(October 29, 2003 at the 26th Executive meeting of the State Council on November 23, 2003 People's Republic of China promulgated as of January 1, 2004, promulgated by Decree No. 392) Chapter I General provisions article in order to implement the open door policy, promoting the development of foreign economic relations and trade and the national economy, according to the People's Republic of China Customs law (hereinafter referred to as the Customs Act) regulations these regulations are formulated.
    Article People's Republic of China allowing the import and export of goods, customs, except otherwise prescribed by laws and administrative regulations, customs import and export tariffs in accordance with the provisions of this Ordinance.
    Third State Council enacted the People's Republic of China on import and export tariffs (hereinafter the tariff), the People's Republic of China form of customs import tariff rate (hereinafter referred to as the customs import tariff rate table), the provisions of tariff items, the tariff and tax rates, as a part of this Ordinance.
    Fourth article State established tariff tariff Committee, is responsible for tariff and entry items imports tax tax table of items, and tariff, column and tax of adjustment and explained, reported State approved Hou implementation; decided implemented provisional tax of goods, and tax and term; decided tariff quota tax; decided levy anti-dumping tax, and anti-subsidies tax, and guarantees measures tariff, and revenge sex tariff and decided implementation other tariff measures; decided special situation Xia tax of applies, and perform State provides of other duties.
    The fifth article import cargo consignee, exports the cargo shippers, all imported goods, is the obligation to pay customs duties.
    Sixth article customs and its staff shall, in accordance with statutory terms of reference and procedures its tariffs collection and management responsibilities, to protect national interests and protect taxpayer interests, and subject to supervision according to law.
    Article seventh taxpayer is entitled to claim on their trade secrets be kept confidential by the customs, the Customs shall keep secret for the taxpayer.
    Eighth article customs to report information or assistance units and individuals of violations of this Ordinance, shall be rewarded in accordance with regulations, and is responsible for confidentiality. Chapter II import and export tariff rates set the Nineth, tariff settings and apply MFN rates, contract rates, preferential tax rates, the average tax rate, tax rate tax rate of tariff quotas. Of imported goods within a certain time limit can be subject to temporary tariff rate. Export tariffs set export taxes.
    To export goods within a specified period of provisional tax rates can be implemented.
Tenth originating in members of the common application of the MFN clause of the World Trade Organization import goods originating in People's Republic of China signed bilateral trade agreements containing provisions of grant each other most favored nation States or imports of the areas and native People's Republic of China territory of import goods, apply the MFN rates.
Native to People's Republic of China signed a regional trade agreement containing provisions of tariff preferences countries or regions import, rate is applicable.
Originated with People's Republic of China trade agreement terms containing special tariff preferences between countries or regions import, preferential tax rate applicable.
    Originating in the first paragraph of this article, the second and third countries or regions other than those listed in paragraph imported goods and imported goods of unknown origin, the general tax rate applicable. 11th provisional rate of applied MFN rates, imports, temporary tariff rate shall apply; rate is applicable, the preferential tax rate of provisional duty of imports, from low applied rates; the general tax rate applicable import, temporary tariff rate shall not apply.
    Exports of goods export taxes applied to temporary tariff rate, and temporary tariff rate shall apply.
    12th imported goods subject to tariff rate quota administration according to state regulations, within tariff quotas, tariff quotas applicable taxes; outside the tariff quota, its duty in accordance with this Regulation shall be applicable the tenth, 11th provisions of that article.
    The 13th article in accordance with the relevant laws, administrative regulations on imported goods to take anti-dumping, countervailing and safeguard measures, its tax rate applicable in accordance with the People's Republic of China anti-dumping regulations and the People's Republic of China anti-subsidy regulations and the People's Republic of China safeguard relevant provisions of the Ordinance.
14th violation of any country or region with People's Republic of China sign or joint participation in trade agreements and related agreements, the People's Republic of China in the area of trade bans, restrictions, tariffs or other measures that affect normal trade, originating in the countries or areas for imported goods could be subject to retaliatory tariffs apply retaliatory tariffs.
