Bonded goods shall not be transported out of the country upon approval;
(2) Tax-reduced goods shall be transferred or used for other purposes upon approval;
(3) Temporary entry Outbound goods will no longer be shipped out of the country upon approval, and goods temporarily allowed out of the country will no longer be shipped into the country upon approval; (4) Leasing imported goods and paying taxes in installments.
Article 17
For the supplementary collection and refund of import and export goods tariffs, the applicable tax rates shall be determined in accordance with the provisions of Article 15 or Article 16 of these Regulations.
If taxes need to be recovered because a taxpayer violates regulations, the tax rate in effect on the date the behavior occurs shall be applied; if the date of the behavior cannot be determined, the tax rate in effect on the date the customs discovers the behavior shall apply.
Chapter 3 Determination of the Dutiable Value of Imported and Exported Goods
Article 18
The customs shall determine the dutiable value of imported goods in accordance with the requirements set out in paragraph 3 of this Article The transaction price of the conditions, as well as the transportation and related costs and insurance premiums before the goods arrive at the entry point in the territory of the People's Republic of China and are unloaded, will be reviewed and determined based on the review and determination.
The transaction price of imported goods refers to the actual payment and payable by the buyer to the seller for the import of the goods when the seller sells the goods to the territory of the People's Republic of China, and shall be paid in accordance with Article 19 of these Regulations , Article 20 stipulates that the total price after adjustment shall include the price paid directly and the price paid indirectly.
The transaction price of imported goods shall meet the following conditions:
(1) There will be no restrictions on the buyer’s disposal or use of the goods, except for the restrictions imposed by laws and administrative regulations. Except for restrictions on resale geography and restrictions that have no substantial impact on the price of the goods;
(2) The transaction price of the goods cannot be determined due to the impact of tying or other factors;
(3) The seller shall not directly or indirectly obtain any income from the buyer arising from the resale, disposal or use of the goods after import, or although there is income, it can be obtained in accordance with the provisions of Articles 19 and 20 of these Regulations. Make adjustments;
(4) There is no special relationship between the buyer and the seller, or although there is a special relationship, it does not have an impact on the transaction price.
Article 19
The following costs of imported goods shall be included in the dutiable value:
(1) Commissions other than purchase commissions borne by the buyer and Brokerage fee;
(2) The cost of the container that is considered as one with the goods when reviewing and determining the customs value borne by the buyer;
(3) Packaging materials borne by the buyer fees and packaging labor costs;
(4) Those related to the production and sale of the goods within the territory of the People’s Republic of China and the People’s Republic of China shall be provided by the buyer free of charge or at a lower cost and may be provided at a reduced cost. The price of materials, tools, molds, consumable materials and similar goods apportioned in an appropriate proportion, as well as the costs of overseas development, design and other related services;
(5) As the goods, *** to the Chinese people The conditions for sale within China and the buyer must pay royalties related to the goods;
(6) The seller directly or indirectly obtains the goods from the buyer for resale, disposal or use after importation income.
Article 20
The following taxes and fees listed in the price of the goods at the time of import will not be included in the dutiable value of the goods:
( 1) Costs of construction, installation, assembly, maintenance and technical services after import of factory buildings, machinery, equipment and other goods;
(2) Transportation and related matters after the imported goods arrive at the domestic import point for unloading Fees and insurance premiums;
(3) Import duties and domestic taxes.
Article 21
If the transaction price of imported goods does not meet the conditions specified in paragraph 3 of Article 18 of these Regulations, or the transaction price cannot be determined, the customs will situation, and after price negotiation with the taxpayer, the dutiable value of the goods will be assessed at the following prices: (1) At or around the same time as the goods are shipped to the territory of the People's Republic of China and the People's Republic of China The transaction price of the same goods sold;
(2) The transaction price of similar goods sold to the People's Republic of China and the territory of the People's Republic of China at or about the same time as the goods;
( 3) At or around the same time as the import of the goods, the unit price of the maximum total sales volume of the imported goods, identical or similar imported goods in the first-level sales link to buyers with no special relationship shall be deducted, but Article 20 of these Regulations shall be deducted Items specified in Article 2;
(4) Price calculated based on the sum of the following items: the cost of materials and processing fees used to produce the goods, sales of the same grade to the People's Republic of China and the territory of the country Or the usual profits and general expenses for the same type of goods, the transportation and related expenses and insurance premiums before the goods arrive at the domestic entry point and are unloaded;
(5) The price assessed by a reasonable method.
