People's Republic Of China Administrative Measures On Customs Import And Export Taxation 2014 (Revised)

Original Language Title: 中华人民共和国海关进出口货物征税管理办法(2014年修正本)

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201503/20150300398576.shtml

People's Republic of China administrative measures on customs import and export taxation 2014 (revised)

    (January 4, 2005 the General Administration of Customs released on November 26, 2010 customs Decree 124th 198th announced, as of the date of promulgation of the decision of the customs regulations on the part of the amendment March 13, 2014, the General Administration of Customs announced order No. 218, for the first time, as of the date of promulgation of the General Administration of customs on the second revision of the decision to modify the part of the regulations) Chapter I General provisions

    The first in order to ensure implementation of national tax policy, strengthen customs revenue administration to ensure taxes according to law, protect State revenue, protect legal rights of taxpayers, according to the People's Republic of China Customs law (hereinafter referred to as the Customs Act), the People's Republic of China on import and export duties Ordinance (hereinafter referred to as the Customs Ordinance), as well as provisions of other relevant laws, administrative regulations, and these measures are formulated.

    Article the customs tax, shall follow the accurate classification, valuation correctly, according to the rate of levy, according to law, serious back relief supply, warehousing principles in a timely manner.

Article import and export tariffs, import value-added taxes levied by the customs administration of these procedures apply.

    Import duties on imported articles and vessel tonnage tax collection and management in accordance with the relevant legal provisions, administrative regulations and Department rules, relevant laws, administrative regulations, departmental rules not otherwise governed by this approach.

Fourth article Customs shall, in accordance with relevant regulations, undertake the duty of confidentiality, safekeeping the taxpayer to provide information relating to trade secrets, except otherwise prescribed by laws and administrative regulations, shall not be provided. 

    Taxpayers may submit written requests to keep commercial secrets for its customs, and specified the need for confidentiality of the content, but not to commercial secrets as a ground for refusing to provide the relevant information.

    Chapter II import and export tax imposed

    Section I declarations and audits Fifth article import and export cargo taxpayer shall, according to law to the customs declaration procedures, submitted in accordance with the provisions of the relevant documents. Customs considers it necessary, the taxpayer shall provide the product classification, customs value, country of origin and other required information.

Provides information for foreign language, customs when needed, the taxpayer should provide Chinese translation and is responsible for the content.

    Of goods import and export tax breaks, taxpayers should also be submitted to the competent Department of the import and export of goods certificate of tax levy (hereinafter referred to as the introduction of a tax exemption certificate, formatted as described in annex 1), but except for the exemption of goods covered by this article 72nd.

    Sixth taxpayer shall, in accordance with laws, administrative regulations and customs rules on the classification of goods relating to dutiable value, validation and management of origin provides that faithfully declare the name of import and export goods, tariff number column (item number), specifications, pricing, and premiums and other related costs, country of origin, and so on. Seventh article for examination to determine the import and export cargo commodity classification, duty-paid price, country of origin, the Customs may require the taxpayer in accordance with the relevant provisions of the supplementary declaration.

    The taxpayer considers it necessary, or you can ask for supplementary declaration.

Eighth article Customs shall, in accordance with provisions of laws and administrative regulations and Department rules, taxpayers of import and export cargo commodity name, specification, tariff number, country of origin, prices, terms and conditions, number of audits.

    According to the customs clearance and import and export of goods and the circumstances, customs clearance of goods links only to declare the contents as program review, in the release of a declared value of goods, for goods classified, are true and correct, such as substantive verification of origin.

Nineth customs for examination to determine the import and export cargo commodity classification, dutiable value and country of origin, you can check the import and export goods, organizing tests, inspection or verification of related companies.

Upon examination, the Department identified the taxpayer tariff lines in error of import and export goods, shall, in accordance with relevant rules and regulations of the classification of goods to be redefined.

Upon examination, the Department identified the taxpayer of import and export goods price conditions are not met, or the transaction value cannot be determined, shall be in accordance with the relevant provisions in the dutiable value of import and export goods valued separately.

Upon examination, the Department identified the taxpayer declared wrong origin of import and export goods, should audit the taxpayer provided certificates of origin, physical inspection of goods or review other relevant documents and so on, be determined in accordance with the relevant provisions of the customs administration of origin.

Audited, the Department identified the taxpayer submitted tax application or of the reported content does not comply with the relevant tax provisions, shall be levied taxes according to regulations.

    Taxpayer customs violations, suspected of falsifying, concealing, investigation or shall be transferred pursuant to the provisions of customs anti-smuggling Department. Article tenth the taxpayer before the actual import and export of the goods, may, in accordance with the relevant provisions apply to customs for import and export cargo commodity pre-classification, pre-approval or the place of origin to determine prices. 

