People's Republic Of China Customs Import And Export Goods Duty-Paid Price Approach

Original Language Title: 中华人民共和国海关审定进出口货物完税价格办法

Subscribe to a Global-Regulation Premium Membership Today!

Key Benefits:

Subscribe Now for only USD$20 per month, or Get a Day Pass for only USD$4.99.
(March 28, 2006 Customs 148th announced as of May 1, 2006) Chapter I General provisions article in order to properly determine dutiable value of imported and exported goods, according to the People's Republic of China Customs law and the People's Republic of China on import and export duties Ordinance stipulates that these measures are formulated.     Article customs determine dutiable value of imported and exported goods, should be guided by principles of objectivity, fairness, unity.     Article customs determine dutiable value of imported and exported goods, these measures should be applied.     To permit the import of imported passenger luggage, personal postal articles, and other articles for personal use duty-paid price and for smuggling approved for the import and export of goods, the taxable value of the goods, these procedures do not apply.     Fourth article Customs shall, in accordance with relevant regulations of the State, keep 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 imports section I of the dutiable value of imported goods customs value fifth method to determine dutiable value of imported goods by the customs based on the transaction value of the goods determined, and should include the cargo People's Republic of China entered locations in handling prior to transport and their associated costs and insurance premiums.     Sixth article imports goods of sold price not meet chapter second section provides of, or sold price cannot determine of, customs by understand about situation, and and tax obligations people for price consultations Hou, followed by to following method review determine the goods of-paid price: (a) same goods sold price valuation method; (ii) similar goods sold price valuation method; (three) upside down price valuation method; (four) calculation price valuation method; (five) reasonable method.     Taxpayer provided the Department with the relevant information, can apply to reverse the preceding paragraph (c) and (d) the applicable order.     Transaction value method of valuation section II seventh transaction value of imported goods, refers to the seller People's Republic of China territory when selling the goods to the buyer for the import of the goods to the seller paid, accounts payable, and adjusted in accordance with section III of this chapter of the total price, including the price paid price paid directly and indirectly. Eighth article imports goods of sold price should meet following conditions: (a) on buyer disposal or using imports goods not limit, but legal, and administrative regulations provides implementation of limit, and on goods sales geographical of limit and on goods price no substantive effect of limit except; (ii) imports goods of price shall not by makes the goods sold price cannot determine of conditions or factors of effect; (three) seller shall not directly or indirect get for buyer sales, and disposal or using imports goods and produced of any returns,     Or earnings but in accordance with the first paragraph of article 11th (d) adjust the provisions of (iv) no special relationship between the buyer and seller, or have a special relationship but in accordance with the provisions of the present article 17th did not have an impact on prices.     Nineth article has following case one of of, should considered on buyer disposal or using imports goods for has limit: (a) imports goods only for show or free gift of; (ii) imports goods only sales to specified third party of; (three) imports goods processing for finished Hou only sales to seller or specified third party of; (four) other by customs review, finds buyer on imports goods of disposal or using by limit of.     Tenth article has following case one of of, should considered imports goods of price by has makes the goods sold price cannot determine of conditions or factors of effect: (a) imports goods of price is to buyer to seller purchase must number of other goods for conditions and determine of; (ii) imports goods of price is to buyer to seller sales other goods for conditions and determine of; (three) other by customs review, finds goods of price by makes the goods sold price cannot determine of conditions or factors effect of.     Third section sold price of adjustment project 11th article to sold price for based review determine imports goods of-paid price Shi, not including in the goods real pay, and meet price in the of following costs or value should meter into-paid price: (a) by buyer burden of following costs: 1. except purchased goods Commission yiwai of Commission and brokers fee; 2. and the goods considered one of container costs; 3. packaging material costs and packaging labor costs. (Ii) and imports goods of production and to People's Republic of China territory sales about of, by buyer to free or to below cost of way provides, and can by appropriate proportion sharing of following goods or service of value: 1. imports goods contains of material, and parts, and parts and similar goods; 2. in production imports goods process in the using of tool, and mold and similar goods; 3. in production imports goods process in the consumption of material; 4. in outside for of for production imports goods by needed of design, and technology development, and     Technology and mapping and other related services.     (C) the buyer to the seller or interested party directly or indirectly paying royalties, but meet one of the following situations except: 1. royalties has nothing to do with the goods; 2. royalty payments did not constitute the goods to People's Republic of China territory sales conditions.     (D) seller, directly or indirectly, from the buyer of the imported goods after sale, disposal or use of the gains obtained. The taxpayer referred to in this article shall provide to the customs costs or value of quantitative data.     