After providing relevant information to the customs, the taxpayer may apply to reverse the order of application of items (3) and (4) of the previous paragraph.
Article 22
When the duty-paid value is assessed in accordance with Item (3) of Paragraph 1 of Article 21 of these Regulations, the items that should be deducted are:
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(1) The usual profits, general expenses and commissions usually paid when selling goods of the same grade or type at the first level of sales within the territory of the People's Republic of China and the People's Republic of China;
( 2) Transportation and related costs and insurance premiums after the imported goods arrive at the domestic entry point, are unloaded and unloaded;
(3) Import duties and domestic taxes.
Article 23
For goods imported by lease, the rent of the goods determined by customs examination shall be the dutiable value.
If a taxpayer requires a one-time payment of taxes, the taxpayer may choose to assess the duty-paid value in accordance with the provisions of Article 21 of these Regulations, or use the total rent determined by the customs as the duty-paid value.
Article 24
If goods shipped overseas for processing have been declared to the customs when leaving the country and are re-shipped into the country within the time limit specified by the customs, the overseas processing fee shall be charged The duty-paid value shall be determined by reviewing the fees for materials and parts, as well as the transportation and related costs and insurance premiums for re-shipment into the country.
Article 25
Mechanical equipment, means of transport or other goods shipped overseas for repair must be declared to the customs when leaving the country and re-imported within the time limit specified by the customs. If so, the duty-paid value shall be determined based on the overseas repair costs and materials and parts costs.
Article 26
The duty-paid value of exported goods shall be determined by the customs based on the transaction price of the goods and the price before the goods are shipped to the export place in the territory of the People's Republic of China. Transportation and related costs and insurance premiums will be determined based on review.
The transaction price of exported goods refers to the total price directly and indirectly charged by the seller to the buyer for exporting the goods when the goods are exported.
Export duties are not included in the duty-paid price.
Article 27
If the transaction price of exported goods cannot be determined, the customs will assess the following prices in turn after understanding the relevant situation and conducting price consultations with the taxpayer. The duty-paid value of the goods:
(1) The transaction price of the same goods exported to the same country or region at or about the same time as the goods;
(2) At the same time as the goods Or the transaction price of similar goods exported to the same country or region at about the same time;
(3) Price calculated based on the sum of the following: the cost of materials and parts, processing fees for domestic production of the same or similar goods, usually Profits and general expenses, domestic transportation and related expenses, and insurance premiums;
(4) Prices assessed by reasonable methods.
Article 28
The costs, fees and taxes that are included or not included in the dutiable value in accordance with the provisions of these regulations shall be based on objective and quantifiable data.
Chapter 4 Collection of Tariffs on Imported and Exported Goods
Article 29
The taxpayer of imported goods shall declare the import of goods from the date of declaration of entry Within 14 days from the date of shipment, unless otherwise approved by the customs, the taxpayer responsible for exporting goods shall declare to the customs at the place of entry and exit of the goods after the goods arrive at the customs supervision area and 24 hours before loading. The transportation of imported and exported goods through customs shall be carried out in accordance with the regulations of the General Administration of Customs.
Before the arrival of imported goods, taxpayers can make declarations with customs approval. The specific measures will be stipulated separately by the General Administration of Customs.
Article 30
Taxpayers shall truthfully declare to the customs in accordance with the law and provide relevant information on determining the duty-paid value, classifying goods, determining the origin and taking anti-dumping measures in accordance with the regulations of the customs. , countervailing or safeguard measures; when necessary, the customs may require taxpayers to make supplementary declarations.