    After Customs examination to determine, shall notify the taxpayer in writing, and be recognized at the time of import and export of goods.

    Section II collection of taxes

    11th article customs must according to the import and export of goods in tariff lines, duty-paid price, country of origin, the applicable tax rate and exchange rate levied taxes.

    The 12th article Customs shall, in accordance with the customs regulations on the application of the MFN rate, agreement rates, preferential tax rates, the average tax rate, export tax, tariff quotas or provisional tax rates tax rate, and the application of anti-dumping and countervailing measures, safeguards provisions of applicable tax rates or impose retaliatory tariffs to determine applicable rates of import and export goods.

13th article import and export cargo shall apply customs accepts the Declaration of imports or exports the implementation rate of the day.

Before the arrival of imported goods, approved by the customs declaration, loads shall be applied to the transport of the goods declared on the implementation rate of the day of entry.

Import transit goods shall apply to customs to receive the shipment of the goods declaration for import tariff rate of the day; before cargo shipment, approved by the customs declaration shall apply load transport arrival of shipment of the goods to the implementation rate of the day.

Export transit cargo, shall apply the customs of departure accepts the export declaration the implementation rate of the day.

The approval of the customs, import and export of goods subject to Declaration of concentration should be applied each time the import and export of goods customs accepts the Declaration of the implementation rate of the day.

Because it exceeds the deadline stipulated imported goods that are not declared by the Customs legally sells off, the taxes levied loads shall be applied to the transport of the goods declared on the implementation rate of the day of entry.

    Violation by taxpayer requires recovery of taxes imposed on import and export goods, date on which the contravention occurred shall be applied tariff rate; date cannot be determined, the applicable customs and Excise Department found that the implementation rate of the day.

14th declared entry and release of bonded goods, tax relief goods, lease or has been declared the entry and exit of goods and releasing goods temporarily imported or exported, any of the following circumstances subject to taxes, customs accepts the taxpayer shall be applied again to fill in reporting tax and procedures the implementation rate of the day:

(A) the approved bonded goods no longer transported;

(B) the bonded warehousing of the goods into the domestic market sales;

(C) the tax reduction or exemption of the goods transferred or used for other uses upon approval;

(Iv) may not pay taxes for goods temporarily imported or exported, no longer shipped or imported upon approval;

    (E) the leased imported goods and pay taxes in instalments.

    15th makeup or tax refund of import and export goods, shall, in accordance with article 13th and 14th of the rules determining the applicable tax rate. 16th article import and export cargo prices and costs denominated in foreign currency, customs in accordance with the applicable tax rate applicable at the date of levy for RMB exchange rate to calculate customs value.

Customs value calculated by rounding method to score. Customs monthly using of meter levy exchange rate for Shang one months third a Wednesday (third a Wednesday for statutory holiday of, extended used fourth a Wednesday) people's Bank of China announced of foreign currency on Yuan of benchmark exchange rate; to benchmark exchange rate currency species yiwai of foreign currency pricing of, used same time Bank of China announced of cash bid and cash offer of middle value (Yuan Yuan Hou used rounded method retained 4 bit decimal).

    If the exchange rate fluctuates, customs service considers it necessary, you can separately levied rate, and made public.

The 17th article Customs shall, in accordance with the provisions of the customs regulations, from price, quantity or other ways to import and export goods in national tariffs.

Customs shall, in accordance with the relevant laws and administrative regulations, the applicable taxes, taxable items and tax rates and calculation formula for levying import taxes levied by the Customs on imported goods.

Except as otherwise provided, tariff and import value-added taxes levied by the Customs levied according to the following calculation formula:

Formula for calculating ad valorem tariff: tariff rates of duty-tax payable = price x

Calculation of tariffs from the volume formula is: tax payable = quantity x Unit duty

Levying import VAT is calculated as follows: tax payable = (value + duty + levy real consumption tax taxes) x-value added tax

Ad valorem import consumption tax is calculated as follows: tax payable = ((customs value + actual tariff taxes)/(1-tax rate)) x consumption tax

    From the equation for the levy of consumption tax on imports of: tax payable = quantity x Unit of consumption tax Article 18th, except as otherwise provided, the Customs goods are actually imported and the customs field audits issued in a timely manner after the duty payment.

Needs through identification of the goods to determine product classification, customs value, country of origin, shall be issued after the inspection to verify or change the duty payment.
After the taxpayer received the tax payment should the signing formalities.

