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【Policy & Issues】[ 2] Import and Export Tariff of the People's Republic of China

2017-11-27 admin

Import and Export Tariff of the People's Republic of China [ Part 2] 

第三章 进出口货物完税价格的确定

  Chapter III Determination of Customs Value of Import and Export Goods

  第十八条 进口货物的完税价格由海关以符合本条第三款所列条件的成交价格以及该货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费为基础审查确定。

  Article 18. Customs value of imported goods is determined by the customs according to the transaction value conforming to the terms and conditions in article 3 of this set of regulations and on the basis of the transportation and related fees and insurance of the goods up to the point they are to be unloaded at the destination within the People's Republic of China.

  进口货物的成交价格,是指卖方向中华人民共和国境内销售该货物时买方为进口该货物向卖方实付、应付的,并按照本条例第十九条、第二十条规定调整后的价款总额,包括直接支付的价款和间接支付的价款。

  Transaction value of imported goods refers to the total amount of money paid or to be paid by the buyer to the seller for the importation of the goods into the People's Republic of China, and having being adjusted in line with the provisions of articles 19 and 20 of this set of regulations, including both directly paid amount and indirectly paid amount.

  进口货物的成交价格应当符合下列条件:

  Transaction value of imported goods shall conform to the following terms and conditions:

  (一)对买方处置或者使用该货物不予限制,但法律、行政法规规定实施的限制、对货物转售地域的限制和对货物价格无实质性影响的限制除外;

  1. no limits on the disposal or use of the goods by the buyer, except restrictions specified by the law and administrative regulations, restrictions on the areas where the goods mentioned could be resold, and restrictions having no material influence on the price of goods;

  (二)该货物的成交价格没有因搭售或者其他因素的影响而无法确定;

  2. transaction value of the goods not identifiable due to bundle sales or other factors;

  (三)卖方不得从买方直接或者间接获得因该货物进口后转售、处置或者使用而产生的任何收益,或者虽有收益但能够按照本条例第十九条、第二十条的规定进行调整;

  3. seller is not allowed to obtain any benefits generated from the resale after importation, disposal or use of the goods directly or indirectly, or in cases where there are benefits, the benefits have been undergoing adjustment in line with the provisions of articles 19 and 20 of this set of regulations;

  (四)买卖双方没有特殊关系,或者虽有特殊关系但未对成交价格产生影响。

  4. there is no special relationship between the seller and buyer, or the existing special relationship between the two parties exercises no influence on the transaction price;

  第十九条 进口货物的下列费用应当计入完税价格:

  Article 19. The following fees shall be included in the customs value of imported goods:

  (一)由买方负担的购货佣金以外的佣金和经纪费;

  1. commission and brokerage fee except purchase commission to be borne by the buyer;

  (二)由买方负担的在审查确定完税价格时与该货物视为一体的容器的费用;

  2. fees for containers borne by the seller that are considered to be an integral part of the goods sold in the course of examining and identifying customs value of the goods;

  (三)由买方负担的包装材料费用和包装劳务费用;

  3. expenses of packaging materials and packaging labour fees borne by the seller;

  (四)与该货物的生产和向中华人民共和国境内销售有关的,由买方以免费或者以低于成本的方式提供并可以按适当比例分摊的料件、工具、模具、消耗材料及类似货物的价款,以及在境外开发、设计等相关服务的费用;

  4. money for parts, tools, moulds, consuming materials and similar goods provided by the seller free of charge or below the cost and capable of being amortized with appropriate percentages, which are related to the production of the goods and to the sales of the goods within the People's Republic of China, as well as expenditure incurred for the related services of overseas development and design;

  (五)作为该货物向中华人民共和国境内销售的条件,买方必须支付的、与该货物有关的特许权使用费;

  5. royalties related to the goods and to be borne by the seller, which serves as a condition for the sale of the goods within the People's Republic of China;

  (六)卖方直接或者间接从买方获得的该货物进口后转售、处置或者使用的收益。

  6. benefits obtained by the seller from the buyer directly or indirectly from the resale, disposal., or use of goods after importation.

  第二十条 进口时在货物的价款中列明的下列税收、费用,不计入该货物的完税价格:

  Article 20. The following taxes and fees clearly specified in the price of goods for importation are not included in the customs value of the goods:

  (一)厂房、机械、设备等货物进口后进行建设、安装、装配、维修和技术服务的费用;

  1. fees with regard to the construction, installation, assembling, servicing and technical services provided to goods, such as workshops, machinery, equipment etc., after importation;

  (二)进口货物运抵境内输入地点起卸后的运输及其相关费用、保险费;

  2. transportation fees and related fees and insurance of imported goods that have arrived at the destination within China and have been unloaded;

  (三)进口关税及国内税收。

  3. import duties and domestic taxes.