Article 31
Taxpayers shall follow the catalog provisions and general classification rules, class notes, chapter notes, subheading notes and other classifications stipulated in the "Tariff Regulations" Note, the declared import and export goods shall be classified as commodities and classified into the corresponding tariff lines; the customs shall review 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; when necessary, the customs may organize tests and inspections, and determine whether The laboratory and inspection results are used as the basis for product classification.
Article 33
In order to examine the authenticity and accuracy of the declared price, the customs may review and copy contracts, invoices, account books, foreign exchange settlement and payment related to import and export goods. Vouchers, documents, business correspondence, audio and video recordings and other materials reflecting the relationship and transaction activities between the buyer and the seller.
If the customs has doubts about the price declared by the taxpayer and the amount of tariff involved is relatively large, it shall be subject to the approval of the director of the direct customs or the director of the subordinate customs authorized by him, and the unified inquiry form of the General Administration of Customs shall be used to assist the inquiry The account notice and the work certificate of the relevant staff can be used to inquire about the fund transactions of the unit account opened by the taxpayer in a bank or other financial institution, and to report the relevant situation to the banking regulatory agency.
Article 34
If the customs has doubts about the price declared by the taxpayer, it shall notify the taxpayer in writing of the reasons for the suspicion and require him to write a written statement within the prescribed time limit. Give explanations and provide relevant information.
If the taxpayer fails to make an explanation or provide relevant information within the prescribed period, or if the customs still has reasons to doubt the authenticity and accuracy of the declared price, the customs may not accept the taxpayer's declaration. price, and assess the dutiable value in accordance with the provisions of Chapter 3 of these Regulations.
Article 35
After the customs has reviewed and determined the duty-paid value of the imported and exported goods, the taxpayer may request the customs in writing to make a decision on how to determine the duty-paid value of the imported and exported goods. Written explanation: Customs shall make a written explanation to the taxpayer.
Article 36
Duties on imported and exported goods shall be levied on an ad valorem basis, a volume basis or other methods prescribed by the state.
The calculation formula for ad valorem levy is: tax payable = duty-paid price × tariff rate
The calculation formula for ad valorem levy is: tax payable = quantity of goods × unit tax amount
Article 37
The taxpayer shall pay the tax to the designated bank within 15 days from the date when the customs fills in and issues the tax payment letter. If the taxpayer fails to pay the tax on time, a late payment fee of 0.5% of the overdue tax will be imposed on a daily basis from the date of overdue tax payment.
The customs may make an announcement on the taxpayer's default in paying taxes.
When customs collects duties, late payment fees, etc., it shall issue payment vouchers. The format of payment vouchers shall be prescribed by the General Administration of Customs.
Article 38
Customs duties and late payment fees shall be calculated in RMB.
If the transaction price and related fees of imported and exported goods are denominated in foreign currency, the duty-paid value shall be calculated in RMB based on the benchmark exchange rate announced by the People's Bank of China; if the transaction price and related expenses are denominated in foreign currencies other than the benchmark exchange rate currency, the duty-paid value shall be calculated in accordance with relevant national regulations. It is stipulated that the dutiable value shall be calculated in RMB. The date for the applicable exchange rate is determined by the General Administration of Customs.
Article 39
If a taxpayer is unable to pay taxes on time due to force majeure or adjustments to national tax policies, the payment may be deferred with the approval of the General Administration of Customs taxes, but no longer than 6 months.
Article 40
If a taxpayer of imported or exported goods shows obvious signs of transferring or hiding his taxable goods and other property within the prescribed tax period, the customs may order him to do so. The taxpayer shall provide a guarantee; if the taxpayer cannot provide a guarantee, the customs may take tax preservation measures in accordance with Article 61 of the Customs Law.