    19th article customs tax contributions book a type six joint (format see annex 2), first joint (receipt) by Bank collection signed chapter Hou make contributions units or tax obligations people; second joint (payment voucher) by contributions units account Bank as pay voucher; third joint (collection voucher) by collection Treasury as income voucher; IV joint (receipt) by Treasury sealed Hou returned customs financial sector; v joint (reported check) Treasury collection Hou, tariff dedicated contributions book returned customs, customs generation tax dedicated contributions book sent local tax organ

    Last Alliance (stub) by affix your earliest convenience. 20th the taxpayer shall be customs issues within 15th date of tax payment to the designated bank to pay taxes. Overdue taxes by customs from the date of expiry of the period of contributions until the date of paid taxes, plus delay tax of five out of 10,000 late fee by the day. Taxpayers shall be customs issues within 15th days late fee payment to the designated bank to pay late fees.

Late payment the same format as the duty payment. Payment expiration on Saturday, Sunday rest days or holidays, should be extended to the rest day or the first work day after the holiday.

    State temporarily adjust the rest day and weekday, Customs shall be computed in accordance with the revised payment period.

21st late payment of tariffs, import value-added taxes levied by the customs, and so on, should be in RMB is counted, calculated by rounding method to.

    Late fee threshold for 50 Yuan. 22nd Bank tax receipt date as the date on which the taxpayer paid the duty.

Taxpayers to the banks after paying taxes, should be stamped with the seal of the Bank had received tax business tax payment to fill in customs inspection and customs for verification procedures.

    Found to have banks in accordance with the provisions of the customs taxes in full and transfer the State Treasury in a timely manner, should be informed of the situation the State Treasury. Article 23rd payer of lost duty payment before taxes, you can fill in customs duty payment retroactive application in writing. Customs shall, upon receiving the taxpayer within 2 working days from the date of application for verification and to be reissued.

Replacement of customs duty payment should be entirely consistent with the original duty payment.

    Taxpayer tax loss of duty payment, duty payment within 1 year from the date of issuance of customs a written application confirmed it has paid the duty, after examination and verification, the Customs should be confirmed, but not retroactive duty payment.

24th the taxpayer owing to force majeure or changes in tax policy of the State not to pay taxes, should be declared in the import and export of goods prior to customs or its authorized subordination customs and defer the payment of tax by written application and accompanying material, should also provide tax planning.

    When the import and export of goods, the taxpayer required to pass the cargo customs, shall provide to the customs duty guarantee. 25th customs or its authorized subordination Customs shall, upon receiving the application for taxpayer to defer the payment of tax within 30th of an audit if it is the case, and whether or not to agree to defer the payment of tax decisions and to defer the payment of tax deadlines.

Because of special circumstances did not take a decision in the 30th, you can extend the 10th.

Defer the payment of tax deadline, from the date of release of the goods shall not exceed 6 months.

    Defer the payment of tax approved by the taxpayer in tax payment within the time limit, not to levy fines who fails to pay tax, defer the payment of tax to pay from the date of the expiration date of the tax charged by the day-delay tax five out of 10,000 late fee.

Article 26th regional customs or its authorized subordination customs approval of the audit does not defer the payment of tax shall, within 3 working days from the date of the decision notice taxpayers and duty payment of issuance. Taxpayer shall be the customs duty payment from the date of issuance in the 15th from the banks to pay taxes.

    Overdue payment of tax, the Customs shall from the date of expiry of the period of contributions until the date of paid taxes, plus delay tax of five out of 10,000 late fee by the day.

Overload of the 27th article import and export cargo in bulk, in accordance with the following provisions:

(A) the excess amount in the contract, invoice, indicating the number of 3% or less, or more or less, the Customs according to the audited unit price of the goods, in accordance with the contract, invoice, indicating the amount levied taxes.

    (B) excess quantities exceed the contract, invoice, indicating the number of 3%, the Customs according to the audited unit price of the goods, taxes based on actual import and export volume.

28th the taxpayer, the guarantor from the date of expiry of the period of contributions exceeding 3 months not to still pay taxes or fines, the Customs may, in accordance with the provisions of the customs law article 60th coercive measures. Taxpayer pay tax within the time limit under obvious to transfer, conceal signs of dutiable goods and other property, the Department may order the taxpayer to provide the customs duty guarantee.

Taxpayers cannot provide tax guarantees, Customs may, in accordance with the provisions of the customs law article 61st of the tax revenue to preserve the measure. 

    Coercive measures and tax preservation measures specific measures shall be prescribed separately.

    Chapter III special levy duties of import and export goods

    Section I goods compensated at no cost

29th article import goods compensated at no cost, no import duties and import value-added taxes levied by the customs export goods compensated at no cost, no export duties.

    Compensated at no cost of goods referred to in the preceding paragraph refers to the import and export of goods after customs clearance, have been damaged, causes shortage, poor quality or specifications, the import and export cargo shipper, carrier or insurance company free compensation or replacement the same as original goods or goods of conformity with the contract stipulations.

    30th original import and export contracts provisions, a taxpayer should claim period and no more than 3 years from the original date of the import and export of goods, the customs declaration for import and export procedures for goods compensated at no cost.

