(On January 4, 2005 Customs makes 124th, announced since on March 1, 2005 up purposes) first chapter General first article to guarantee national tax policy of implement implementation, strengthening customs tax management, ensure law tax, guarantees national tax, maintenance tax obligations people of lawful rights and interests of, according to People's Republic of China Customs method (following referred to customs method), and People's Republic of China import and export tariff Ordinance (following referred to tariff Ordinance) and the other about legal, and administrative regulations of provides,     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 must according to the relevant regulations of the State obligation 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 duty is imposed by section declarations and audit the 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 be 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 this way except for the exemption of goods listed in the 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. The 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, value and origin, to check the import and export of 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. 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 11th article customs must according to the import and export of goods for the levy of the tax 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.     The 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 article has declared entry and release of bonded goods, and tax goods, and rental goods or has declared inbound and outbound and release of temporarily inbound and outbound goods, has following case one of needed paid tax of, should applies customs accept tax obligations people again fill in customs single declared handle tax and the about procedures of day implementation of tax: (a) bonded goods by approved ceased to shipped exit of; (ii) bonded warehouse goods into domestic market sales of; (three) tax goods by approved transfer or moved for he with of;     (D) will not pay taxes for goods temporarily imported or exported, approved no longer shipped or imported; (e) the leased imported goods and pay taxes in instalments.     15th makeup or tax refund of import and export goods shall be in accordance with this approach the 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 a 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, the General Customs Administration deems necessary, may further require the levy 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 another has provides outside, tariff and imports link customs generation tax according to following calculation formula meter levy: from price meter levy tariff of calculation formula for: should tax amount =-paid price x tariff tax from volume meter levy tariff of calculation formula for: should tax amount = goods number x units tariff tax meter levy imports link VAT of calculation formula for: should tax amount = (-paid price + real levy tariff tax + real levy consumption tax tax) x VAT tax from price meter levy imports link consumption tax of calculation formula for: should tax amount = ( (-Paid price + real levy tariff tax)/(1-consumption tax tax)) x consumption tax tax from volume meter levy imports link consumption tax of calculation formula for: should tax amount = goods number x units consumption tax tax 18th article except another has provides outside, customs should in goods actual entry, and completed customs site received single audit work zhihou timely issued tax contributions book.     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 per day late fee. Taxpayers shall be customs issues within 15th days of the 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. 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 approval within 2 business days from the date of application 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 in front of the import and export of goods for import and export declarations directly under where the customs formalities of customs a written application to defer the payment of tax 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 shall, upon receiving the application for taxpayer to defer the payment of tax within 10th of an audit if it is the case, the case, immediately on application materials should be submitted to the General Administration of customs. Customs Service after receiving the application materials should be whether or not to agree to defer the payment of tax in the 20th decided to defer the payment of tax deadlines, and notify the customs of submitting application materials.     Due to exceptional circumstances cannot make a decision in the 20th, 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.     26th article approved by the Customs audit does not defer the payment of tax, Customs shall, upon receiving the General Administration of Customs has failed to ratify the decision to defer the payment of tax within 3 working days from the date notified the taxpayer 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 per day late fee.     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%, customs must according to the audited unit price of goods, tax 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.     Section I of chapter III special import and export tax levied goods compensated at no cost article 29th 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 article tax obligations people declared imports no cost satisfaction goods, should submitted following single card: (a) original imports goods customs single; (ii) original imports goods back shipped exit of export Customs single or original imports goods referred to the Customs processing of goods gave up processing proved; (three) original imports goods tax contributions book or levy duty-free proved; (four) buyers and sellers signed of claims 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, (ii) the original export import declarations of goods return entry; (c) exported goods tax payment book or the introduction of a tax exemption certificate (iv) claim signed by buyer and seller 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 goods imported leased the 36th taxpayer, unless 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.     The 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 this 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 with the Customs temporary entry or temporary exit of goods, 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.     44th article customs regulations of the 42nd of the ranges listed in the article other than the goods temporarily imported or exported, 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.     