If the taxpayer or guarantor has not paid the tax for more than 3 months from the expiration of the tax payment period, the customs may take compulsory measures in accordance with the provisions of Article 60 of the Customs Law.
Article 41
If the imported materials and parts for processing trade are imported bonded in accordance with national regulations, and the finished products or imported materials and parts are not exported within the prescribed period, the Customs Import duties are levied in accordance with regulations.
If import tariffs are levied on imported materials and parts for processing trade in accordance with national regulations when they enter the country, and if their finished products or imported materials and parts are exported within the prescribed period, the customs will return the taxes levied upon entry in accordance with relevant regulations. of customs duties.
Article 42
For the following goods that are temporarily imported or temporarily exported from the country with the approval of the customs, the taxpayer shall pay an amount equal to the tax payable to the customs when entering or leaving the country. If a deposit or other guarantee is provided, the customs duties may not be paid temporarily and must be re-exported or re-exported within 6 months from the date of entry or exit; upon application by the taxpayer, the customs may, in accordance with the regulations of the General Administration of Customs Extension of the period for re-exportation out of the country or re-exportation into the country:
(1) Goods displayed or used in exhibitions, trade fairs, conferences and similar activities;
(2) Performance and competition supplies used in cultural and sports exchange activities;
(3) Instruments, equipment and supplies used for news reporting or filming movies and TV programs;
(4) Instruments, equipment and supplies used to carry out scientific research, teaching, and medical activities;
(5) Transportation and special vehicles used in the activities listed in items (1) to (4) of this paragraph ;
(6) Samples of goods;
(7) Instruments and tools used for installing, debugging, and testing equipment;
(8) Containing goods Containers;
(9) Other goods used for non-commercial purposes.
If the goods temporarily allowed to enter the country listed in paragraph 1 are not re-transported out of the country within the prescribed period, or if the goods temporarily allowed to be exported are not re-transported into the country within the prescribed period, the customs shall collect tariffs in accordance with the law. .
For other temporarily admitted goods listed in paragraph 1 that are not temporarily exempt from tariffs, import duties shall be calculated and levied based on the duty-paid value of the goods and the ratio of their stay time in the country to their depreciation time. The specific measures shall be prescribed by the General Administration of Customs.
Article 43
If, due to quality or specification reasons, the exported goods are re-shipped into the country in their original condition within one year from the date of export, no import duties will be levied.
If imported goods are re-shipped out of the country in their original condition within one year from the date of import due to quality or specification reasons, no export duties will be levied.
Article 44
Due to damage, shortage, poor quality or inconsistent specifications, the consignor, carrier or insurance company of the import and export goods shall compensate or replace them free of charge. No customs duties are levied on the import and export of the same goods. If the original imported goods that have been replaced for free are not returned out of the country or the original export goods are not returned into the country, the customs shall re-levy tariffs on the original imported and export goods in accordance with regulations.
Article 45
The following import and export goods are exempt from tariffs:
(1) Goods with a tariff of less than RMB 50 per shipment;
(2) Advertising materials and samples with no commercial value;
(3) Materials donated free of charge by foreign governments and international organizations;
(4) In Goods lost before customs release;
(5) Necessary fuel, materials and dietary supplies loaded on the inbound and outbound transport vehicles.
For goods that are damaged before customs release, tariffs can be reduced based on the degree of damage determined by customs.
Other goods that are exempt from or have reduced tariffs as stipulated by law shall be exempted or reduced by customs in accordance with regulations.
Article 46
Tariff reduction or exemption for import and export goods in specific regions, specific enterprises or specific purposes, as well as temporary reduction or exemption from tariffs, shall be in accordance with the State Council implementation of relevant regulations.
Article 47
The reduction or exemption of customs tax on imported goods at the import stage shall be implemented in accordance with the provisions of relevant laws and administrative regulations.
Article 48
Where a taxpayer imports or exports tax-reduced or exempted goods, unless otherwise provided, he shall, before importing or exporting the goods, submit relevant documents to the customs in accordance with regulations. Go through tax exemption and exemption procedures. If the goods comply with the regulations upon examination by the customs, the duties will be reduced or exempted.