31st taxpayers to declare imported goods compensated at no cost, shall submit the following documents:

(A) the imported goods customs declaration;

(B) the export of the imported goods transported or imported goods referred to the customs treatment of goods abandoned proved;

(C) the imported goods tax payment book or the introduction of a tax exemption certificate;

(D) the claims of the buyer and seller sign the agreement.

Because of shortage of imported goods and imported goods compensated at no cost, and do not need to submit the preceding paragraph (b) of the documents listed.

    The Customs deems necessary, taxpayers should also be submitted to the qualified inspection certificate of imported goods in damage, shortage, poor quality or certificate of inspection specifications or other relevant documents.

Article 32nd taxpayers declared on the export goods compensated at no cost, shall submit the following documents:

(A) the original export goods declaration form;

(B) the original export import declarations of goods return entry;

(C) exported goods tax payment book or the introduction of a tax exemption certificate;

(D) the claims of the buyer and seller sign the agreement.

Exports compensated at no cost because of the exported goods deficient goods do not need to submit the preceding paragraph (b) of the documents listed.

    The Customs deems necessary, taxpayers should also be submitted to the qualified inspection agencies issued by the original export goods are damaged, shortage, poor quality or certificate of inspection specifications or other relevant documents.

33rd taxpayer people compensated at no cost of import and export goods, transported or shipped back into the original goods are not identical or not in full conformity with the contract, and shall explain to the customs. Department audit considered justified, and the tariff lines have not changed, should be in accordance with the import and export goods duty-paid price of the relevant provisions and the applicable taxation rates, rates of import and export goods, audit to determine the customs value, calculate the taxes payable. Taxes payable higher than the taxes imposed on imported and exported goods, tax shall pay the difference.

Taxes payable less than the original import and export taxes, and the import and export cargo shipper, carrier or insurance company as well as compensation payments, Customs shall refund the compensation payment for part of the tax not payment of compensation, tax the difference will not be refunded.

    Free compensation or replacement of the taxpayer filing import and export of goods, their tariff lines not consistent with the original goods of tariff lines, compensated at no cost of goods does not apply the relevant provisions of the customs tax shall be levied in accordance with the relevant provisions of the import and export of goods.

    Article 34th taxpayers to declare import and export goods compensated at no cost, replacement of imported goods are not transported and don't give up by officers, or replacement of the exported goods are not transported into, the Customs shall accept the declared date of import and export of goods compensated at no cost for taxes, levied in exchange rates and related provisions on the import and export cargo tax revaluation.

35th is replacing imported goods transported without imposing export tariffs. 

    Is returned by replacing the original exported goods imported without import duties and import value-added taxes levied by the customs.

    Section II leased imported goods

Article 36th taxpayer imports lease of goods, except as otherwise provided, shall be to the local customs declaration for import and tax formalities. Taxpayer import declaration for leased goods, lease contracts and other relevant documents shall be submitted to the customs.

    The Customs deems it necessary, the taxpayer should provide duty guarantee.

37th leased imported goods from the entry date until the date of rental end completes the customs formalities, shall be subject to customs supervision.

Lump-sum payments of rent, the taxpayer shall declare the lease tax formalities upon import of the goods, to pay taxes. Pays the rent by phases, the taxpayer shall declare the lease upon import of the goods, in accordance with the first phase of tax formalities shall pay the rent and pay applicable taxes; in the later stages when he pays his rent, taxpayer Declaration to the Customs and tax formalities should be no later than the 15th day of each payment of rent.
Taxpayer is not within the time stipulated in the tax declaration, customs in accordance with the taxpayer pay rent at a time after the 15th day of the goods applicable tax rates and levy rate imposed taxes, and, since the provisions of this paragraph apply payment expiry date until the date of taxpayer tax plus taxes five out of 10,000 late fee payable by the day.

    38th article customs must keep track of leased imported goods management, urge taxpayers regular report and pay tax to the Customs to ensure that taxes in full and on time in storage. 39th taxpayer shall, from the date of expiry of the lease lease imported goods within 30th application completes regulatory formalities to the customs, the leased goods transported out.

Need to purchase or renew a tenancy of imported goods, taxpayers to declare relevant formalities shall be leased imported goods is not later than the 30th day after the expiration of the lease.

Custom lease to purchase imported goods in accordance with the approved customs value of imported goods regulations and customs declaration formalities as required for the purchase of the goods on the date of levy applicable exchange rates, tax rates, and examination to determine the duty-paid price, the levy should be paid in taxes.

    Renewed leasing of imported goods, the taxpayer shall submit to the Customs the lease, and in accordance with the present article 36th and 37th of the relevant provisions of the Declaration tax payment formalities.