    To impose retaliatory tariffs of goods, the applicable country, tax rates, deadlines and collection measures decided by the customs tariff Commission of the State Council and published. 15th 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.
    Transit cargo rate applicable dates, by the Customs General Administration separately.
    16th article has following case one of, needed paid tax of, should applies customs accept declared handle tax procedures of day implementation of tax: (a) bonded goods by approved ceased to shipped exit of; (ii) tax goods by approved transfer or moved for he with of; (three) temporarily associate entry goods by approved ceased to shipped exit, and temporarily associate exit goods by approved ceased to shipped entry of; (four) rental imports goods, staging paid tax of.
17th makeup and refund the duties of import and export of goods, shall, in accordance with the Ordinance the 15th or 16th of the rules determining the applicable tax rate.
    By the taxpayer to tax violations need to pursue, should apply the implementation rate of the day; date cannot be determined, the applicable customs and Excise Department found that the implementation rate of the day.
Chapter III article import and export cargo duty-paid price of the 18th the duty-paid price of the imported goods by the customs in accordance with the conditions set out in article prices and the cargo People's Republic of China entered locations in handling prior to transportation, related expenses and insurance premiums on the basis of review.
The transaction value of the 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 in accordance with this Ordinance, 19th, 20th article of the new total price, including the price paid price paid directly and indirectly. Imports goods of sold price should meet following conditions: (a) on buyer disposal or using the goods not limit, but legal, and administrative regulations provides implementation of limit, and on goods turned sale geographical of limit and on goods price no substantive effect of limit except; (ii) the goods of sold price no for tying or other factors of effect and cannot determine; (three) seller shall not from buyer directly or indirect get for the goods imports Hou turned sale, and disposal or using and produced of any returns,
    Or with proceeds in accordance with this Ordinance, 19th, 20th for adjustments and (iv) no special relationship between the buyers and sellers, or may be a special relationship but did not have an impact on prices. 19th article imports goods of following costs should meter into-paid price: (a) by buyer burden of purchased goods Commission yiwai of Commission and brokers fee; (ii) by buyer burden of in review determine-paid price Shi and the goods considered one of container of costs; (three) by buyer burden of packaging material costs and packaging labor costs; (four) and the 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 material pieces, and tool, and mold
    Price, consumable materials and similar goods, as well as the cost of offshore development, design, and other related services, (v) as the cargo to People's Republic of China territory of conditions of sale, the buyer must pay the royalties relating to the goods, and (vi) directly or indirectly obtained from the buyer to the seller of the goods after importation resale, disposal or use of income.
    20th article imports Shi in goods of price in the column ming of following tax, and costs, regardless of into the goods of-paid price: (a) plant, and mechanical, and equipment, goods imports Hou for construction, and installation, and Assembly, and maintenance and technology service of costs; (ii) imports goods arrived territory entered locations up unloading Hou of transport and related costs, and premium; (three) imports tariff and the domestic tax.
    21st article imports goods of sold price not meet this Ordinance 18th article third paragraph provides conditions 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 price estimated set the goods of-paid price: (a) and the goods while or about while to People's Republic of China territory sales of same goods of sold price; (ii) and the goods while or about while to People's Republic of China territory sales of similar goods of sold price; (Three) and the goods imports of while or about while, will the imports goods, and same or similar imports goods in first level sales link sales to no special relationship buyer maximum sales total of units price, but should deduction this Ordinance 22nd article provides of project; (four) according to following the sum calculation of price: production the goods by using of material pieces cost and processing costs, to People's Republic of China territory sales with grade or same class goods usually of profit and general costs, Enter locations in the cargo before unloading freight and related costs, insurance premiums, (v) reasonable set prices.
    Taxpayer provided the Department with the relevant information, can apply to reverse the preceding paragraph (c) and (d) the applicable order.