Article 49
If the tax-reduced imported goods that need to be used under customs supervision are transferred or used for other purposes within the supervision period and need to pay taxes, the customs shall Depreciation and valuation at the time of import, and import duties are levied.
The supervision period for specific tax-reduced and imported goods is stipulated by the General Administration of Customs.
Article 50
Under any of the following circumstances, the taxpayer may apply for a refund of customs duties within 1 year from the date of payment of taxes, and shall submit a written request to the Customs Explain the reasons and provide the original payment voucher and relevant information:
(1) Goods that have been subject to import duties are returned in their original condition and re-shipped out of the country due to quality or specification reasons;
( 2) Goods that have been levied export duties are returned in their original condition and re-entered the country due to quality or specification reasons, and the relevant domestic taxes refunded for export have been repaid;
(3) Export duties have been levied The goods subject to customs duties have not been shipped for export for some reason and have been declared to be withdrawn from customs.
The customs shall verify and notify the taxpayer to handle the refund procedures within 30 days from the date of accepting the tax refund application. The taxpayer shall handle the relevant tax refund procedures within 3 months from the date of receipt of the notice.
If customs duties should be refunded in accordance with other relevant laws and administrative regulations, the customs shall refund the tax in accordance with the provisions of relevant laws and administrative regulations.
Article 51
After the import and export goods are released, if the customs discovers that taxes have been under-levied or omitted, it shall within one year from the date of payment of taxes or the date of release of the goods, Pay back taxes to taxpayers. However, if a taxpayer violates the regulations and causes under-collection or omission of taxes, the customs may recover the taxes within 3 years from the date of payment of taxes or release of goods, and increase the amount on a daily basis from the date of payment of taxes or release of goods. A late payment fee of 0.05% of the undertaxed or missed taxes will be levied.
If the customs discovers that the tax on goods under customs supervision has been under-levied or omitted due to the taxpayer's violation of regulations, the customs shall recover the tax within 3 years from the date when the taxpayer is due to pay the tax, and the tax shall be collected from the taxpayer. A late payment fee of 0.05% of the undertaxed or omitted tax will be charged on a daily basis from the date of payment of taxes.
Article 52
If the customs discovers an excessive amount of tax, it shall immediately notify the taxpayer to handle refund procedures.
If the taxpayer discovers that the tax has been overpaid, within one year from the date of payment of the tax, the taxpayer may request the customs in writing to refund the overpaid tax and add interest on the bank's current deposit for the same period; the customs shall The tax refund application shall be verified within 30 days from the date of acceptance and the taxpayer shall be notified to handle the refund procedures.
The taxpayer shall handle the relevant tax refund procedures within 3 months from the date of receipt of the notice.
Article 53
If the refund of taxes and interest in accordance with the provisions of Article 50 and Article 52 of these Regulations involves withdrawal from the national treasury, the refund shall be made in accordance with the laws and administrative regulations. The provisions of laws and regulations related to treasury management are implemented.
Article 54
The customs declaration enterprise accepts the entrustment of the taxpayer and handles customs declaration and tax payment procedures in the name of the taxpayer. Due to the violation of the regulations by the customs declaration enterprise, the customs fails to collect, If taxes are omitted, the customs declaration enterprise shall bear joint and several liability with the taxpayer for the under-collected or omitted taxes and late payment fees.
If a customs declaration enterprise accepts the entrustment of a taxpayer and handles customs declaration and tax payment procedures in the name of the customs declaration enterprise, the customs declaration enterprise and the taxpayer shall bear joint and several liability for tax payment.
Except for force majeure, if the goods under customs supervision are damaged or lost during the period of custody, the person responsible for the custody of the goods under customs supervision shall bear the corresponding tax liability.
