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【Policy & Issues】Import and Export Tariff of the People's Republic of China

2017-11-27 admin

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

 

  Chapter I General Provisions

 

  第一条 为了贯彻对外开放政策,促进对外经济贸易和国民经济的发展,根据《中华人民共和国海关法》(以下简称《海关法》)的有关规定,制定本条例。

 

  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.

 

  第二条 中华人民共和国准许进出口的货物、进境物品,除法律、行政法规另有规定外,海关依照本条例规定征收进出口关税。

 

  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.

 

  第三条 国务院制定《中华人民共和国进出口税则》(以下简称《税则》)、《中华人民共和国进境物品进口税税率表》(以下简称《进境物品进口税税率表》),规定关税的税目、税则号列和税率,作为本条例的组成部分。

 

  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.

 

  第四条 国务院设立关税税则委员会,负责《税则》和《进境物品进口税税率表》的税目、税则号列和税率的调整和解释,报国务院批准后执行;决定实行暂定税率的货物、税率和期限;决定关税配额税率;决定征收反倾销税、反补贴税、保障措施关税、报复性关税以及决定实施其他关税措施;决定特殊情况下税率的适用,以及履行国务院规定的其他职责。

 

  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.

 

  第五条 进口货物的收货人、出口货物的发货人、进境物品的所有人,是关税的纳税义务人。

 

  Article 5. The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.

 

  第六条 海关及其工作人员应当依照法定职权和法定程序履行关税征管职责,维护国家利益,保护纳税人合法权益,依法接受监督。

 

  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.

 

  第七条 纳税义务人有权要求海关对其商业秘密予以保密,海关应当依法为纳税义务人保密。

 

  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.

 

  第八条 海关对检举或者协助查获违反本条例行为的单位和个人,应当按照规定给予奖励,并负责保密。

 

  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.

 

  第二章 进出口货物关税税率的设置和适用

 

  Chapter II Establishment and Application of Tariff Rates of Import and Export Goods

 

  第九条 进口关税设置最惠国税率、协定税率、特惠税率、普通税率、关税配额税率等税率。对进口货物在一定期限内可以实行暂定税率。

 

  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.

 

  出口关税设置出口税率。对出口货物在一定期限内可以实行暂定税率。

 

  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.

 

  第十条 原产于共同适用最惠国待遇条款的世界贸易组织成员的进口货物,原产于与中华人民共和国签订含有相互给予最惠国待遇条款的双边贸易协定的国家或者地区的进口货物,以及原产于中华人民共和国境内的进口货物,适用最惠国税率。

 

  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.

 

  原产于与中华人民共和国签订含有关税优惠条款的区域性贸易协定的国家或者地区的进口货物,适用协定税率。

 

  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.

 

  原产于与中华人民共和国签订含有特殊关税优惠条款的贸易协定的国家或者地区的进口货物,适用特惠税率。

 

  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.

 

  原产于本条第一款、第二款和第三款所列以外国家或者地区的进口货物,以及原产地不明的进口货物,适用普通税率。

 

  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.

 

  第十一条 适用最惠国税率的进口货物有暂定税率的,应当适用暂定税率;适用协定税率、特惠税率的进口货物有暂定税率的,应当从低适用税率;适用普通税率的进口货物,不适用暂定税率。

 

  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.

 

  适用出口税率的出口货物有暂定税率的,应当适用暂定税率。

 

  In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.

 

  第十二条 按照国家规定实行关税配额管理的进口货物,关税配额内的,适用关税配额税率;关税配额外的,其税率的适用按照本条例第十条、第十一条的规定执行。

 

  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.

 

  第十三条 按照有关法律、行政法规的规定对进口货物采取反倾销、反补贴、保障措施的,其税率的适用按照《中华人民共和国反倾销条例》、《中华人民共和国反补贴条例》和《中华人民共和国保障措施条例》的有关规定执行。

 

  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.

 

  第十四条 任何国家或者地区违反与中华人民共和国签订或者共同参加的贸易协定及相关协定,对中华人民共和国在贸易方面采取禁止、限制、加征关税或者其他影响正常贸易的措施的,对原产于该国家或者地区的进口货物可以征收报复性关税,适用报复性关税税率。

 

  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.

 

  征收报复性关税的货物、适用国别、税率、期限和征收办法,由国务院关税税则委员会决定并公布。

 

  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.

 

  第十五条 进出口货物,应当适用海关接受该货物申报进口或者出口之日实施的税率。

 

  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.

 

  进口货物到达前,经海关核准先行申报的,应当适用装载该货物的运输工具申报进境之日实施的税率。

 

  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.

 

  转关运输货物税率的适用日期,由海关总署另行规定。

 

  Date of application of tariff rate for transit goods will be worked out by the Customs General Administration separately.

 

  第十六条 有下列情形之一,需缴纳税款的,应当适用海关接受申报办理纳税手续之日实施的税率:

 

  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:

 

  (一)保税货物经批准不复运出境的;

 

  1. bonded goods are not transported away from the country after obtaining approval;

 

  (二)减免税货物经批准转让或者移作他用的;

 

  2. goods enjoying duty reduction or exemption are transferred to others or for other uses upon approval;

 

  (三)暂准进境货物经批准不复运出境,以及暂准出境货物经批准不复运进境的;

 

  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;

 

  (四)租赁进口货物,分期缴纳税款的。

 

  4. in the case of paying duty in stages for importation of leased goods.

 

  第十七条 补征和退还进出口货物关税,应当按照本条例第十五条或者第十六条的规定确定适用的税率。

 

  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.

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