  第二十一条 进口货物的成交价格不符合本条例第十八条第三款规定条件的,或者成交价格不能确定的,海关经了解有关情况,并与纳税义务人进行价格磋商后,依次以下列价格估定该货物的完税价格:

  Article 21. In cases where the transaction value of the imported goods does not conform to the terms and conditions specified in paragraph 3 of article 18 of this set of regulations, or the transaction value is not able to be identified, the customs shall, after acquiring the relevant information and consulting with the taxpayer on the value, evaluate the customs value of the goods in line with the follow sequencing:

  (一)与该货物同时或者大约同时向中华人民共和国境内销售的相同货物的成交价格;

  1. transaction value of the same goods that are sold into the People's Republic of China at the same time or at approximately the same time;

  (二)与该货物同时或者大约同时向中华人民共和国境内销售的类似货物的成交价格;

  2. transaction value of similar goods that are sold into the People's Republic of China at the same time or at approximately the same time.

  (三)与该货物进口的同时或者大约同时,将该进口货物、相同或者类似进口货物在第一级销售环节销售给无特殊关系买方最大销售总量的单位价格,但应当扣除本条例第二十二条规定的项目;

  3. unit price of the said imported goods, same goods or similar goods that are sold to buyers without a special relationship with the seller in the maximum quantity at the first level of sales links, which occurred at the same time or approximately at the same time as the importation of the goods; however, items stipulated in article 22 of this set of regulations shall be deducted;

  (四)按照下列各项总和计算的价格:生产该货物所使用的料件成本和加工费用,向中华人民共和国境内销售同等级或者同种类货物通常的利润和一般费用,该货物运抵境内输入地点起卸前的运输及其相关费用、保险费;

  4. calculating the price according to the summation of the following items: cost of materials used to produce the goods and processing fee, profits and normal expenses of selling the same grade or same type of goods into the People's Republic of China, transportation, related fees and insurance fees of the goods after arriving at the destination within China but before unloading;

  (五)以合理方法估定的价格。

  5. price valuated using reasonable methods.

  纳税义务人向海关提供有关资料后,可以提出申请,颠倒前款第(三)项和第(四)项的适用次序。

  Taxpayers, after providing related materials to the customs, may apply to reverse the order of application of items 3 and 4 of this article.

  第二十二条 按照本条例第二十一条第一款第(三)项规定估定完税价格,应当扣除的项目是指:

  Article 22. Items that are deducted as specified in item 3 of paragraph 1 of article 21 of this set of regulations in determining the customs value refer to:

  (一)同等级或者同种类货物在中华人民共和国境内第一级销售环节销售时通常的利润和一般费用以及通常支付的佣金;

  1. normal profits and fees of the same grade or same type of goods sold within the People's Republic of China at the first level of sales links, and commission paid under normal conditions;

  (二)进口货物运抵境内输入地点起卸后的运输及其相关费用、保险费;

  2. transportation and related fees and insurance incurred after the unloading of imported goods that have arrived at their destination within China;

  (三)进口关税及国内税收。

  3. import duties and domestic taxes.

  第二十三条 以租赁方式进口的货物,以海关审查确定的该货物的租金作为完税价格。

  Article 23. In terms of goods imported by means of leasing, the customs value will be the rental of the goods examined and identified by the customs.

  纳税义务人要求一次性缴纳税款的,纳税义务人可以选择按照本条例第二十一条的规定估定完税价格,或者按照海关审查确定的租金总额作为完税价格。

  In cases where the taxpayer requests to pay the duties in one go; he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.

  第二十四条 运往境外加工的货物,出境时已向海关报明并在海关规定的期限内复运进境的,应当以境外加工费和料件费以及复运进境的运输及其相关费用和保险费审查确定完税价格。

  Article 24. For goods that are transported overseas for processing and have been declared to the customs, specifying that the goods would be transported into the country within the period set by the customs, the customs value of the goods will be identified on the basis of the overseas processing fees, cost of materials, transportation cost and related fees and insurance fees incurred during the course of transporting the said goods back into the country.