The taxpayer cannot provide customs price after consultation with taxpayers, in accordance with the method set out in article sixth Review of the determination of customs value.     12th article in according to this approach 11th article first paragraph subsection (ii) items determine should meter into imports goods-paid price of goods value Shi, should according to following method calculation about costs: (a) by buyer from with no special relationship of third party purchase of, should meter into of value for purchased into price; (ii) by buyer itself production or from has special relationship of third party get of, should meter into of value for production cost; (three) by buyer rental get of, should meter into of value for buyer bear of rental cost;     (D) used during the production of the imported goods, tools, dies and the value of similar goods shall include costs such as engineering, technology development, technology and graphics.     Prior to being provided to the seller if the goods are already in use by the buyer, shall be included in the value on the basis of the generally accepted accounting principles for depreciation of its value.     13th article meet following conditions one of of Chartered right using fee, should considered and imports goods about: (a) Chartered right using fee is for paid patent or proprietary technology right, and imports goods belongs to following case one of of: 1. contains patent or proprietary technology of; 2. with patent method or proprietary technology production of; 3. for implementation patent or proprietary technology and specifically design or manufacturing of.     (B) royalties are used to pay for trademark rights, and the imported goods are characterized by any of the following circumstances: 1. trade marks, 2. trademark is attached directly to the sales after importation; 3. imports already contains a trademark, trademark is attached can be sold after a minimally processed.     (C) royalties are used to pay for copyright, and the imported goods are characterized by any of the following circumstances: 1. contain software, text, music, photographs, images or other similar content of imported goods, including tapes, disks, optical disks or other similar form of media; 2. contains other copyrighted content of imported goods.     (Iv) royalties are used to pay for distribution rights, sales rights or other similar rights, and the imported goods are characterized by any of the following circumstances: 1. can be sold directly after import; 2. by minimally processed can be sold.     14th the buyer does not pay royalties does not buy imported goods or that the buyer does not pay royalties the goods fail to transactions concluded on conditions to be agreed in the contract, shall be regarded as royalties payments constitute import goods to People's Republic of China territory sales conditions.     15th article imports goods of price in the separate column ming of following tax, and costs, regardless of into the goods of-paid price: (a) plant, and mechanical or equipment, goods imports Hou occurred of construction, and installation, and Assembly, and maintenance or technology assistance costs, but warranty costs except; (ii) imports goods arrived People's Republic of China territory entered locations up unloading Hou occurred of transport and related costs, and premium; (three) imports tariff, and imports link customs generation tax and the other domestic tax;     (D) for copying costs paid for the imported goods in the territory, (v) domestic and foreign technical training and overseas visits.     While meet following conditions of interest costs regardless of into-paid price: (a) interest costs is buyer for purchase imports goods and financing by produced of; (ii) has written of financing agreement of; (three) interest costs separate column ming of; (four) tax obligations people can proved about interest rate not above in financing at local this class trading usually should has of interest rate level, and no financing arrangements of same or similar imports goods of price and imports goods of real pay, and meet price very close of.    Fourth section special relationship 16th article has following case one of of, should think buyers and sellers exists special relationship: (a) buyers and sellers for same family members of; (ii) sale both mutual for commercial Shang of senior staff or Director of; (three) party directly or indirect to by another party control of; (four) buyers and sellers are directly or indirect to by third party control of; (five) buyers and sellers common directly or indirect to control third party of; (F) one directly or indirectly owns, controls or holds each other over 5% (5%) public offering of the voting stocks or shares; (g) the party is the other party's employees, officers or directors, and (VIII) the buyer and seller are members of the same partnership.     Buyers and sellers in operation linked to each other, one is exclusive of the other agents, the exclusive distribution or exclusive transferee, if the provisions of the preceding paragraph, shall also be regarded as a special relationship exists.     17th article buyers and sellers Zhijian exists special relationship, but tax obligations people can proved its sold price and while or about while occurred of following any a paragraph price similar of, should considered special relationship not on imports goods of sold price produced effect: (a) to territory no special relationship of buyer sold of same or similar imports goods of sold price; (ii) according to this approach 22nd article of provides by determine of same or similar imports goods of-paid price;     (C) determined in accordance with the provisions of article 24th of this approach in the same or similar to the dutiable value of imported goods.     Customs uses when comparing prices, should take into account different commercial level and quantity of imports, as well as buyers and sellers have no special relationship resulting from the differences.     Fifth section apart from the transaction value method of valuation valuation method other than 18th transaction value of similar goods method of valuation, refers to the Customs and import goods at or about the same time to the People's Republic of China based on the transaction value of identical goods sold in, determine dutiable value of imported goods methods of valuation.     