    22nd article according to this Ordinance 21st article first paragraph subsection (three) items provides estimated set-paid price, should deduction of project is refers to: (a) with grade or same class goods in People's Republic of China territory first level sales link sales Shi usually of profit and general costs and usually paid of Commission; (ii) imports goods arrived territory entered locations up unloading Hou of transport and related costs, and premium; (three) imports tariff and the domestic tax.
23rd leased imported goods to customs for inspection to determine rent as a customs value of the goods.
    Taxpayers were asked to pay a one-off tax, the taxpayer can choose in accordance with the provisions of this section 21st assessed value, or follow customs determine dutiable value total amount of rent as.
    24th article of goods destined for overseas processing, has been reported to customs when you exit out and transported within the period specified by the customs, should be based on the overseas processing fees and materials fees, and transported freight and related costs and insurance review a determination of customs value.
    25th shipped overseas repair of machinery and equipment, transportation vehicles and other goods, has been reported to customs when you exit out and transported within the period prescribed in the Customs should be based outside repair fee and material fee review a determination of customs value.
Article 26th customs value of exported goods to the goods by the customs transaction value and the goods to the People's Republic of China territory of output loading prior to transport and related expenses and insurance premiums on the basis of review.
Prices of exported goods, refers to the export of goods for the export of the goods by the seller shall provide the buyer directly and indirectly the total price charged.
    Export duties are not included in the customs value.
    27th 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 estimated set the goods of-paid price: (a) and the goods while or about while to same national or area export of same goods of sold price; (ii) and the goods while or about while to same national or area export of similar goods of sold price;
    (C) in accordance with the sum of the following prices: identical or similar goods produced within the material costs, processing fees, usually for profit and general expenses, occurred in the transport and related costs and insurance; (d) a reasonable set prices.
    28th article in accordance with the provisions of this Ordinance included in or excluded from the duty-paid price of the costs, expenses, taxes, should be based on objective and quantifiable data. The fourth chapter 29th import goods for the levy of duties of import and export goods declaration of taxpayers should the means of transport after the date of entry in the 14th, exporting goods outside authorized taxpayer in addition to the customs, after arrival of the goods at customs control zones, loading 24 hours earlier, to the entry and exit of cargo customs declaration.
Import and export of goods in transit, in accordance with the regulations of the General Administration of customs. Before the arrival of imported goods, the taxpayer can be approved by the customs declaration.
    Specific measures shall be prescribed separately by the General Administration of customs.
    30th the taxpayer shall, according to law to declare, in accordance with customs regulations on the determination of customs value, commodity classification, definition of origin as well as anti-dumping, countervailing or safeguard measures, such as required materials when necessary, the Customs may require the taxpayer to supplement.
    31st taxpayers shall, in accordance with the provisions of the tariff list of provisions and general rules, class notes, chapter notes, subheading notes and other classified notes, on the Declaration of import and export cargo commodity classification and classified to the appropriate tariff lines; the Customs shall examine and determine the classification of the goods.
    The 32nd article Customs may require the taxpayer to provide the information needed to determine the classification of goods, if necessary, Customs may organize testing and inspection, and to identify the Customs testing and inspection results as a basis for classification. The 33rd article customs to review the authenticity and accuracy of the declared value, you can check out, copy, and import and export of goods related to the contract, invoice, account books, statements and payment vouchers, bills, business correspondence, recordings and other information that reflects the relationship between buyers and sellers and trading activities.
    Customs on tax obligations people declared of price has suspected and by involved tariff amounts larger of, by directly under the Customs shut long or its authorized of membership customs shut long approved, by Customs unified format of assist query account notice and the about staff of work documents, can query tax obligations people in Bank or other financial institutions open state of units account of funds between situation, and to banking supervision management institutions informed about situation.
34th article customs people have doubts about the price of tax obligations, suspect should be advised in writing of the reasons for the taxpayer, requesting a written clarification within the prescribed time limit, to provide relevant information.