  第二十五条 运往境外修理的机械器具、运输工具或者其他货物,出境时已向海关报明并在海关规定的期限内复运进境的,应当以境外修理费和料件费审查确定完税价格。

  Article 25. For machinery and devices, transportation vehicles, or other goods that are transported out from the country to undergo reparation and have been declared to the customs that they would be transported back into the country within the period of time specified by the customs, the customs value will be identified on the basis of the overseas reparation fees and cost of materials.

  第二十六条 出口货物的完税价格由海关以该货物的成交价格以及该货物运至中华人民共和国境内输出地点装载前的运输及其相关费用、保险费为基础审查确定。

  Article 26. Customs value of export goods will be identified by the customs on the basis of the transaction value of the goods and the transportation, related fees and insurance fees of the goods arriving at the departure point within the People's Republic of China but before loading.

  出口货物的成交价格,是指该货物出口时卖方为出口该货物应当向买方直接收取和间接收取的价款总额。

  Transaction value of export goods refers to the total amount of money charged by the seller to the buyer directly or indirectly for the exportation of the goods at the time of exportation.

  出口关税不计入完税价格。

  Export duties are not included in the customs value.

  第二十七条 出口货物的成交价格不能确定的,海关经了解有关情况,并与纳税义务人进行价格磋商后,依次以下列价格估定该货物的完税价格:

  Article 27. In cases where the transaction value of export goods cannot be identified, the customs, after acquiring the relevant information and consulting with the taxpayer on the value, shall evaluate the customs value of the goods in line with the following sequence:

  (一)与该货物同时或者大约同时向同一国家或者地区出口的相同货物的成交价格;

  1. transaction value of the same goods that are exported to the same country or region at the same time or at approximately the same time;

  (二)与该货物同时或者大约同时向同一国家或者地区出口的类似货物的成交价格;

  2. transaction value of similar goods that are exported to the same country or region at the same time or at approximately the same time;

  (三)按照下列各项总和计算的价格:境内生产相同或者类似货物的料件成本、加工费用,通常的利润和一般费用,境内发生的运输及其相关费用、保险费;

  3. calculating the price according to the summation of the following items: cost of materials used to produce the goods and processing fee for the same or similar goods produced within China, normal profits and expenses, transportation, related fees and insurance fees of the goods occurred within China;

  (四)以合理方法估定的价格。

  4. price valuated using reasonable methods.

  第二十八条 按照本条例规定计入或者不计入完税价格的成本、费用、税收,应当以客观、可量化的数据为依据。

  Article 28. Cost, fees and taxes that are included or not included in the customs value as stipulated in this set of regulations shall be based on objective and quantifiable data.

  第四章 进出口货物关税的征收

  Chapter IV Levy of Duties of Import and Export Goods

  第二十九条 进口货物的纳税义务人应当自运输工具申报进境之日起14日内,出口货物的纳税义务人除海关特准的外,应当在货物运抵海关监管区后、装货的24小时以前,向货物的进出境地海关申报。

  Article 29. Taxpayers of import goods shall, within 14 days of the declaration of entry of transportation vehicles, declare to the custom. Taxpayers that export goods shall declare to the customs after the arrival of the goods at the area under the customs supervision and 24 hours before the loading, except taxpayers of export goods who have been approved by the customs.

  进出口货物转关运输的,按照海关总署的规定执行。

  In cases where the export goods are to be transported from one customs area to another, the provisions of the Customs General Administration shall be followed.

  进口货物到达前,纳税义务人经海关核准可以先行申报。具体办法由海关总署另行规定。

  Before the arrival of the imported goods, taxpayers, upon ratification by the customs, may declare beforehand. The detailed measures will be worked out by the Customs General Administration.

  第三十条 纳税义务人应当依法如实向海关申报,并按照海关的规定提供有关确定完税价格、进行商品归类、确定原产地以及采取反倾销、反补贴或者保障措施等所需的资料;必要时,海关可以要求纳税义务人补充申报。

  Article 30. Taxpayers shall declare to the customs according to the facts in line with laws and provide materials needed in the identification of customs value, commodities categorisation, place of origin, and initiation of anti-dumping, countervailing and safeguard measures as requested in the provisions of the customs. In cases of necessity, the customs may request the taxpayers to make up for the declaration.