By months levy tax of calculation formula for: Monthly tariff tax = tariff total x (1/60) monthly imports link generation tax tax = imports link generation tax total x (1/60) this article first paragraph by said temporarily inbound and outbound goods in provides term expires Hou no longer complex shipped exit or complex shipped entry of, tax obligations people should in provides term expires Qian to customs declared handle import and export and the tax procedures, paid 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 article this way in the 43rd to 45th, the term "specified period" shall include approval of the Customs the goods temporarily imported or exported extended transported out or be transported into the term. Fourth Festival entry and exit goods for maintenance and exit goods for processing taxpayer at the time of entry of the 47th article of repaired goods import declaration procedures, maintenance contracts shall submit to the Customs the goods (the original export contract or warranty), and advise 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 in the 47th to the 55th 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 day 57th returned goods 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 the 59th levy 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, 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 rebate application, (ii) the original import declaration, duty payment, invoices; (c) goods transported out of the export declaration form; (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 duties, the following documents shall be submitted: (a) the rebate application; (b) the export declaration, duty payment, invoices; (c) import declarations of goods transported and (iv) a consignor or parties concerning the return of 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 duties, the following documents shall be submitted: (a) the rebate application; (b) the export declaration and duty payment.     The 64th release of bulk import and export taxes imposed on 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 duties, the following documents shall be submitted: (a) the rebate application, (ii) the import or export declaration, duty payment, invoices; (c) a qualified certificate of inspection issued by the commodity inspection authorities and (iv) documentation 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 approaches the 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 duties, the following documents shall be submitted: (a) the rebate application, (ii) 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. Customs shall, from the date of receipt of the application found in the 30th and notify 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) in accordance with the provisions of this article approaches the 60th shall refund the 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 of 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 plus low or leaking tax five out of 10,000 late fee.     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 or leaking tax five out of 10,000 late fee.     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 from the 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.     Following tax import and export goods without handle tax approval procedures: (a) tariff, and imports link VAT or consumption tax tax in Yuan 50 Yuan following of a votes goods; (ii) no commercial value of advertising products and samples; (three) in customs release Qian suffered damaged or loss of goods; (four) inbound and outbound transport tool Mount of way required of fuel, and material and diet supplies; (five) other without handle tax approval procedures of reduction or exemption tax of goods. 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 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; (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 handle the termination 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.     Sixth chapter import and export goods of tax guarantees 77th article has following case one of, tax obligations people requirements Customs first release goods of, should according to customs preliminary determine of should paid tax to customs provides full tax guarantees: (a) Customs yet determine commodity classified, and-paid price, and origin, tax elements of; (ii) is customs handle tax approval procedures of; (three) application extension paid tax of; (four) temporarily inbound and outbound of; (five) entry repair and exit processing of, by bonded goods implementation management of except;     (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 export of goods not yet return entry; (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 guarantees for deposits, Bank 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. Seventh chapter schedule 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.                                                                                                 Annexes: 1. import and export taxation certificate (format) 2. special customs payment form (format) 3. refund application form (format) 4. income return (special customs) (format) 5. customs tax notification (format) Annex 1: import and export taxation certificate (form)                  编号： ┌──────────────────┬─────────────────┬─────────────────────────┐ │申请单位：                          │征免性质／代码：                           │审批依据：                                        │ ├──────────────────┼─────────────────┴─────────────────────────┤ │发证日期：       年    月    日     │有效期：                    至                                                                              年    月    日止             │ ├──────────────────┼───────────────────────────────────────────┤ │到货口岸：                          │合同号：   │ ├──┬─────────┬─────┼─────┬────┬────┬─────┬────┬────────────────┤ │    │                  │          │          │        │        │          │        │      主管海关审批征免意见      │ │序号│       货名       │   规格 │   税号   │  数量  │  单位  │   金额   │  币制  ├────┬─────┬─────┤ │    │                  │          │          │        │        │          │        │  关税  │  增值税  │   其它   │ ├──┼─────────┼─────┼─────┼────┼────┼── ───┼────┼────┼─────┼─────┤ │ 1  │                  │          │          │        │        │          │        │        │          │          │ ├──┼─────────┼─────┼─────┼────┼────┼─────┼────┼────┼─────┼─────                  ┤ │ 2  │                  │          │          │        │        │          │        │        │          │          │ ├──┼─────────┼─────┼─────┼────┼────┼─────┼────┼────┼─────┼─────┤ │ 3  │         │          │          │        │        │          │        │        │          │          │ ├──┼─────────┼─────┼─────┼────┼────┼─────┼────┼────┼─────┼─────┤ │ 4  │                  │          │          │          │        │          │        │        │          │          │ ├──┼─────────┼─────┼─────┼────┼────┼─────┼────┼────┼─────┼─────┤ │ 5  │                  │          │          │        │        │                                                                                                                      │        │        │          │          │ ├──┼─────────┴─────┴─────┴────┴────┴─────┴────┴────┴─────┴─────┤ │备注│                    │ ├──┴───────┬───────────┬───────────────────────────────────────┤ │审批海关签章：      │核放海关批注：        │注意事项：                                                                    │ │ │ │ 1. This table using a valid. As a contract-cargo ports, should be completed separately.                              ││││ Delivery of goods within a contract, to approve the Customs statement, and by delivery to fill in this form.            ││││ 2. table "levy or exemption/codes" column should be according to the Customs H883/H2000 specifications correctly filled in. │ │                    │                      │    3.“  Approval based on "bar should be approved by competent customs tax breaks approved sector fill out tax file number.                                ││││ 4. should submit this form to customs when the goods are imported, and copy is not valid. │ │ Charge: ¦ in charge: │ 5. within six months from the date of issuance of this table effectively, overdue to the original examination and approval Department applying for extension or chargeback.                                                    In case of policy regulation ││││, and shall be valid subject to the relevant provisions.                                    Date of date of │ │ │ │ 6. approved imports of goods intended for his use, transfer or sell, the original applicant should be approved by the prior approval of the original customs ││││ and tax in accordance with law, otherwise, Customs will be dealt with according to law.       │ └-The-the-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the-the-the-the-the-the ┴-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the ┘ note: import and export goods levy duty-free proved a type triple, which: first joint: competent customs retained; second joint: sent imports to customs by to tax; third joint: application units retained. Annex 2: special customs payment form (format) income system: date of issuance: year month day number No.                                          ┌─┬────┬────────────────┬─┬────┬─────────────────────┐ │收│收入机关│                                │缴│名    称│                                          │ │  │        │                                │款│        │          │ │款├────┼─────┬────┬─────┤单├────┼─────────────────────┤ │  │科    目│          │预算级次│          │位│账    号│                                          │ │单│        │                                          │        │          │∧│        │                                          │ │  ├────┼─────┴────┴─────┤人├────┼─────────────────────┤ │位│收款国库│                                │∨│开户银行│      │ │  │        │                                │  │        │                                          │ ├─┴──┬─┴────────────┬───┴─┴┬──┬┴──────┬─────┬────────┤ │ 税  号 │     货   物   名   称        │   数  量   │单位│完税价格（￥）│税率（％）│ 税款金额（￥） │ ├────┼──────────────┼──────┼──┼───────┼─────┼────────┤ │        │                            │            │    │              │          │                │ │ │                            │            │    │              │          │                │ │        │                            │            │    │              │          │                │ ├────┴────                                    ──────────┴──────┴──┴──────┬┴─────┼────────┤ │金额人民币（大写）                  │ 合计（￥） │                │ ├───────┬──────┬───────┬───────┬─────┴────┬─┴────────┤ │申请单位编号  │            │报关单编号    │              │  填 制 单 位       │  收款国库（银行）  │ ├───────┼──────┼───────┼───  ────┤  ──────      │  ────────  │ │合同（批文）号│            │运输工具（号）│              │                    │                    │ ├───────┼──────┼───────┼───────┤                    │                    │ │缴  款  期                                                          限│            │提／装货单号  │              │                    │                    │ ├───────┴──────┴───────┴───────┤                    │                    │ │备                                                            │                    │                    │ │                                                            │                    │                    │ │ │制单人______________│                    │ │注                                                          │复核人              │                    │ └──────────────────────────────┴──────────┴──────── ┘-From the date of issuance of payment pay tax within the 15th (final Saturday, Sunday or legal holiday will be rescheduled), five out of 10,000 of the total overdue pay plus taxes per day late fee. Note: customs dedicated contributions book a type six joint, which: first joint: (receipt) Bank collection signed chapter Hou make contributions units or paid 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;       VI: (stub) by affix your earliest convenience. Annex 3: transfer tax refund application form (format) number: ________ Customs: clearance issued according to you special Bill of payment of the tax (code: __________), the taxpayers have been required to pay taxes.     In accordance with relevant regulations, application for refund (and the resulting bank interest) to be approved.     1. the amount of duty paid: tariff ____, ____ VAT, consumption taxes ____, ... ...     2. the refund reason: 3. applications for refunds: tariff ____, ____ VAT, consumption taxes ____, ... ...                                  4. applicant name: 5. Bank: 6. bank account: applicant signature: year month day applicant address: postal code: contact person: Phone: Note: the transfer rebate application in duplicate, photocopy the first with the original payments sent Treasury, the second customs remain.       -----------------------------------------Notes: 1. this form is applicable to bank transfer refund conditions.       2. the "apply for a refund of the amount of" tax involved in the original taxes listed on the special Bill of payment duties, VAT, excise tax or other practical items.       