40th article tax obligations people not in this approach 39th article first paragraph provides of term within to customs declared handle left purchased rental imports goods of related procedures of, customs except according to validation imports goods-paid price of about provides and rent period expires Hou 30th day the goods applies of meter levy exchange rate, and tax, audit determine its-paid price, and meter levy should paid of tax outside, also should since rental term expires Hou 30th up to tax obligations people declared tax of day check by day added received should paid tax five out of 10,000 of late fees.

    Tax obligations people not in this approach 39th article first paragraph provides of term within to customs declared handle continued rent rental imports goods of related procedures of, customs except according to this approach 37th article of provides levy continued rent rental imports goods should paid of tax outside, also should since rental term expires Hou 30th up to tax obligations people declared tax of day check by day added received should paid tax five out of 10,000 of late fees. 

    41st leased imported goods under lease termination, lease expiry date of the lease termination date.

    Section III goods temporarily imported or exported

    42nd goods temporarily enter or exit the approval by the customs, in accordance with the relevant provisions of the customs administration.

43rd of the Customs Ordinance 42nd article list of goods temporarily imported or exported, within the time limit prescribed in the customs, not to pay taxes. Goods temporarily imported or exported during the provision of the preceding paragraph after the expiration of the term no longer transported out or transported, the taxpayer shall, upon the expiry of the prescribed customs declaration for import and export formalities.

    In accordance with the relevant provisions of the customs tax.

Article 44th of the Customs Ordinance 42nd article other goods temporarily imported or exported outside the range listed, in accordance with the customs of import and export goods duty-paid price of the relevant rules and customs to receive the levy applicable on the date the Declaration of such goods imported or exported exchange rates, tax rates, tax audit to determine the customs value, monthly, within the time stipulated or goods transported out or be transported to levy taxes. Levied taxes for a period of 60 months. Less than a month, but more than 15 days, according to levy a month; not more than 15 days, exempt from the levy.

Levied taxes period calculated from the date of release of the goods.

Monthly tax is calculated as:

Monthly total tariff tax = tariff x (1/60)

Monthly import tax total tax = import value-added taxes levied by x (1/60)

    Temporarily imported or exported goods referred to in the first paragraph of this article after the expiry of the prescribed period are no longer transported out or transported, the taxpayer shall, upon the expiry of the prescribed customs declaration for import and export formalities and pay the remaining tax.

    45th article temporarily inbound and outbound goods not in provides term within complex shipped exit or complex shipped entry, and tax obligations people not in provides term expires Qian to customs declared handle import and export and the tax procedures of, customs except according to provides levy should paid of tax outside, also should since provides term expires of day up to tax obligations people declared tax of day check by day added received should paid tax five out of 10,000 of late fees. 

    46th in 43rd to 45th herein called "deadline" shall include approval of the Customs the goods temporarily imported or exported extended transported out or be transported into the term.

    Fourth section means of repairing goods and outbound goods for processing 47th the taxpayer at the time of entry to fix import declaration for goods clearance, maintenance contracts shall submit to the Customs the goods (the original export contract or warranty), and given to the customs import duty guarantee or implemented by the customs in accordance with the bonded goods management.

Import repaired goods shall be shipped according to the schedule stipulated in the Customs exit. Entry repair goods need imports raw materials, and parts of, tax obligations people in handle raw materials, and parts imports declared procedures Shi, should to customs submitted entry repair goods of maintenance contract (or contains warranty terms of original export contract), and entry repair goods of imports customs single (and entry repair goods while declared imports of except), and to customs provides imports tax guarantees or by Customs according to bonded goods implementation management.

    Imports of raw materials, parts and components used only imported goods for maintenance repairs, repair the remaining raw materials, parts and components should be re-transported out along with the imported goods for maintenance. 48th taxpayer at the time of entry to repair goods and the remaining imported raw materials and parts are shipped out of the country when the export declaration process, shall submit to the Customs the goods and imported raw materials, spare parts and maintenance of the original import declarations contract (the original export contract or warranty) and other documents.

Customs in the same lift repair goods and raw materials, parts and components imported when the taxpayer provides duty guarantee formalities; bonded goods by the customs in accordance with the implementation of the management, management of bonded goods in accordance with the relevant regulations.

    For just cause cannot entry repairs within the time stipulated in the customs of goods shipped out of the country, the taxpayer shall, before the expiry of the prescribed period to explain the situation to the customs, for the extension of transported out.

    49th term imported goods for maintenance are not allowed at the Customs (including the extension, the same below) are shipped out of the country, customs under the General import and export tax management to manage the goods and the time of entry tax taxpayer provided security to taxes. 50th the taxpayer for any exit when repaired goods export declaration process shall be submitted to the Customs maintenance contract for the goods (or imported contract containing provisions of warranty).

    Exit the repair of the goods shall be transported within the period specified in the customs.