  第三十一条 纳税义务人应当按照《税则》规定的目录条文和归类总规则、类注、章注、子目注释以及其他归类注释,对其申报的进出口货物进行商品归类,并归入相应的税则号列;海关应当依法审核确定该货物的商品归类。

  Article 31. Taxpayers shall categorise the goods declared for import and export in line with the articles of the catalogue of the Customs Tariffs, and the general provisions, category explanatory note, chapter explanatory note, sub-item explanatory note, and other categorisation explanatory notes of categorisation, and list the goods under the corresponding tariff lines, and the customs shall check and verify the commodities categorisation of the goods in question in accordance with the law.

  第三十二条 海关可以要求纳税义务人提供确定商品归类所需的有关资料;必要时,海关可以组织化验、检验,并将海关认定的化验、检验结果作为商品归类的依据。

  Article 32. Customs may request the taxpayers to provide related materials needed to identify the commodities categorisation. In cases of necessity, the customs may organise testing and inspection, and hold results of testing and inspection recognized by the customs as a basis for commodities categorisation.

  第三十三条 海关为审查申报价格的真实性和准确性,可以查阅、复制与进出口货物有关的合同、发票、账册、结付汇凭证、单据、业务函电、录音录像制品和其他反映买卖双方关系及交易活动的资料。

  Article 33. The customs may consult and make copies of contracts, invoices, account books, certificate of foreign exchange settlement and payment, bills, business letters and telegraphs, voice and image recording products, and other materials reflecting the relationship and transaction activities of buyers and sellers in order to examine the authenticity and accuracy of the declared value.

  海关对纳税义务人申报的价格有怀疑并且所涉关税数额较大的,经直属海关关长或者其授权的隶属海关关长批准,凭海关总署统一格式的协助查询账户通知书及有关工作人员的工作证件,可以查询纳税义务人在银行或者其他金融机构开立的单位账户的资金往来情况,并向银行业监督管理机构通报有关情况。

  In cases where the customs is skeptical of the value declared by the taxpayer and the amount of duties involved is huge, the customs may, subject to the approval from the governor of customs directly subordinated to the Customs General Administration, or from the authorized governor of the customs subordinate to the customs directly subordinated to the Customs General Administration, consult the capital transactions of the institutional bank accounts opened by the taxpayer in question with banks or other financial institutions, on the strength of the letter of notice soliciting assistance in enquiring into bank accounts made by the Customs General Administration in a unified manner and the working identity certificates of the related working staff, and notify the banking regulatory authority of the relevant information.

  第三十四条 海关对纳税义务人申报的价格有怀疑的,应当将怀疑的理由书面告知纳税义务人,要求其在规定的期限内书面作出说明、提供有关资料。

  Article 34. In cases where the customs is skeptical of the value declared by the taxpayers, it shall notify the taxpayer in writing of its reasons for being skeptical, and request the taxpayer to make written explanation and provide related materials within the specified period of time.

  纳税义务人在规定的期限内未作说明、未提供有关资料的,或者海关仍有理由怀疑申报价格的真实性和准确性的,海关可以不接受纳税义务人申报的价格,并按照本条例第三章的规定估定完税价格。

  In cases where the taxpayer fails to give explanations and related materials within the specified period of time, or the customs still has reason to question the authenticity and accuracy of the declared value, the customs may refuse to accept the declared value and evaluate the customs value in line with the provisions of Chapter III of this set of regulations.

  第三十五条 海关审查确定进出口货物的完税价格后,纳税义务人可以以书面形式要求海关就如何确定其进出口货物的完税价格作出书面说明,海关应当向纳税义务人作出书面说明。

  Article 35. In cases where the customs examines and identifies the customs value of the import and export goods, the taxpayer may, in writing, request the customs to provide written explanation concerning how it identifies the customs value of the import and export goods, the customs shall make such written explanations to the taxpayers.

  第三十六条 进出口货物关税,以从价计征、从量计征或者国家规定的其他方式征收。

  Article 36. Customs duties of import and export goods may be levied by means of ad valorem, specific duties, or otherwise specified by the State.

  从价计征的计算公式为:应纳税额=完税价格?关税税率

  Calculating formula for ad valorem is: duty payable = customs value x tariff rate;

  从量计征的计算公式为:应纳税额=货物数量?单位税额

  Calculating formula for specific duty is: duty payable = quantity of goods x unit tariff

  第三十七条 纳税义务人应当自海关填发税款缴款书之日起15日内向指定银行缴纳税款。

  Article 37. Taxpayers shall pay duties to the designated banks within 15 days starting from the day when the customs issues the letter of payment of duty.

