中华人民共和国进出口关税条例 （ Customs Import and Export Tariff of the People's Republic of China）
第一章 总 则
Chapter I General Provisions
Article 1. This set of regulations is formulated in line with the related provisions of the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law) to implement the policy of opening up and promote the development of the country's foreign economy and trade and national economy.
Article 2. The Customs shall levy import and export duties in accordance with the provisions of this set of regulations on goods that are allowed to be imported into or exported from the People's Republic of China and on articles entering into China, unless otherwise specified in laws and administrative regulations.
Article 3. Tariff headings, tariff lines and tariff rates specified in the Customs Import and Export Tariff of the People's Republic of China (hereinafter referred to as the Customs Tariffs ) and Table of Tariff Rates of Import Duties of the People's Republic of China of Entry Articles (hereinafter referred to as the Table of Tariff Rates of Import Duties of Entry Articles) drafted by the State Council are an integral part of this set of regulations.
Article 4. The State Council establishes a Tariff Commission, responsible for the following matters: handling the adjustment made to and interpretation of tariff headings, tariff lines and tariff rates of the Customs Tariffs and the Table of Tariff Rates of Import Duties of Entry Articles, and the implementation, subject to approval by the State Council; making decisions on goods on which temporary tariff rates are to be applied, the tariff rates to be applied, and period of application of the temporary tariff rates; determining tariff rate quota; determining whether or not to levy anti-dumping duties, countervailing duties, safeguard duties, retaliatory duties, and other measures with regard to duties; determining the application of tariff rates under exceptional circumstances; and other roles specified by the State Council.
Article 5. The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.
Article 6. Customs and its staff shall implement the duty of collection of customs duties in line with their delegated power and legal procedures, protect the national interests, safeguard the lawful benefits of taxpayers, and accept supervision according to laws.
Articles 7. Taxpayers are entitled to the right of requesting the customs to treat their business secrets as confidential, and the customs shall implement the duty of confidentiality for taxpayers in accordance with the law.
Article 8. Customs shall grant rewards to units and individuals reporting of or assisting in the investigation of acts in violation of the provisions of this set of regulations and be responsible for maintaining confidentiality.
Chapter II Establishment and Application of Tariff Rates of Import and Export Goods
Article 9. Import duties are categorised as Most Favoured Nation (MFN) tariff rate, contractual tariff rate, preferential tariff rate, normal tariff rate, TRQ rate and others. Temporary tariff rate may be applied to imported goods within a specified period of time.
Export duties are in the form of export tariff rate, and temporary tariff rate may be applied to export goods within a specified period of time.
Article 10. MFN tariff rate shall be applied to imported goods originated from other WTO members who are applicable to MFN treatment in a collective manner, to imported goods originated from countries or regions with which the People's Republic of China has signed bilateral trade agreements containing provisions of granting mutual MFN status, and to imported goods originated from within the People's Republic of China.
Contractual tariff rate is applicable to imported goods originated from countries or regions with which the People's Republic of China has signed regional treatment agreements containing provisions of preferential tariff rates.
Preferential tariff rate is applicable to imported goods originated from countries or regions with which the People's Republic of China has a signed trade agreement containing provisions on special preferential tariff rates.
Normal tariff rate is applied to imported goods originated from countries or regions not listed in paragraphs 1, 2, and 3 of this article and to imported goods for which the place of origin is unclear.
Article 11. In cases where imported goods, to which MFN tariff rate is applicable, are subject to temporary tariff rates, the temporary tariff rate shall apply. In cases where imported goods, to which contractual tariff rate or preferential tariff rate is applicable are subject to temporary rate, the lower tariff rate shall apply. Imported goods subject to normal tariff rate are not subject to temporary tariff rate.
In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.
Article 12. For import goods subject to TRQ administration as specified by the State, the TRQ rate will be applied within the tariff rate quota, and the provisions of article 10 and 11 of this set of regulations shall come into play in terms of the application of tariff rate of imported goods going beyond the tariff rate quota allowed.
Article 13. In cases where anti-dumping, countervailing or safeguard measures are used against imported goods according to the provisions of related laws or administrative regulations, the application of tariff rate shall be determined in line with the relevant provisions of the Regulations of the People's Republic of China on Anti-dumping, Regulations of the People's Republic of China on Countervailing Measures, and the Regulations of the People's Republic of China on Safeguard Measures.
Article 14. In cases where any country or region violates the provisions of trade agreements and related legal instruments signed with China or to which it and China are parties by adopting prohibitive, restrictive or levying extra tariff duties or other measures affecting normal trade against the People's Republic of China, retaliatory customs duties may be levied on imported goods originated from the said country or region and the retaliatory tariff rate will be used.
Measures governing goods subject to retaliatory customs duties, country or region of application, tariff rate, period, and method of levy shall be determined and published by the State Council Tariffs Commission.
Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods.
The tariff rate applied on the day when the vehicles transporting imported goods declare for entry will be used in cases where the customs approves that customs declaration could be made before the arrival of imported goods.
Date of application of tariff rate for transit goods will be worked out by the Customs General Administration separately.
Article 16. In cases where duties are to be paid under any of the following circumstances, the tariff rate applied on the day when the customs accepts declaration for handling of formalities related to the payment of duties shall be used:
1. bonded goods are not transported away from the country after obtaining approval;
2. goods enjoying duty reduction or exemption are transferred to others or for other uses upon approval;
3. goods that are allowed to be transported into the country temporarily are not transported away from the country after obtaining approval, and goods that are allowed to be transported away from the country temporarily are not transported into the country any longer after obtaining approval to do so;
4. in the case of paying duty in stages for importation of leased goods.
Article 17. In the case of levying and returning duty for import and export goods, the provisions of article 15 or 16 of this set of regulations shall be used to determine the tariff rate applicable.