    Taxpayer is not made within the period specified in description, of not providing relevant information, or still have reason to doubt the truthfulness and accuracy of the declared value, Customs may not accept taxpayer filing price and in accordance with the provisions of chapter III of this regulation assessing duty-paid price.
    35th after customs determine dutiable value of imported and exported goods, the taxpayer can request in written form their views on how the written description to determine dutiable value of imported and exported goods, the Customs shall provide written instructions to the taxpayer.
36th article import and export cargo tariffs, ad valorem levy, levied or collected by other methods prescribed by the State. Formula for calculating ad valorem levied as follows: tax payable = from the levying of tariff rates of customs value x is calculated as: tax payable = quantity x Unit tax 37th taxpayer shall be the customs duty payment from the date of issuance in the 15th from the banks to pay taxes.
Taxpayer fails to pay tax, from the date of delay tax, plus delay tax of five out of 10,000 per day late fee.
Customs to taxpayers in tax arrears shall be published.
    Customs duties, late fees, shall make and issue vouchers for payment, payment voucher form prescribed by the General Administration of customs.
38th customs tariffs, fees and so on, should be in RMB is counted. Transaction value of imported and exported goods as well as costs related to foreign currency-denominated, announced by the people's Bank of China the benchmark exchange rate for the Renminbi value; denominated in foreign currencies other than the base currency currency, in accordance with the relevant provisions of the State duty-cross-currency prices.
    The date of the exchange rate applicable shall be prescribed by the General Administration of customs.
    39th taxpayers due to force majeure or in cases where the state changes in tax policy and it fails to pay tax, approved by the General Administration of customs, you can defer the payment of tax, but shall not exceed 6 months.
40th article import and export cargo taxpayer significantly within the prescribed payment period to transfer, conceal signs of dutiable goods and other property, the Department may order the taxpayer to provide security; the taxpayer cannot provide a guarantee of customs in accordance with the provisions of the customs law article 61st of the tax revenue to preserve the measure.
    The taxpayer, the guarantor duty payment expiration date of more than 3 months not to still pay taxes, the Customs may, in accordance with the provisions of the customs law article 60th coercive measures.
41st processing trade imports of bonded imported materials in accordance with the national provisions, and the products manufactured or imported materials are not exported within the time provided, in accordance with the provisions of the customs import duties.
    Processing imported materials imported, in accordance with national provisions imposing import tariffs, and the products manufactured or imported within the period specified in the export, refund in accordance with the relevant provisions of the customs import tariffs has been taxes. 42nd article by customs approved temporarily entry or temporarily exit of following goods, in entry or exit Shi tax obligations people to customs paid equivalent to should na tax of margin or provides other guarantees of, can temporarily not paid tariff, and should since entry or exit of day up 6 months within complex shipped exit or complex shipped entry; by tax obligations people application, customs can according to customs of provides extended complex shipped exit or complex shipped entry of term: (a) in exhibition, and fair, and
    Conference and the similar activities in the show or using of goods; (ii) culture, and sports exchange activities in the using of performances, and game supplies; (three) for news reported or filmed movie, and TV using of instrument, and equipment and the supplies; (four) carried out research, and teaching, and medical activities using of instrument, and equipment and the supplies; (five) in this paragraph subsection (a) items to subsection (four) items by column activities in the using of transport and the special vehicles; (six) samples; (seven) for installation, and debugging, and detection equipment Shi using of instrument, and tool;
    (H) the container containing the goods; (IX) other goods for non-commercial purposes.
    Temporarily imported goods listed in the first paragraph is not shipped out of the country within the stipulated period, or temporary export is not transported within the stipulated period, Customs shall levy tariffs. Listed in the first paragraph can be temporarily exempt from duties outside the scope of other temporary imported goods, shall, in accordance with the customs value of goods prices and within time and depreciation the proportion of time calculating import duties.
    Specific measures shall be prescribed by the General Administration of customs.
Article 43rd due to quality or specification problems within 1 year from the date of export of goods from the export of intact transported, no import duties.