  纳税义务人未按期缴纳税款的,从滞纳税款之日起,按日加收滞纳税款万分之五的滞纳金。

  In cases where the taxpayers fail to pay the duties within the specified period of time, a late fee of 5/10,000 of the amount of duty which has failed to be paid will be charged on a daily basis, starting from the first day of delay.

  海关可以对纳税义务人欠缴税款的情况予以公告。

  The customs may publish the failure of taxpayers to pay duty.

  海关征收关税、滞纳金等,应当制发缴款凭证,缴款凭证格式由海关总署规定。

  In levying customs duties, late fees, and others, the customs shall print and issue a certificate of payment of duties and the pattern of the certificate will be specified by the Customs General Administration.

  第三十八条 海关征收关税、滞纳金等,应当按人民币计征。

  Article 38. In levying customs duties, late fees and others, the customs shall collect them in RMB.

  进出口货物的成交价格以及有关费用以外币计价的,以中国人民银行公布的基准汇率折合为人民币计算完税价格;

  In cases where the transaction value and the related fees of the import and export goods are calculated with foreign currencies, the value will be converted into RMB customs value based on the standard base foreign exchange rate published by the People's Bank of China.

  以基准汇率币种以外的外币计价的,按照国家有关规定套算为人民币计算完税价格。适用汇率的日期由海关总署规定。

  In cases where the foreign currency used is not the type specified in the standard base foreign exchange rate, the value will be converted into RMB customs value by means of cross-conversion in line with the related provisions of the State. The date of foreign exchange applicable will be specified by the Customs General Administration.

  第三十九条 纳税义务人因不可抗力或者在国家税收政策调整的情形下,不能按期缴纳税款的,经海关总署批准,可以延期缴纳税款,但是最长不得超过6个月。

  Article 39. In cases where the taxpayer fails to pay the duties within the specified period of time due to force majeure or under the circumstances where the State is adjusting its taxation policies, they may delay their payment of duties, subject to the approval by the Customs General Administration, with the longest delay of no more than 6 months.

  第四十条 进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产迹象的,海关可以责令纳税义务人提供担保;

  Article 40. In cases where the taxpayers of import and export goods are found to have obvious traces of transferring or concealing dutiable goods and other properties within the period of duty payment, the customs may request the taxpayers to provide guarantee.

  纳税义务人不能提供担保的,海关可以按照《海关法》第六十一条的规定采取税收保全措施。

  In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article 61 of the Customs Law, adopt duty safeguard measures.

  纳税义务人、担保人自缴纳税款期限届满之日起超过3个月仍未缴纳税款的,海关可以按照《海关法》第六十条的规定采取强制措施。

  In cases where the taxpayers or guarantors fail to pay duties after three months upon the expiration of the duty payment period, the customs may, in line with the provisions of article 60 of the Customs Law, adopt compulsory measures.

  第四十一条 加工贸易的进口料件按照国家规定保税进口的,其制成品或者进口料件未在规定的期限内出口的,海关按照规定征收进口关税。

  Article 41. In cases where the imported materials for processing trade are bonded imported as per the State regulations, and the products manufactured with the materials or imported materials fail to be exported within the specified period of time, the customs shall impose import duties as requested.

  加工贸易的进口料件进境时按照国家规定征收进口关税的,其制成品或者进口料件在规定的期限内出口的,海关按照有关规定退还进境时已征收的关税税款。

  In cases where the import duties have been levied on imported materials according to the State regulation for processing trade when they enter into China, and the products manufactured with the imported materials or imported materials are exported within the specified period of time, the customs shall return the duties levied at the time of entry according to the relevant regulations.

  第四十二条 经海关批准暂时进境或者暂时出境的下列货物,在进境或者出境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的,可以暂不缴纳关税,并应当自进境或者出境之日起6个月内复运出境或者复运进境;

  Article 42. For the following goods allowed by the customs for temporary entry or exit, the taxpayer shall, at the time of entry or exit, pay a deposit of an equivalent amount to the duty payable or provide other types of guarantee to the customs, without paying duties temporarily; however, the goods shall be transported out of or into the country within 6 months, starting from the day of entry or exit.