19th transaction value of similar goods method of valuation, refers to the Customs and import goods at or about the same time to the People's Republic of China based on the transaction value of similar goods that are sold in, determine dutiable value of imported goods methods of valuation. 20th in the same or the transaction value of similar goods method of valuation review when determining the customs value of imported goods, should be used with the goods having the same commercial level and imports are basically the same transaction value of identical or similar goods.     When using the above prices shall be based on objective and quantitative data, with identical or similar goods to the goods transport between distance and different modes of transport costs and other expenses adjusted for differences. Referred to in the preceding paragraph in the absence of identical or similar goods price situation, can use different commercial levels or different number of identical or similar imported goods prices.     When using the above prices shall be based on objective and quantitative data, on the commercial level, imports, transport distances and different modes of transport in terms of price, costs and other costs arising from differences to make adjustments.     Article 21st according to identical or similar goods transaction value method of valuation review when determining the customs value of imported goods, you should first use the same manufacturer of the transaction value of the identical or similar goods.     No transaction value of identical or similar goods from the same manufacturer price, you can use the same producer or other manufacturers in the area of identical or similar goods and prices.     If there is more than one transaction value of identical or similar goods, should be based on the lowest price reviews determine dutiable value of imported goods. 22nd deductive value method of valuation, refers to the Customs for the import of goods, identical or similar imported goods are sold in the territory based on price, after deducting the related expenses incurred, determine customs value of imported goods methods of valuation.     The sales price should while meet following conditions: (a) is in the goods imports of while or about while, will the goods, and same or similar imports goods in territory sales of price; (ii) is according to goods imports Shi of State sales of price; (three) is in territory first sales link sales of price; (four) is to territory no special relationship party sales of price; (five) according to the price sales of goods total sales total maximum.     23rd article according to upside down price valuation method review determine imports goods-paid price of, following the should deduction: (a) with grade or same class goods in territory first sales link sales Shi, usually of profit and general costs (including directly costs and indirect costs) and usually paid of Commission; (ii) goods arrived territory entered locations up unloading Hou of transport and related costs, and premium; (three) imports tariff, and imports link customs generation tax and the other domestic tax.     If the goods or identical or similar goods are not sold in accordance with the State of the import, payer requirements, subject to the other conditions provided for in this article 22nd case, after further processing, the use of the price review of the determination of customs value of the goods, but should also deduct processing and value added.     Level of value-added processing referred to in the preceding paragraph shall be based on and objective quantitative data related to the cost information, the industry-recognized standards, calculation methods and other trade practices in calculation.     Projects shall be determined in accordance with this section as a deduction, you should use the principles consistent with recognized accounting principles and methods.     24th article calculation price valuation method, is refers to customs to following the of sum for based, review determine imports goods-paid price of valuation method: (a) production the goods by using of material pieces cost and processing costs; (ii) to territory sales with grade or same class goods usually of profit and general costs (including directly costs and indirect costs); (three) the goods arrived territory entered locations up unloading Qian of transport and the related costs, and premium.     In accordance with the provisions of the preceding paragraph examined when determining the customs value of imported goods, customs in advance consent of the foreign producers and to inform the relevant national or regional government, can verify outside the enterprise to provide the relevant information.     In accordance with the provisions of the first paragraph of this article to establish the value or cost, should use the producer or accepted principles consistent with the accounting principles and methods.     25th rational method, refers to the customs transaction value under valuation methods, transaction value of identical goods valuation methods, transaction value of similar goods valuation method, the deductive value method of valuation and price calculation method when determining the customs value and customs according to the principles set out in article II of this approach and objective quantitative data based on the information reviewed to determine the customs value of imported goods methods of valuation.     