    Due to quality or specification problems within 1 year from the date of import goods from imported original shipped out of the country, no export duties. 44th for damage, shortage, poor quality or specification stated reasons, the import and export cargo shipper, carrier or insurance company free compensation or replacement of goods, import and export without duties.
    Free replacement of imported goods are not transported or imported exported goods are not transported, original import and export goods should be in accordance with the provisions of the customs tariff.
45th article following import and export goods, exemption tariff: (a) tariff tax in Yuan 50 Yuan following of a votes goods; (ii) no commercial value of advertising products and samples; (three) foreign Government, and international organization free gift of material; (four) in customs release Qian loss of goods; (five) inbound and outbound transport tool Mount of way required of fuel, and material and diet supplies.
Damaged prior to the customs clearance of goods can be found under the extent of the damage reduction of tariffs.
    Legal provisions of other goods are exempted or reduced tariffs, according to the provisions of the customs are exempted or reduced.
    Article 46th specific areas, specific enterprises or tariff reduction or exemption of import and export goods for specific purposes, as well as the temporary reduction or exemption of customs duties, in accordance with the relevant provisions of the State Council.
    47th article import cargo duty reduction or exemption from import taxes levied by the customs in accordance with the relevant provisions of laws and administrative regulations. 48th taxpayer of goods import and export tax breaks, unless otherwise provided, shall, prior to the import and export of the goods, in accordance with the provisions of the related documents to the customs tax and approval procedures.
    Review of compliance with the customs, be reduced or exempted tariffs.
49th article required by the use of imported goods under the customs supervision, supervision term assignment or diversion needs a tax, the customs valuation depreciation according to the time the goods are imported, and import tariffs.
    Specific length of imported goods regulations shall be prescribed by the General Administration of customs.
    50th article has following case one of of, tax obligations people since paid tax of day up 1 years within, can application returned tariff, and should to written form to customs description reason, provides original contributions voucher and the related information: (a) has levy imports tariff of goods, for quality or specifications reasons, undisturbed return complex shipped exit of; (ii) has levy export tariff of goods, for quality or specifications reasons, undisturbed return complex shipped entry, and has again paid for export and returned of domestic link about tax of;
(C) export duties goods unshipped exports, declared the shut-outs. Customs shall, from the date of receipt of the application found in the 30th and notify the taxpayer the refund procedure.
The taxpayer shall, within 3 months from the date of receipt of the notification handle the related duty refunding formalities.
    In accordance with the provisions of other relevant laws and regulations should be refund of customs duties, the Customs shall, in accordance with the provisions of relevant laws and administrative regulations. Released after the 51st article import and export cargo, customs or misses a low tax, shall pay the duties or within 1 year from the date of release of the goods, to tax the taxpayer supplement.
Caused by taxpayers against the rules but low or missing taxes, customs duty payment or recovery within 3 years from the date of release of goods tax, and taxes or from the date of release of the goods on a daily basis plus low or leaking tax five out of 10,000 late fee.
    Customs found the Customs supervising and managing cargo caused by the taxpayer against the rules collect taxes or leakage, should taxpayers should pay tax within 3 years from the date of tax, and should pay tax on a daily basis from the date of charge low or leaking tax five out of 10,000 late fee.
52nd customs duties, shall immediately inform the taxpayer the refund procedure. The taxpayer found to pay more tax, duty payment within 1 year from the date of may in writing request the Customs refund of overpaid tax and adding interest on bank deposits; the Customs shall from the date of receipt of the application found in the 30th and notify the taxpayer refund formalities.
    The taxpayer shall, within 3 months from the date of receipt of the notification handle the related duty refunding formalities.
    50th, 52nd, 53rd according to the Ordinance the provisions of tax refunds, interest from the Treasury, but in return, in accordance with the provisions of laws and administrative rules related to Treasury management implementation.