  经纳税义务人申请,海关可以根据海关总署的规定延长复运出境或者复运进境的期限:

  In cases where the taxpayer files an application, the customs may, in accordance with the provisions of the Customs General Administration, extend the period of transportation out of or into the country of the goods:

  (一)在展览会、交易会、会议及类似活动中展示或者使用的货物;

  1. goods displayed or used in exhibitions, fairs, meetings or similar activities;

  (二)文化、体育交流活动中使用的表演、比赛用品;

  2. articles for performance or contests used in cultural or sports exchanges;

  (三)进行新闻报道或者摄制电影、电视节目使用的仪器、设备及用品;

  3. devices, equipment or articles used in news reporting, or the shooting of films or television programmes;

  (四)开展科研、教学、医疗活动使用的仪器、设备及用品;

  4. devices, equipment or articles used in scientific, education, and medical activities;

  (五)在本款第(一)项至第(四)项所列活动中使用的交通工具及特种车辆;

  5. transportation vehicles and special types of vehicles used in activities listed in items 1 to 4 of this article.

  (六)货样;

  6. samples;

  (七)供安装、调试、检测设备时使用的仪器、工具;

  7. instruments and tools used in the installation, debugging and testing of equipment;

  (八)盛装货物的容器;

  8. containers for holding goods;

  (九)其他用于非商业目的的货物。

  9. other goods not for commercial purposes.

  第一款所列暂准进境货物在规定的期限内未复运出境的,或者暂准出境货物在规定的期限内未复运进境的,海关应当依法征收关税。

  In cases where goods allowed temporary entry as specified in the first paragraph fail to be transported out of the country within the specified period of time, or goods allowed temporary exit fail to be transported into the country within the specified period of time, the customs shall levy duties on them in accordance with the law.

  第一款所列可以暂时免征关税范围以外的其他暂准进境货物,应当按照该货物的完税价格和其在境内滞留时间与折旧时间的比例计算征收进口关税。具体办法由海关总署规定。

  For other goods allowed temporary entry except those listed in paragraph 1 of this article that are exempted from paying customs duties temporarily, import duties shall be calculated and levied on the basis of the customs value of the goods and the percentage between the time they were detained in China to the time of depreciation. Detailed measures governing this will be worked out by the Customs General Administration.

  第四十三条 因品质或者规格原因,出口货物自出口之日起1年内原状复运进境的,不征收进口关税。

  Article 43. Import duties will not be levied on export goods that are returned without changing state due to quality or specification problems within one year, starting from the day of exportation of the goods.

  因品质或者规格原因,进口货物自进口之日起1年内原状复运出境的,不征收出口关税。

  Export duties will not be levied on imported goods that are transported out of China without changing state due to quality or specification problems within one year, starting from the day of importation of the goods.

  第四十四条 因残损、短少、品质不良或者规格不符原因,由进出口货物的发货人、承运人或者保险公司免费补偿或者更换的相同货物,进出口时不征收关税。

  Article 44. In cases where the consignor, carrier or insurance company of the import and export goods offers to compensate free of charge for, or change goods that are the same with those which are found to have been damaged, short of the standard, inferior in quality or not conform with specifications, no customs duties are levied on them in the import and export.

  被免费更换的原进口货物不退运出境或者原出口货物不退运进境的,海关应当对原进出口货物重新按照规定征收关税。

  In cases where the original import goods to be changed free of charge are not transported out of China or the original export goods are not transported into China, the customs shall levy customs duties on the original import and export goods in line with regulations.

  第四十五条 下列进出口货物,免征关税:

  Article 45. Import and export goods listed as follows are exempted from customs duties:

  (一)关税税额在人民币50元以下的一票货物;

  1. a bill of goods for which the customs duty is less than RMB50;

  (二)无商业价值的广告品和货样;

  2. advertisement articles and samples without commercial value;

  (三)外国政府、国际组织无偿赠送的物资;

  3. materials donated free of charge by foreign governments and international organisations;

  (四)在海关放行前损失的货物;

  4. goods lost before being granted access by the customs;

  (五)进出境运输工具装载的途中必需的燃料、物料和饮食用品。

  5. fuels, materials and food and drinks necessary in the course of transportation carried by the entry and exit transportation vehicles.

  在海关放行前遭受损坏的货物,可以根据海关认定的受损程度减征关税。

  For goods incurring losses before being granted access by the customs, customs duties may be reduced on the goods on the basis of the damages recognized by the customs.

  法律规定的其他免征或者减征关税的货物,海关根据规定予以免征或者减征。

  For goods over which customs duties are exempted or reduced as specified by laws, the customs will grant duty exemptions or reduction in line with the regulations.

  第四十六条 特定地区、特定企业或者有特定用途的进出口货物减征或者免征关税,以及临时减征或者免征关税,按照国务院的有关规定执行。

  Article 46. The related laws of the State Council shall be followed in reducing or exempting import and export goods of special regions, enterprises or of special uses from paying customs duties either temporarily or otherwise.