51st the taxpayer for any exit when repairing import declarations of goods transported, shall submit to the Customs the original export declaration of the cargo and maintenance contract (the original import contract or warranty), repair invoices and other documents.

According to audited duty-paid price of the imported goods for the customs regulations and customs accepted the Declaration of such goods be transported levy applicable on the date exchange rates, tax rates, audit to determine the customs value, levying import duties and taxes.

    For just cause cannot exit the repair within the time stipulated in the customs of goods transported, the taxpayer shall, before the expiry of the prescribed period to explain the situation to the customs, for the extension of transported.

    52nd transported into the exit goods exceeding customs allows repair period, customs and taxes on goods imported under the General provisions on the administration of import taxes. 53rd taxpayer at the time of going through the departure formalities processing goods for export, shall submit to the Customs the goods consignment processing contract; exit goods for processing the goods belong to the levy of export tariffs, the taxpayer shall provide to the customs export duty guarantee.

    Outbound processing of the goods shall be transported within the period specified in the customs.

54th the taxpayer for any exit when processing import declarations of goods transported, shall submit the initial export of the goods to the Customs Declaration and consignment processing contract, processing invoices and other documents.

According to audited duty-paid price of the imported goods for the customs regulations and customs accepted the Declaration of such goods be transported levy applicable on the date exchange rates, tax rates, audit to determine the customs value, levying import duties, also dissolved the cargo when the taxpayer provides duty guarantee procedures.

    For legitimate reasons you cannot exit within the time limit prescribed in the Customs processing of goods transported, the taxpayer shall, before the expiry of the prescribed period to explain the situation to the customs, for the extension of transported.

    55th exit processing the goods being transported within the period allowed by the customs, customs under the General import and export tax management to manage the goods when the taxpayer provides duty guarantee into taxes; exit when processing the goods transported, customs in accordance with the general tax provisions on the administration of import taxes on imported goods. 

    56th article of the way between 47th and 55th in article called "customs regulations the term" and "customs allows the term" by the Customs according to the inward and outward repair cargo, outbound processing related to the contract and the actual situation of the goods to be determined.

    Fifth section of returned goods 57th due to quality or specification problems, export goods from export released within 1 year from the date of original return of goods transported, the taxpayer at the time of import declaration procedures, shall be submitted in accordance with the provisions of the documents and supporting documents.

    After confirmation by the customs, export of goods to be transported into original no import duties and import value-added taxes levied by the customs. Article 58th due to quality or specification problems importing goods from import released within 1 year from the date of original return shipped out of the country, when taxpayers in the export declaration formalities, shall be submitted in accordance with the provisions of the documents and supporting documents. 

    After confirmation by the customs, transported out of imported goods are not subject to export tariffs.

    The fourth chapter import and export tax refund and makeup 59th customs duties, shall immediately inform the taxpayer refund procedures.

    The taxpayer shall, within 3 months from the date of receipt of the Customs handle the related duty refunding formalities.

60th taxpayer found to pay more taxes, within 1 year from the date of payment of tax, the Customs may apply for a refund of overpaid taxes and adding interest on bank deposits.

Taxpayer to customs when you apply for a refund of the taxes and interest, shall submit the following materials:

(A) the application for the rebate (formats are detailed in annex 3);
(B) the original duty payment and can prove that the material should be tax rebate.

    61st duty paid import goods due to quality or specification problems the status quo returned goods shipped out of the country, the taxpayer within 1 year from the date of payment of tax, Customs may apply for a tax refund.

When the tax refund to the Customs ' duty, shall submit the following materials:

(A) the application for the rebate;

(B) the original import declaration, duty payment, invoices;

(C) goods transported out of the export Customs Declaration;

    (D) the consignor of an agreement on the return.

62nd has made the export tariffs on exports of goods, due to quality or specification problems intact return of goods transported, and have been paid due to tax the domestic part of the export refund, the taxpayer within 1 year from the date of payment of tax, Customs may apply for a tax refund.

When the tax refund to the Customs ' duty, shall submit the following materials:

(A) the application for the rebate;

(B) the export declaration, duty payment, invoices;

(C) import declarations of goods transported;

    (D) the consignor on the return of both parties agreement and proof of the tax authorities reimposed the domestic-related taxes.

63rd has to pay export duties goods export declaration cancel undelivered, taxpayers pay taxes within 1 year from the date, may apply to the customs tax.

When the tax refund to the Customs ' duty, shall submit the following materials:

(A) the application for the rebate;

    (B) the export declaration and duty payment.

64th release of bulk import and export taxes imposed on cargo shorts and, if the consignor of the goods, carrier or insurance company has been more or less part of the refund or payment of compensation, the taxpayer within 1 year from the date of payment of tax, Customs may apply for a refund of the import or export of more or less part of the corresponding tax.