The 54th article Declaration Enterprise accepts the taxpayer's request, to go through the Declaration tax payment formalities on behalf of the taxpayer, and customs due to customs broker in violation of regulations and low leakage and tax, customs broker or misses a sign of low tax, surcharge and the taxpayer to bear the tax liability.
The delegate declaration Enterprise accepts the taxpayer, to go through the Declaration tax payment formalities in Customs Broker name, the Declaration enterprise and taxpayer bear joint and several liability of the tax. Except for force majeure, in storage customs supervising and managing cargo period, damage to or loss of the goods under the customs supervision, responsible for the Customs supervising and managing cargo custody obligations shall bear corresponding liability to tax. 55th owe tax to the taxpayer, there are cases of merger, Division, in front of the merger or Division shall report to the customs, and pay taxes according to law.
Taxpayers when merging of unpaid taxes, resulting from the combination of the legal person or other organization to continue to implement outstanding tax obligations; the taxpayer unpaid taxes at the time of the separation, after the Division of legal persons or other organizations of joint and several liability for failure to meet tax obligations. Tax exemption or reduction bonded goods or goods during the merger, Division or reorganization, shall report to the customs.
Should pay tax in accordance with regulations should pay taxes according to law; can continue to enjoy tax reduction or exemption pursuant to the provisions of bonded treatment, should be to the taxpayer of such changes of customs formalities. Taxpayers who owe taxes or tax reductions or exemptions bonded goods or goods during the revocation, dissolution, bankruptcy or terminate business in other contexts, should report to the Customs before the liquidation.
    The Customs shall paid to the tax payer.
    The fifth chapter of the collection of import duties on imported articles 56th imported articles tariff and import value-added taxes levied by the Customs consolidation for import tax, levied by the customs.
57th for personal use within the amount specified in the General Administration of customs to imported articles are exempted from import taxes.
Over customs provisions amounts but it is still within a reasonable amount of personal use of imported articles from customs duty payer prior to release of imported goods in accordance with the provisions to pay import taxes. More than reasonable, personal use quantities of imported goods shall import goods and related formalities.
    The customs tariff Commission of the State Council provisions on taxation of goods imported articles, in accordance with the provisions of chapter II of this regulation to the fourth chapter duties.
    58th taxpayers of imported articles refer things to bring visitors, from entering postal articles entering the recipient and the recipient of the imported goods in other ways. 59th taxpayers of imported articles may deal with the formalities, also may authorize others to deal with the formalities.
    Commissioned shall comply with the provisions of this chapter on the taxpayer.
60th ad valorem levied on import duties.
    Import duty is calculated as: import duty-tax = price x import tax Customs shall, in accordance with article 61st of the customs import tariff rate tables and published by the General Administration of customs People's Republic of China customs classification table and the People's Republic of China Customs value of imported articles form the imported articles are categorized, the determination of customs value, and determining the applicable tax rate.
    62nd imported articles, applicable customs duty payment implementation rate of the day of issuance and customs value.
    63rd article import tax reduction, exemption, makeup, pursue the collection and refund of temporarily imported goods and import taxes in the light of the relevant provisions of the regulation of import tariffs on goods. The sixth chapter supplementary articles article 64th taxpayer, the guarantor of customs to determine the taxpayer, determination of customs value, commodity classification, determination of origin, applicable tax rate or exchange rate, the reduction or exemption of tax, tax, tax, levied late fees, determine how a levy and determine the place of tax objections, should pay taxes, and higher level customs review.
    Not satisfied with the reconsideration decision, may initiate litigation to the people's Court according to law.
    65th import customs on behalf of tax collection management, collection of customs duties shall apply.
    66th article of a violation of the provisions of this Ordinance, in accordance with the Customs Act, the People's Republic of China implementation of customs administrative punishment rules and other provisions of the relevant laws and administrative regulations. 67th article of the regulations come into force on January 1, 2004. On March 18, 1992, the State Council revised publication of the People's Republic of China on import and export duties Ordinance be repealed simultaneously.