Import and Export Tariff of the People's Republic of China [Part 3]
Chapter V Levy of Import Duties on Imported Articles
Article 56. Customs duties on imported articles and import links taxes levied by the customs on the behalf of others are combined into import duties and will be levied by the customs in accordance with the law.
Article 57. Importation of self-use articles within the quantity specified by the Customs General Administration is exempted from import duties.
For imported self-use articles beyond the quantity specified by the Customs General Administration but still within a reasonable quantity, the taxpayer of the imported articles shall pay import duties in line with the provisions of regulations before the imported articles are granted access.
In the case of importing articles in quantities beyond a reasonable level or self-used level, the articles will be taken as imported goods and related formalities shall be followed.
For imported articles for which the State Council Tariffs Commission specifies that duties, subject to goods, are applied, customs duties shall be levied in line with the provisions of Chapters two to four of this set of regulations.
Article 58. Taxpayers of imported articles refer to entry persons carrying the articles into China, the receiver of entering postal articles, and consignee of articles imported by other means.
Article 59. Taxpayers of imported articles may handle the duty payment formalities by themselves, or commission others to handle the formalities on their behalf. Commissioned persons shall abide by the various provisions on taxpayers in this chapter.
Article 60. Ad valorem applies to import duties.
Calculating formula of import duties is: import duties = customs value x import tariff rate
Article 61. The customs shall, in line with the provisions of the Table of Import Tariff Rates of Imported Articles, the Table of Categorisation of the People's Republic of China of Imported Articles and the Table of Customs Value of the People's Republic of China of Imported Articles formulated by the Customs General Administration, categorise imported articles, identify customs value, and tariff rate applicable.
Article 62. Tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles.
Article 63. In the case of reduction, exemption, or refunding of import duties and levying of import duties not paid, as well as levying of import duties on imported articles allowed for temporary entry, the related provisions of this set of regulations on levying of import duties on goods shall be referred to in the actual implementation.
第六章 附 则
Chapter VI Supplementary Provisions
Article 64. In cases where taxpayers and guarantors have objections to the customs identification of taxpayers, customs value, commodities categorisation, place of origin, tariff rate or exchange rate applicable, reduction or exemption from paying duties, levying of duties not paid in the entirety, refunding of duties paid, levying of late fees, method of levy, and place of taxation, they shall pay the duties, but have the right to appeal for reconsideration according to the law to the upper level of customs authority.
If they are not satisfied with the decision of reconsideration, they are entitled to the right of filing lawsuits to the people's court according to the law.
Article 65. Provisions on levy of customs duties shall be applicable to the administration of levying of import links duties levied by the customs on behalf of another.
Article 66. Violation of this set of regulations will be punished in accordance with the provisions of the Customs Law, Detailed Rules of Implementation of Administrative Punishment of the Customs Law of the People's Republic of China, and other related laws and administrative regulations.
Article 67. This set of regulations shall enter into force as of January 1, 2004 and the Regulations of the People's Republic of China on Import and Export Duties amended and published by the State Council on March 18, 1992 will be abolished at the same time.