When the tax refund to the Customs ' duty, shall submit the following materials:

(A) the application for the rebate;

(B) the import or export declaration, duty payment, invoices;

(C) a qualified certificate of inspection issued by the commodity inspection authorities;

    (D) documents to have a refund or compensation.

65th article import and export cargo for damaged, poor quality, specification stated reasons, or except as provided in this article 64th cargo short, the import and export cargo shipper, carrier or insurance company to pay damages payment, the taxpayer within 1 year from the date of payment of tax, you can apply for a refund of compensation payments to the Customs portion of the taxes.

When the tax refund to the Customs ' duty, shall submit the following materials:

(A) the application for the rebate;

(B) the import or export declaration, duty payment, invoices;

    (C) has paid for proof of payment. 66th article customs upon receipt of the taxpayer's refund should be audited.

Tax obligations people submitted of application material complete and meet provides form of, customs should be accepted, and to customs received application material of day as accepted of day; tax obligations people submitted of application material not full or not meet provides form of, customs should in received application material of day up 5 a days within once told tax obligations people need correction of all content, and to customs received all correction application material of day for customs accepted rebate application of day.

Taxpayer in accordance with this article 61st, 62nd or 65th section application for refund, the Customs deems necessary, may require the taxpayer to provide qualified inspection certificate of imported or exported goods of poor quality, specifications or damaged, short of the inspection certificate or other supporting documents. The Customs shall from the date of receipt of the application within the 30th confirmed and inform the taxpayer for tax refund formalities or not to refund decision.

    Taxpayer shall receive the Customs to grant tax rebates within 3 months from the date of notification of the relevant rebate procedures.

67th article customs refund procedures, shall refund the money income of issuance (format as described in annex 4), and in accordance with the following provisions: (A) according to article 60th these measures shall also refund of duties arising out of part of the interest, should refund interest according to the customs issues the payment amount refunded the day stipulated by the rules of the savings deposit interest rate.

Refund interest period shall be computed from the taxpayer to pay tax to the customs issues the income from the date until the date of refund.

(B) the import value-added tax has been deducted, the value added tax is not refundable, except as otherwise provided.

(C) it had levied late fees will not be refunded.

    Refunds, interest from the Treasury, but in return, in accordance with the laws, administrative rules and regulations on the management of the Treasury regulations and implementation of specific measures for the implementation of the provisions of relevant regulations.

    After the 68th release of import and export goods, customs officers found paying less tax, shall, within 1 year from the date of payment of tax, to tax the taxpayer supplement customs found duty shall, within 1 year from the date of release of the goods, to tax the taxpayer supplement. 69th caused by taxpayers against the rules of paying less tax, customs duty payment within 3 years from the date of taxation; tax leakage caused by the taxpayer against the rules, the Department shall, within 3 years from the date of release of the goods shall collect.

Apart from taxation according to law, but should also pay taxes or from the date of release of the goods on a daily basis up to the date of the Customs and Excise Department found irregularities charged low taxes five out of 10,000 late fee or leakage.

Taxpayer breach caused the Customs supervising and managing cargo low taxes or leakage, Customs shall the taxpayer shall pay the tax within 3 years from the date of tax, and from the date of tax payable on a daily basis up to the date of the Customs and Excise Department found irregularities charged low taxes five out of 10,000 late fee or leakage.

    Referred to in the preceding paragraph "tax day" refers to the taxpayer date of contravention occurred; cannot determine the date of occurrence of the Act, should be based on the Customs found that the date of the Act for tax day. 70th article customs levy or collect the taxes should be made and the book of customs tax notification (format as described in annex 5).

Taxpayers shall receive customs duties from the date of notification in the 15th to go to pay customs taxes procedures.

    Taxpayer is not within the time limit specified in the preceding paragraph regarding the formalities, customs duty payment of issuance the date of expiry of the prescribed period. 

    71st article according to this approach 37th, and 40, and 45, and 69 article of about provides, for tax obligations people violation provides needed in levy tax of while added received late fees of, if tax obligations people not in provides of 15 days contributions term within paid tax, customs in accordance with this approach 20th article of provides separately added received since contributions term expires of day up to paid clear tax of day check delay tax paragraph of late fees.

    The fifth chapter import and export tax reduction and exemption 72nd taxpayer import and export tax reduction or exemption of the goods, it should be in front of the import and export of goods, in accordance with the provisions of the related documents to the customs tax and approval procedures.

Exemption of import and export goods without tax examination and approval procedures of the following:

(A) customs duties and import VAT or excise tax of less than 50 Yuan a consignment;

(B) the advertising articles and samples of no commercial value;

(C) prior to customs release suffering damage or loss of goods;

(D) means of transport load required fuel, materials and food supplies on the way;

    (E) the other without approval procedures of the tax reduction or exemption of tax money the cargo. For this article 72nd 73rd part (c) of listed goods, the taxpayer should return or from the date of customs clearance of goods in 15th in writing to the Department to explain the situation, providing related proof materials. Customs considers it necessary, may require the taxpayer to provide qualified inspection of cargo damage certificate issued by the Agency.