26th article customs in used reasonable method determine imports goods of-paid price Shi, shall not using following price: (a) territory production of goods in territory of sales price; (ii) can for select of price in the high of price; (three) goods in export to market of sales price; (four) to this approach 24th article provides zhiwai of value or costs calculation of same or similar goods of price; (five) export to third country or area of goods of sales price; (six) minimum limit or arbitrary, and fictional of price. Third chapter special imports goods of-paid price 27th article processing trade imports material pieces or its manufactures should tax of, customs according to following provides review determine-paid price: (a) imports Shi should tax of into material processing imports material pieces, to the material pieces declared imports Shi of sold price for based review determine-paid price; (ii) into material processing imports material pieces or its manufactures (including defective) domestic Shi, customs to material pieces original imports sold price for based review determine-paid price.     Material pieces original imports sold price cannot determine of, customs to accept domestic declared of while or about while imports of and material pieces same or similar of goods of imports sold price for based review determine-paid price; (three) processing imports material pieces or its manufactures (including defective) domestic Shi, customs to accept domestic declared of while or about while imports of and material pieces same or similar of goods of imports sold price for based review determine-paid price;     (D) processing enterprises in domestic processing of scrap or by-product to customs for inspection to determine domestic prices as duty-paid price.     Dutiable value of domestic goods for processing trade still cannot be determined in accordance with the provisions of the preceding paragraph, in accordance with a reasonable method determined by the customs.     Article 28th of processing enterprises in export processing zones the domestic manufactures (including defective products), declared by Customs to accept domestic imported at or about the same time in the same or the transaction value of similar goods that are imported on the basis of the review determination of customs value.     Processing enterprises in export processing zones in the process of selling the scrap or by-product to customs for inspection to determine domestic prices as duty-paid price.     Domestic sale products processing enterprises in export processing zones (including defective products), scrap or by-product of the customs value cannot be determined in accordance with paragraph two of this article, in accordance with a reasonable method determined by the customs.     29th processing enterprises in the bonded area of domestic sales of imported materials or products (including defective products), declared by Customs to accept domestic imported at or about the same time in the same or the transaction value of similar goods that are imported on the basis of the review determination of customs value. Processing enterprises in the bonded area of domestic processing of imported materials in manufactured products, procurement of materials and parts from the territory, contained in manufactured goods from outside the customs transaction value of purchased materials imported on the basis of review determination of customs value.     Materials original import price cannot be determined, customs to accept domestic reporting of imported at or about the same time with the same or the transaction value of similar goods that are imported on the basis of the review determination of customs value.     Processing enterprises in the bonded area of domestic processing of the finished product, if the procurement of materials and parts from the territory, customs to accept domestic sales reported at the same time or at approximately the same time the import manufactured goods purchased from abroad contained material identical or similar based on the transaction value of imported goods determined customs value.    Processing enterprises in the bonded area of domestic processing scrap or by-product to customs for inspection to determine domestic prices as duty-paid price. Processing enterprises in the bonded area domestic manufactured goods (including defective products), scrap or by-product of the customs value in accordance with the first four paragraphs of this article are still uncertain, determined by the customs in accordance with a reasonable method to review.     30th from the bonded zones, export processing zones, bonded logistics park, bonded logistics center areas, places to enter the territory need taxation of goods, customs officers should refer to the relevant provisions of chapter II of this approach, from the above areas or places into the territory based on the sale price of the review determination of customs value, except for processing imported materials and manufactured goods.     If the sale price referred to in the preceding paragraph is not included in the above areas or places of storage, transportation and other related costs, should be counted according to objective and quantitative data.     31st shipped overseas repair of machinery and equipment, means of transport or other goods, and exit to the Customs for a specified and transported within the period specified by the customs, should be outside the repair costs and material costs as a basis to review a determination of customs value.     Repair goods transported over the Customs exit deadline, examined by the customs in accordance with the provisions of chapter II of this approach to determine customs value.     32nd of goods destined for overseas processing, has been reported to customs when you exit out and transported within the time stipulated in the customs, should be based on the overseas processing fees and materials fees, as well as the transport of goods transported and the related expenses and insurance premiums on the basis of review of a determination of customs value.     Exit goods transported over the Customs processing prescribed by the customs in accordance with the provisions of chapter II of this approach to review a determination of customs value. Article 33rd temporarily imported goods approved by the customs, tax shall be paid by the customs in accordance with the provisions of chapter II of this approach to review a determination of customs value.     Approved the purchase of goods temporarily imported by the customs, customs review of the purchase price as a customs value. 