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【Policy & Issues】[3] 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 3]

 

第五章 进境物品进口税的征收

 

  Chapter V Levy of Import Duties on Imported Articles

 

  第五十六条 进境物品的关税以及进口环节海关代征税合并为进口税,由海关依法征收。

 

  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.

 

  第五十七条 海关总署规定数额以内的个人自用进境物品,免征进口税。

 

  Article 57. Importation of self-use articles within the quantity specified by the Customs General Administration is exempted from import duties.

 

  超过海关总署规定数额但仍在合理数量以内的个人自用进境物品,由进境物品的纳税义务人在进境物品放行前按照规定缴纳进口税。

 

  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.

 

  超过合理、自用数量的进境物品应当按照进口货物依法办理相关手续。

 

  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.

 

  国务院关税税则委员会规定按货物征税的进境物品,按照本条例第二章至第四章的规定征收关税。

 

  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.

 

  第五十八条 进境物品的纳税义务人是指,携带物品进境的入境人员、进境邮递物品的收件人以及以其他方式进口物品的收件人。

 

  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.

 

  第五十九条 进境物品的纳税义务人可以自行办理纳税手续,也可以委托他人办理纳税手续。接受委托的人应当遵守本章对纳税义务人的各项规定。

 

  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.

 

  第六十条 进口税从价计征。

 

  Article 60. Ad valorem applies to import duties.

 

  进口税的计算公式为:进口税税额=完税价格?进口税税率

 

  Calculating formula of import duties is: import duties = customs value x import tariff rate

 

  第六十一条 海关应当按照《进境物品进口税税率表》及海关总署制定的《中华人民共和国进境物品归类表》、《中华人民共和国进境物品完税价格表》对进境物品进行归类、确定完税价格和确定适用税率。

 

  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.

 

  第六十二条 进境物品,适用海关填发税款缴款书之日实施的税率和完税价格。

 

  Article 62. Tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles.

 

  第六十三条 进口税的减征、免征、补征、追征、退还以及对暂准进境物品征收进口税参照本条例对货物征收进口关税的有关规定执行。

 

  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

 

  Chapter VI Supplementary Provisions

 

  第六十四条 纳税义务人、担保人对海关确定纳税义务人、确定完税价格、商品归类、确定原产地、适用税率或者汇率、减征或者免征税款、补税、退税、征收滞纳金、确定计征方式以及确定纳税地点有异议的,应当缴纳税款,并可以依法向上一级海关申请复议。

 

  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.

 

  对复议决定不服的,可以依法向人民法院提起诉讼。

 

  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.

 

  第六十五条 进口环节海关代征税的征收管理,适用关税征收管理的规定。

 

  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.

 

  第六十六条 有违反本条例规定行为的,按照《海关法》、《中华人民共和国海关法行政处罚实施细则》和其他有关法律、行政法规的规定处罚。

 

  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.

 

  第六十七条 本条例自200411日起施行。1992318日国务院修订发布的《中华人民共和国进出口关税条例》同时废止。

 

  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.

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