3. in accordance with the People's Republic of China on import and export duties Article 52nd of the 2nd paragraph of the Bill, the taxpayer found to pay more tax, duty payment within 1 year from the date of refund of overpaid tax and adding interest on demand deposits in the same period.       4. this application is attached to the duplicate copies of original tax special payment book.                                 5. this application is signed and stamped with the official seal of the applicant.     Cash rebate application (form b) number: ________ Customs: clearance issued according to you special Bill of payment of the tax (code: __________), the taxpayer has to pay tax, refund in accordance with the relevant provisions (and the resulting bank interest) to be approved.     1. the amount of duty paid: tariff ____, ____ VAT, consumption taxes ____, ... ...     2. the refund reason: 3. applications for refunds: tariff ____, ____ VAT, consumption taxes ____, ... ...                                  4. the teller's name: 5. teller units: 6. withdrawals effective identification number: applicant signature: year month day applicant address: postal code: contact person: Phone: Note: the cash rebate application in duplicate, photocopy the first with the original payments sent Treasury, the second customs remain.       -----------------------------------------Notes: 1. this application applies to the taxpayer in cash contributions, hereby request directly with cash.       2. the "apply for a refund of the amount of" tax involved in the original taxes listed on the special Bill of payment duties, VAT, excise tax or other practical items.       3. in accordance with the People's Republic of China on import and export duties Article 52nd of the 2nd paragraph of the Bill, the taxpayer found to pay more tax, duty payment within 1 year from the date of refund of overpaid tax and adding interest on demand deposits in the same period.       4. this application is attached to the duplicate copies of original tax special payment book.       5. this application is signed and stamped with the official seal of the applicant. 附件4：                     收  入  退  还  书（海关专用）（格式）                       填发日期：              年    月    日     合同号：             编号：            字    号          报关单编号： ┌─┬────┬────────────┬─┬───────┬────────────                              ───┐ │收│全    称│                        │退│预  算  级  次│                              │ │款├────┼────────────┤款├───────┼───────────────┤ │单│账    号│                        │国│ 指定退款国库 │  │ │位├────┼────────────┤库├───────┼───────────────┤ │  │开户银行│                        │  │收  入  机  关│                              │ ├─┴────┴────────────┴─┴───────┼───────┬───────┤ │              原  缴  款 书（          年）              │              │              │ ├─┬─┬─┬─┬─────┬─────┬─────────┤   退还金额   │  退款人盖章  │ │月│日│字│号│ 预算科目 │ 金    额 │ 缴纳人（或单位） │              │              │ ├─┼─┼─┼─┼─────┼─────┼───── ────┼───────┼───────┤ │  │  │  │  │          │          │                  │              │              │ ├─┴─┴─┴─┴─────┴─────┴─────────┼─────┬─┴───────┤ │退还金额（大写）人民币                                    │合计 （￥）│                  │ ├─┬─────────────┬─────────────┼─────┴─────────┤ │退│                          │收入机关：                │退款国库：                    │ │还│                          ├──┬───┬──┬───┼──┬────┬──┬      ────┤ │理│                          │负盖│      │经盖│      │负盖│        │经盖│        │ │由│                          │责  │      │手  │      │责  │        │手  │        │ │  │                          │人章│      │人章│                    │人章│        │人章│        │ ├─┼─────────────┼──┼───┴──┴───┼──┼────┴──┴────┤ │审│                          │ 机 │                    │付图│                        │ │核│                          │ 关 │                        │讫  │                        │ │意│                          │ 盖 │                    │日  │                        │ │见│                          │ 章 │                    │期章│ │ └-The ┴-the-the-the-the-the-the-the-the-the-the-the-the-the ┴-the-the ┴-the-the-the-the-the-the-the-the-the-the ┴-the-the ┴-the-the-the-the-the-the-the-the-the-the-the-the ┘ note: income returned book (Customs dedicated) a type six joint, which: first joint: (collection notification) make collection units; second joint: (payment voucher) by refund Treasury as pay voucher; third joint: (collection voucher) by collection units account Bank as income voucher; IV joint: (payment notification) by Treasury with income statistics sent back library customs;       V the: (check the voucher) after the Treasury refunds, return book return customs tariff income, return the book to the local tax authorities levied by the customs income, last: (stub) by affix your earliest convenience.                                       Annex 5: customs tax notification (format) number: (payer):----------audited, your unit on the day of filing into (out of) goods (customs declaration form ────    ────── 编号：        ），因        （原因）        ，少（漏）缴关税    元、增值税       ────      ────────────  ──────────────     元、消费税    元、其他税    元。 According to the People's Republic of China on import and export duties Ordinance------------------------the provisions of article 51, is decided to be makeup on the tax bill.     From the date of receipt of this notification in the 15th relating to pay taxes of formalities to me. Due to less (leak) tax paragraph is for you units violation provides due to, according to-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the People's Republic of China import and export tariff Ordinance 52nd article provides, you units fill paid tax Shi, also should while-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the-the fill paid since paid tax (goods release, and Taxes payable) date of late fees up to the date of the Customs and Excise Department found irregularities. --------------------------------------If your unit is not within the time stipulated above regarding the procedures, I will name the date of expiry of the deadline the duty payment.                                             If your unit fails to customs duty payment from the date of issuance in the 15th to pay taxes, the resulting tax fines paid by your unit together. __________ Department (s) year month day Note: customs duties informed the two copies of the book, serve a copy of the taxpayer, a customs remain. ---------------------------------------Note: the underlined content should be completed according to the specific situation.  Among them, the less (leakage) of tax "other taxes" refers to anti-dumping duties, countervailing duties, safeguards duties, retaliatory tariffs, and so on.