34th article rental way imports of goods, according to following method review determine-paid price: (a) to rent way foreign paid of rental goods, in rental during to customs review determine of rent as-paid price, interest should be meter into; (ii) left purchased of rental goods to customs review determine of left purchased price as-paid price; (three) tax obligations people application one-time paid tax of, can select application according to this approach sixth article column ming of method determine-paid price,     Or follow customs determine dutiable value total amount of rent as.     35th article tax cuts or duty-free imports of goods should collection Shi, should to customs review determine of the goods original imports Shi of price, deduction depreciation part value as-paid price, its calculation formula following: above calculation formula in the "collection Shi actual has imports of time" by months calculation, insufficient 1 months but over 15th of, according to 1 months calculation; not over 15th of, not calculation.     36th articles barter trade, consignment, donation, gift, there is no transaction value of imported goods, customs and price after consultation with taxpayers, in accordance with the method set out in article sixth Review of the determination of customs value.     37th article imports contains has exclusively for data processing equipment with software of media, has following case one of of, should to media itself of value or cost for based review determine-paid price: (a) media itself of value or cost and by contains software of value breakdown; (ii) media itself of value or cost and by contains software of value is not breakdown, but tax obligations people can provides media itself of value or cost of proved file, or can provides by contains software value of proved file.     Containing fine art, photography, sound, images, video, games, electronic publication media prescribed in the preceding paragraph shall not apply. The fourth chapter in the customs value of imported goods for transportation and related expenses and insurance premiums article 38th of calculating freight on imported goods, should be based on the actual costs paid.     If freight of imported goods cannot be determined, the Customs shall, in accordance with the actual shipping costs or that the published freight rate over the same period, imports of goods transport industry (amount) to calculate the freight charges.     Carriers as the imported goods using its own power of entry, customs determine dutiable value, not otherwise included in shipping. The 39th article import cargo insurance shall be calculated according to the fees actually paid.     Premium if imported goods cannot be determined or is not actually happening, Customs shall, in accordance with the "cost and freight" both 3 per thousand of the total calculation of insurance premiums, the formula is as follows: the 40th goods imported through the mail, should postage as the freight and related costs and insurance premiums.     41st to deal outside the border price conditions of railway or road transport for imported goods, outside of Customs shall, in accordance with 1% of the border price calculation transport and their associated costs and insurance premiums.     Fifth chapter customs value of exported goods 42nd customs value of exported goods is based on the transaction value of the goods by the customs review, and should include the goods to People's Republic of China territory output location before loading of freight and related costs and insurance premiums.     Article 43rd prices of exported goods, refers to the export sales, export of the goods the seller shall provide the buyer directly and indirectly the total price charged.     44th the following taxes and fees are not included in the customs value of exported goods: (a) export duties, (ii) goods set out separately in the price of the goods shipped to the People's Republic of China output locations in loading freight and related costs, insurance premiums and (iii) set out separately in the price of the goods by the seller's Commission. 45th article export goods of sold price cannot determine of, customs by understand about situation, and and tax obligations people for price consultations Hou, followed by to following price review determine the goods of-paid price: (a) while or about while to same national or area export of same goods of sold price; (ii) while or about while to same national or area export of similar goods of sold price; (three) according to territory production same or similar goods of cost, and     Profit and general expenses (including direct and indirect costs), freight and related charges incurred, premium calculated price; (iv) in accordance with a reasonable method to assess prices.     The sixth chapter customs value determine when taxpayers to declare 46th article, shall, in accordance with the relevant provisions of the measures, to Customs invoices, contracts, bills of lading, packing lists and other documents.     In accordance with customs requirements, the taxpayer relating to the sale of goods shall provide proof of payment and prove that the declared value real, accurate and other commercial documents, written information and electronic data.     Sale of goods set out in section III of chapter II of this approach occurred in price adjustments, the taxpayer shall to the customs declaration.     Price adjustments referred to in the preceding paragraph if you need to calculate, the taxpayer should be assessed based on objective quantitative standards, and assessed according to the customs. 