  第四十七条 进口货物减征或者免征进口环节海关代征税,按照有关法律、行政法规的规定执行。

  Article 47. The provisions of related laws and administrative regulations shall be followed when exempting import goods from taxes of domestic links levied by the customs on the behalf of others or reducing the said taxes.

  第四十八条 纳税义务人进出口减免税货物的,除另有规定外,应当在进出口该货物之前,按照规定持有关文件向海关办理减免税审批手续。

  Article 48. In cases where the taxpayers import or export goods, on which customs duties are exempted or reduced, they shall, unless otherwise specified, go to the customs with the related documents as specified to handle the examination and approval formalities related to the customs exemption and reduction, before the importation and exportation of the goods.

  经海关审查符合规定的,予以减征或者免征关税。

  Customs duty exemption or reduction will be granted by the customs upon finding conformity with the competent provisions.

  第四十九条 需由海关监管使用的减免税进口货物,在监管年限内转让或者移作他用需要补税的,海关应当根据该货物进口时间折旧估价,补征进口关税。

  Article 49. In cases where import goods, entitled to duty exemption or reduction whose use is under the supervision of the customs, are transferred or used for other purposes for which customs duties shall be paid, the customs shall calculate the value of the imported goods according to the time of depreciation after importation, and levy import duties on them.

  特定减免税进口货物的监管年限由海关总署规定。

  Period of supervision of special goods entitled to duty exemption or reduction will be specified by the Customs General Administration.

  第五十条 有下列情形之一的,纳税义务人自缴纳税款之日起1年内,可以申请退还关税,并应当以书面形式向海关说明理由,提供原缴款凭证及相关资料:

  Article 50. A taxpayer may apply for return of customs duties within one year upon the payment of customs duties under any of the following circumstances, notify the customs in writing of its reasons, and provide the original certificate of duty payment and related materials:

  (一)已征进口关税的货物,因品质或者规格原因,原状退货复运出境的;

  1. goods for which import duties have been paid are transported out of China without changing state due to quality or specification problems;

  (二)已征出口关税的货物,因品质或者规格原因,原状退货复运进境,并已重新缴纳因出口而退还的国内环节有关税收的;

  2. goods for which export duties have been paid are transported into the country without changing state due to quality or specification problems, and for which taxes of domestic links returned upon exportation have been paid;

  (三)已征出口关税的货物,因故未装运出口,申报退关的。

  3. goods for which export duties have been paid fail to be exported due to certain reasons, and an application has been filed for customs declaration back into the country.

  海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退还手续。

  The customs shall verify and notify the taxpayer to handle the return formalities within 30 days upon accepting the application for return of tax.

  纳税义务人应当自收到通知之日起3个月内办理有关退税手续。

  The taxpayer shall handle the related tax refund formalities within 3 months, starting from the day of receiving the notice.

  按照其他有关法律、行政法规规定应当退还关税的,海关应当按照有关法律、行政法规的规定退税。

  In cases where provisions of other related laws and administrative regulations provide for refund of customs duties, the customs shall return the customs duties in line with the competent provisions.

  第五十一条 进出口货物放行后,海关发现少征或者漏征税款的,应当自缴纳税款或者货物放行之日起1年内,向纳税义务人补征税款。

  Article 51. In cases where after granting access to import and export goods, the customs discovers that duties are not levied or levied not in its entirety, it shall levy duties on the taxpayer within one year, starting from the day of duty payment or access being granted to goods.

  但因纳税义务人违反规定造成少征或者漏征税款的,海关可以自缴纳税款或者货物放行之日起3年内追征税款,并从缴纳税款或者货物放行之日起按日加收少征或者漏征税款万分之五的滞纳金。

  However, if the failure to levy duties partially or entirely is caused by the violation of competent provisions on the part of taxpayers, the customs may pursue and levy duties on the taxpayers within three years, starting from the day of duty payment or access being granted to goods; the customs may also levy a late fee of 5/10,000 of the amount not levied, starting from the day of duty payment or access being granted to goods.

  海关发现海关监管货物因纳税义务人违反规定造成少征或者漏征税款的,应当自纳税义务人应缴纳税款之日起3年内追征税款,并从应缴纳税款之日起按日加收少征或者漏征税款万分之五的滞纳金。

  In cases where the customs discovers that duties are not levied at all or only partially on goods under the customs supervision due to the violation of regulations on the part of taxpayers, it shall pursue and levy duties on the taxpayers within three years, starting from the day of duty payment, and also levy a late fee of 5/10,000 of the amount not levied, starting from the day of duty payment.