    Customs based on the actual extent of damage shall be reduced or exempted taxes. 74th except as otherwise provided, the taxpayer shall apply to the competent customs approval for tax relief procedures.

    Be audited in accordance with the relevant provisions of the customs, and the issuance of the certificate of tax levy.

75th specific areas, specific business or have specific uses of certain imported goods, shall be subject to customs supervision.

Specific length of imported goods regulations as follows:

(A) ships, aircraft: 8;

(B) motor vehicles: 6 years;

(C) other goods: 5 years.

    Regulatory period calculated from the date of release of goods imported.

76th in the specific regulation of imported goods period, the taxpayer shall be tax deductible once a year from the date of release of the goods to the competent customs tax deductible status of the goods; except with the approval of the Customs transfers to other items that enjoy the same preferential tax treatment for foreign, taxpayers pay after taxes and deregulation procedures, transfer or other disposition. At the expiration of duration of specific imported goods, lifted customs control. Taxpayers needed proof of deregulation, regulation within 1 year from the date of expiry of the period, holding relevant certificates apply to customs for deregulation to prove. 

    The Customs shall from the date of receipt of the application for taxpayer verification within the 20th and termination proof of issuance.

    The sixth chapter of import and export goods duty guarantee

77th under any of the following circumstances, the taxpayer required to pass the cargo customs, tax should be determined according to the customs taxes in full and provide security to the Customs:

(A) the customs classification has not yet been determined, customs value, country of origin and other elements of taxation;

(B) approval for exemption of customs formalities;

(C) apply for an extension to pay taxes;

(Iv) temporarily imported or exported;

(E) repair of entry and exit process, except as bonded goods management;

(Vi) have been damaged, poor quality or specifications, the taxpayer Declaration for import or export goods compensated at no cost, imported goods are transported or has not been abandoned by officers, or the original export of imported goods have not yet been returned;

    (VII) other required duty guarantee in accordance with the relevant provisions.

78th except as otherwise provided, duty guarantee period normally not more than 6 months, special circumstances authorized by subordinate customs chiefs or its authorized person approval may be extended, where appropriate,.
Tax security deposits, should be banks or non-banking financial guarantee, except as otherwise provided.

Bank or non-bank financial institutions tax guarantee, the guarantee shall be joint and several liability.

    Tax clearly stipulated guarantee period to ensure during the guarantee period shall not be less than the Customs approval.

79th article customs authorization within the guarantee period, taxpayers fulfill their tax obligations, the Customs shall taxpayer fulfill their tax obligations within 5 working days from the date of lifting of duty guarantee procedures. 

    In customs approved of guarantees term within, tax obligations people not perform tax obligations, on charged tax margin of, customs should since guarantees term expires of day up 5 a days within completed margin to tax of related procedures; on bank or non-bank financial institutions provides tax insurance letter of, customs should since guarantees term expires of day up 6 months within or in tax insurance letter provides of guarantee during within requirements guarantor perform corresponding of tax obligations.

    The seventh chapter by-laws 80th article tax obligations people, and guarantor on Customs determine tax obligations people, and determine-paid price, and commodity classified, and determine origin, and applies tax or meter levy exchange rate, and reduction or exemption tax, and collection, and rebate, and levy late fees, and determine meter levy way and determine tax locations has objections of, should according to Customs made of related administrative decided law paid tax, and can in accordance with People's Republic of China administrative reconsideration method and People's Republic of China Customs implementation straddling administrative reconsideration method approach Higher customs apply for reconsideration.

    Not satisfied with the reconsideration decision, may initiate litigation to the people's Court according to law. 81st in violation of this regulation, constitutes a violation of customs regulations, smuggling, in accordance with the Customs Act, the People's Republic of China implementation of customs administrative punishment Ordinance and other provisions of the relevant laws and administrative regulations.

    Constitute a crime, criminal responsibility shall be investigated according to law. 82nd out of the bonded area and bonded goods, export processing zones, bonded warehouses and similar places the goods under the customs supervision of the tax administration, in accordance with the provisions of these measures.

    This solution has been provided for in accordance with the relevant laws and administrative rules and regulations of the customs regulations.

    83rd through electronic data exchange tax and administrative measures for the payment of tax, separately.

    84th article explaining these measures by the Customs General Administration. 85th these measures shall come into force on March 1, 2005.

On September 30, 1986 by the People's Republic of China General Administration of Customs issued customs taxation regulations repealed simultaneously. Attachment: (slightly)