47th article customs for review declared price of authenticity, and accuracy, can exercise following terms for price verification: (a) check out, and copy and import and export goods about of contract, and invoice, and books, and knot pay meeting voucher, and documents, and business correspondence, and recording video products and other reflect buyers and sellers relationship and the trading activities of commercial single card, and written information and electronic data; (ii) to import and export goods of tax obligations people and the with has funds between or has other business between of citizens, and Corporate or other organization survey and import and export goods price about of problem; (three) on import and export goods for identification or extraction samples for test or laboratory; (four) into tax obligations people of production business places, and goods store places, check and import and export activities about of goods and production business situation; (five) by directly under the Customs shut long or its authorized of membership customs shut long approved, by People's Republic of China Customs account query notice (see annex 1) and the about customs staff of work documents,     Can query the taxpayer in banks or other financial institutions accounts opened by financial transactions and communicate to the banking regulatory agency of the situation (vi) relating to the import and export of goods to the tax department understand pay domestic taxes.     Customs in the exercise of the duties set forth in the preceding paragraph, taxpayers and concerned citizens, legal persons or other organizations shall faithfully reflect the situation, providing written information and electronic data, and may not refuse or delay and conceal. 48th article customs on declared price of authenticity, and accuracy has questions Shi, or think buyers and sellers Zhijian of special relationship effect sold price Shi, should business sent People's Republic of China Customs price questioned notice (following referred to price questioned notice, see annex 2), will questioned of reason written told tax obligations people or its agent, tax obligations people or its agent should since received price questioned notice of day up 5 a days within, to written form provides related information or other evidence,     Its declared value is true, accurate or the special relationship between the parties is not affected prices.     Taxpayers or their agents do have legitimate reasons cannot be provided within the prescribed time, information in the preceding paragraph, provisions can apply in writing to the Customs for extension before the expiration.     Except in exceptional circumstances, an extension of no more than 10 working days. 49th article customs business sent price questioned notice Hou, has following case one of of, customs and tax obligations people for price consultations Hou, according to this approach sixth article or 45th article column ming of method review determine import and export goods of-paid price: (a) tax obligations people or its agent in customs provides term within, failed to provides further description of; (ii) tax obligations people or its agent provides about information, and evidence Hou, customs by audit its by provides of information, and evidence,     Still have reason to doubt the authenticity, accuracy of the declared value, (iii) the taxpayer or his or her agent to provide relevant information and evidence, the Department assesses the information, evidence, there is still reason to believe that the special relationship between the seller and price. 50th After a review concluded that no transaction value of imported goods the customs, no price questioned the price after consultation with taxpayers, in accordance with the method set out in article sixth Review of the determination of customs value.     Customs export goods after a review concluded that no price, no price questioned the price after consultation with taxpayers, in accordance with the method set out in article 45th review a determination of customs value. The 51st article customs notifies the taxpayer in accordance with this approach when discussing price, the taxpayer shall receive the People's Republic of China Customs valuation notice of consultation (see annex 3) within 5 working days of price negotiations with customs.     Taxpayer is not within the prescribed time limit to consult with customs, as its right to abandon price negotiations, customs can be used directly in this article sixth or 45th provides that the methods of determine dutiable value of imported and exported goods.     Customs in accordance with this regulation during price negotiations with taxpayer, shall be made of the People's Republic of China Customs pricing consultation record (see annex 4).     52nd article on meet following case one of of, by tax obligations people written application, customs can not for price questioned and price consultations, according to this approach sixth article or 45th article column ming of method review determine import and export goods of-paid price: (a) same contract items Xia batch import and export of goods, customs on which a goods has implementation valuation of; (ii) import and export goods of-paid price in Yuan 100,000 yuan following or tariff and the imports link customs generation tax total in Yuan 20,000 yuan following of;     (C) import and export goods are dangerous goods, live products, perishable goods, vulnerable old products, waste products, and other.     53rd import goods belonging to the article 27th, 28th, 29th, Customs may no price questioned the price after consultation with taxpayers, in accordance with the method set out in article sixth Review of the determination of customs value.     Import goods belonging to the article 27th, 28th, 29th, by the taxpayer a written application, the Customs may not consult price, in accordance with the method set out in article sixth determine dutiable value of imported goods.     The 54th article customs determine dutiable value of imported and exported goods during the taxpayer can provide guarantees to customs in accordance with the law after first goods. 55th after customs determine dutiable value of imported and exported goods, the taxpayer can submit a written application and requirements on how the Customs determine dutiable value of imported and exported goods written instructions.     Customs shall, according to requirements issued by the People's Republic of China Customs valuation notice (see annex 5).     Seventh chapter supplementary articles article 56th this way is the meaning of the following terms: "domestic" refers to People's Republic of China Customs territory.     "Customs value" means the Customs taking into account the taxable value used in tariff. "Buyer" means through the fulfilment of payment obligations, purchase goods, and assume risk, enjoy the income of natural persons, legal persons or other organizations.     Buyer, imports are links to People's Republic of China territory to buy imported goods by the buyer. "Seller" means the sale of goods by natural persons, legal persons or other organizations.     Sellers of imported goods is a pointer to the People's Republic of China domestic sales of imported goods, the seller.     "People's Republic of China territory" refers to the goods actually into People's Republic of China territory, title and risk passes to the buyer by the seller of the goods, buyer to pay the seller the price behavior.     "Price actually paid, accounts payable" means the buyer for the purchase of imported goods total price paid, directly or indirectly, as a condition of seller to sell imported goods, fulfilment by the buyer to the seller or the seller's obligation to third parties has been paid or will be paid the full amount.     "Indirectly" means the buyer with the seller's request, will be paid all or part of the payment to a third party, or to offset the other financial transactions between the seller and payment.     "Purchasing Commission" refers to the buyer for the purchase of imported goods to their own purchasing agent service fees paid.     "Brokerage fees" refers to the buyer for the purchase of imported goods to pay the brokers on behalf of buyers and sellers of labour costs.     "Identical goods" means imported goods produced in the same country or region, in terms of physical characteristics, quality and reputation, all the goods that are the same, but there are small differences in surface allows.     "Similar goods" means imported goods produced in the same country or region, although not in all respects the same, but with similar characteristics and similar materials, the same functionality, and interchangeable in commercial cargo. "Around the same time" refers to the date on which the Customs accept goods declaration within 45 days before and after.     Under the deductive value method review when determining the customs value of imported goods, if imported goods, identical or similar goods are not accepted at the customs within 45 days before and after the Declaration of imported goods sold in, can be sold in time to accept before and after the date on which the goods declaration within 90 days. "Generally accepted accounting principles" means the accounting work in the relevant country or region generally follow the principle of norm and business approach.     Including the value of goods related to the accrual principle, the matching principle, the historical cost principle, drawn between revenue and capital expenditures and so on.     "Concession toll" means imported goods by the buyer to obtain intellectual property rights holders and rights and effective person authorized on patents, trademarks, know-how, copyrights and distribution rights or marketing rights paid for the licensing or transfer costs.     "Training fee" means the seller or third parties associated with the seller on the buyer sent technicians and technical guidance relating to the imported goods, imported goods, the buyer pays for teacher training, and teaching, accommodation, food, transportation, medical insurance and other costs.     "Software" means the provisions of the regulations on protection of computer software used for data-processing equipment and document.     "Know-how" refers to drawings, models, technical data and specifications form has not been transparent in the process, formula, product design, quality control, testing and marketing management's knowledge, experience, and know-how, and so on.     "Minor processing" refers to simple dilution, mixing, classification, assembling, packaging or other similar processing.     "The same grade or same type of goods", produced by a particular industry or industry sector a group or range of goods of the goods, including identical goods or similar goods.     "Media" means the People's Republic of China import and export tariffs of goods under tariff lines 85.24.     "Price check" means the Customs determine dutiable value of imported and exported goods, 47th and powers prescribed in these measures according to the law, through the review of documents, verifying the data, checks physical and related books and other methods, transaction value on import and export goods declaration of authenticity, accuracy and whether there is a special relationship between the seller and price review.     "Price negotiation" refers to customs at the time of use other than the transaction value method of valuation, on the basis of commercial confidentiality, share with the taxpayer acquired the data used to determine the customs value of the Act. 57th taxpayer disagrees with the decision on customs valuation shall be made in accordance with the customs of the relevant administrative decision to pay taxes according to law, and higher level customs review.     Not satisfied with the reconsideration decision, may initiate administrative proceedings to the people's Court according to law.     58th article violates these rules, constitute an act of smuggling or violation of customs regulations by the customs in accordance with the People's Republic of China Customs law and the People's Republic of China Customs administrative penalty be dealt with implementation of the relevant provisions of the Ordinance constitutes a crime, criminal responsibility shall be investigated according to law.     59th interpret this approach by the General Administration of customs. 60th these measures shall come into force on May 1, 2006.       December 31, 2001 released by the General Administration of customs, the 95th of the People's Republic of China Customs import and export goods in customs value approach and May 30, 2003, the General Administration of Customs released the 102th People's Republic of China Customs on the royalty valuation of imported goods be repealed simultaneously.  附件1:       附件2:       附件3:       附件4:       附件5: ___________________________________________________________________________

Related Laws