Article 55
If a taxpayer who owes taxes is subject to merger or division, he shall report to the customs before the merger or division and pay the taxes in full in accordance with the law. If a taxpayer fails to pay all taxes when it is merged, the merged legal person or other organization shall continue to perform the unfulfilled tax obligations; if a taxpayer fails to pay all taxes when it is split, the merged legal person or other organization shall continue to perform the unfulfilled tax obligations. jointly and severally liable for the tax liability.
If a taxpayer engages in any merger, division or other asset reorganization during the period of supervision of tax-reduced or bonded goods, he shall report to the customs. If you need to pay taxes in accordance with regulations, you must pay the taxes in full in accordance with the law; if you can continue to enjoy tax reduction or exemption and bonded treatment in accordance with regulations, you must go to the customs to go through the procedures for changing the taxpayer.
If a taxpayer owes taxes or is subject to cancellation, dissolution, bankruptcy or other legal termination of operations during the period of supervision of tax-reduced or exempted goods or bonded goods, he shall report to the customs before liquidation. The customs shall pay the tax payable by the taxpayer in accordance with the law.
Chapter 5 Collection of Import Taxes on Inbound Items
Article 56
Tariffs on incoming items and customs tax collection at the import stage are combined into Import taxes are collected by the customs in accordance with the law.
Article 57
Inbound items for personal use within the amount specified by the General Administration of Customs are exempt from import taxes.
For imported items for personal use that exceed the amount specified by the General Administration of Customs but are still within a reasonable quantity, the taxpayer of the imported items shall pay import tax in accordance with regulations before the imported items are released.
Imported items exceeding a reasonable and self-use quantity shall undergo relevant procedures in accordance with the law as imported goods.
Inbound items that are taxed as goods according to the Customs Tariff Commission of the State Council shall be subject to tariffs in accordance with the provisions of Chapters 2 to 4 of these Regulations.
Article 58
The taxpayer of imported goods refers to the entry personnel who bring the goods into the country, the recipients of the imported postal goods, and the persons imported by other means. The recipient of the item.
Article 59
The taxpayer of imported goods may handle the tax payment procedures by himself or entrust others to handle the tax payment procedures. The person who accepts the entrustment shall comply with the provisions of this chapter on taxpayers.
Article 60
Import taxes shall be levied on an ad valorem basis.
The formula for calculating import tax is: Import tax amount = Dutiable value The "Import Tax Rate Table" and the "Classification Table of Imported Goods into the People's Republic of China" and the "Duty-paid Price List of Imported Goods into the People's Republic of China" formulated by the General Administration of Customs classify the imported goods. Determine the dutiable value and determine the applicable tax rate.
Article 62
For imported goods, the tax rate and duty-paid value in effect on the date when the customs fills in and issues the tax payment note shall apply.
Article 63
The reduction, exemption, supplementary levy, recovery and refund of import taxes as well as the imposition of import taxes on goods temporarily allowed to enter the country shall refer to these Regulations. The relevant provisions on the collection of import duties shall be implemented.
Chapter 6 Supplementary Provisions
Article 64
The taxpayer and guarantor shall determine the taxpayer, the duty-paid value, and the classification of goods to the Customs , determine the place of origin, applicable tax rate or exchange rate, tax reduction or exemption, tax repayment, tax refund, levy of late payment fees, determination of tax calculation methods and determination of tax payment location, the tax shall be paid and may be reported to the higher level customs in accordance with the law. Apply for reconsideration. If you are dissatisfied with the reconsideration decision, you may file a lawsuit with the People's Court in accordance with the law.
Article 65
The regulations on customs tax collection and management at the import stage shall apply.
Article 66
Anyone who violates the provisions of these Regulations shall be punished in accordance with the Customs Law, the Implementing Rules for Administrative Penalties of the Customs Law of the People's Republic of China and other Penalties stipulated in relevant laws and administrative regulations.
Article 67
This Regulation shall come into effect on January 1, 2004. The "Import and Export Tariff Regulations of the People's Republic of China" revised and promulgated by the State Council on March 18, 1992 were abolished at the same time.