  第五十二条 海关发现多征税款的,应当立即通知纳税义务人办理退还手续。

  Article 52. In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities of duty refund.

  纳税义务人发现多缴税款的,自缴纳税款之日起1年内,可以以书面形式要求海关退还多缴的税款并加算银行同期活期存款利息;

  In cases where a taxpayer discovers overpayment of duties, it may, within one year starting from the day of duty payment, request the customs in writing to return the overpaid duty together with interests accruing on the same amount of current deposits in banks.

  海关应当自受理退税申请之日起30日内查实并通知纳税义务人办理退还手续。

  The customs shall verify and notify the taxpayer to handle the formalities related to the refunding of the overpaid part within 30 days upon accepting the application for duty refund.

  纳税义务人应当自收到通知之日起3个月内办理有关退税手续。

  The taxpayer shall handle the related duty refunding formalities within three months upon receiving the notice.

  第五十三条 按照本条例第五十条、第五十二条的规定退还税款、利息涉及从国库中退库的,按照法律、行政法规有关国库管理的规定执行。

  Article 53. In cases where refunding of duty or interest as specified in articles 50 and 52 of this set of regulations involves withdrawing money from the State Treasury, provisions of laws and administrative regulations on the administration of State Treasury shall be followed.

  第五十四条 报关企业接受纳税义务人的委托,以纳税义务人的名义办理报关纳税手续,因报关企业违反规定而造成海关少征、漏征税款的,报关企业对少征或者漏征的税款、滞纳金与纳税义务人承担纳税的连带责任。

  Article 54. In cases where a customs clearing company is commissioned by the taxpayer to handle formalities related to customs declaration and payment of duties and in its own name violates competent regulations and causes the occurrence of not levying customs duties at all or they are not levied in entirety on behalf of the customs, the customs clearing company is held for related liability for payment of duties together with the taxpayer for duties and late fees not levied at all or not levied in its entirety.

  报关企业接受纳税义务人的委托,以报关企业的名义办理报关纳税手续的,报关企业与纳税义务人承担纳税的连带责任。

  In cases where a customs clearing company accepts the commission of a taxpayer and handles formalities related to the customs clearing and duty payment in its own name, it is held liable for duty payment together with the taxpayer.

  除不可抗力外,在保管海关监管货物期间,海关监管货物损毁或者灭失的,对海关监管货物负有保管义务的人应当承担相应的纳税责任。

  With the exception of force majeure, in cases where goods that are under the supervision of safekeeping by customs incur damages or losses, persons held liable for safekeeping of the goods under supervision shall be responsible for the corresponding liability of duty payment.

  第五十五条 欠税的纳税义务人,有合并、分立情形的,在合并、分立前,应当向海关报告,依法缴清税款。

  Article 55. In cases where taxpayers having payable duty undergo merger or division, they shall report to the customs before the merger or division and pay the duty payable.

  纳税义务人合并时未缴清税款的,由合并后的法人或者其他组织继续履行未履行的纳税义务;

  In cases where taxpayers fail to pay the duty overdue at the time of merger, the juridical person or other organisation formed after merger shall continue to pay the overdue duties.

  纳税义务人分立时未缴清税款的,分立后的法人或者其他组织对未履行的纳税义务承担连带责任。

  In cases where the taxpayers fail to pay the overdue duty at the time of division, the juridical person or other organisation formed after the division shall be held liable for the related responsibility for the payment of overdue duty.

  纳税义务人在减免税货物、保税货物监管期间,有合并、分立或者其他资产重组情形的,应当向海关报告。

  In cases where taxpayers undergo merger, division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs.

  按照规定需要缴税的,应当依法缴清税款;按照规定可以继续享受减免税、保税待遇的,应当到海关办理变更纳税义务人的手续。

  In cases where duty is to be paid in line with regulations, they shall pay the duty. In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.

  纳税义务人欠税或者在减免税货物、保税货物监管期间,有撤销、解散、破产或者其他依法终止经营情形的,应当在清算前向海关报告。

  In cases where taxpayers who owe duty undergo cancellation, disband, go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs before liquidation.

  海关应当依法对纳税义务人的应缴税款予以清缴。

  The customs shall collect all the overdue duties from the taxpayers in accordance with the law.

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