Chapter 1 General Provisions Article 1 In order to implement the policy of opening up to the outside world and promote the development of foreign economic and trade and the national economy, these regulations are formulated in accordance with the relevant provisions of the Customs Law of the People's Republic of China. Article 2 Goods permitted to be imported and exported by the People's Republic of China shall be levied by the customs in accordance with the "Customs Import and Export Tariffs of the People's Republic of China" (hereinafter referred to as the "Customs Import and Export Tariffs"), unless otherwise stipulated by the state. Import duties or export duties.

For goods originating in China purchased and imported from abroad, the customs will collect import duties in accordance with the "Customs Import and Export Tariffs".

The "Customs Import and Export Tariffs" are an integral part of these regulations. Article 3 The State Council shall establish a Tariff Commission, whose responsibilities are to propose guidelines, policies, and principles for formulating or revising the "Export Tariff Amendment Regulations" and "Customs Import and Export Tariffs", review draft revisions to tariffs, formulate tentative tax rates, and review and approve partial adjustments to tax rates. .

The composition of the Tariff Commission of the State Council shall be stipulated by the State Council. Article 4 The consignee of imported goods and the consignor of exported goods are the taxpayers of customs duties.

An agent who accepts entrustment to handle relevant procedures shall abide by the provisions of these Regulations on its client. Article 5 The tax exemption measures for inbound and outbound passenger luggage and personal postal items shall be separately prescribed by the Customs Tariff Commission of the State Council. Chapter 2 Application of Tax Rates Article 6 Import tariffs are divided into general tax rates and preferential tax rates. Imported goods originating from countries or regions that have not concluded a tariff reciprocity agreement with the People's Republic of China will be taxed at ordinary rates; goods originating from countries or regions that have a tariff reciprocity agreement with the People's Republic of China Imported goods from a country or region are taxed at preferential rates.

Imported goods that are taxed at ordinary rates as stipulated in the preceding paragraph may be taxed at preferential rates with special approval from the Customs Tariff Commission of the State Council.

If any country or region imposes discriminatory tariffs or gives other discriminatory treatment to its imported goods originating in the People's Republic of China, the customs will impose Special tariffs may be levied on imported goods. The types of goods subject to special tariffs, tax rates and the start and stop times shall be determined by the Tariff Commission of the State Council and promulgated for implementation. Article 7 Imported and exported goods shall be classified into appropriate tax numbers in accordance with the classification principles stipulated in the Customs Import and Export Tariffs, and shall be taxed according to the applicable tax rate. Article 8 Import and export goods shall be taxed according to the tax rate in effect on the date when the consignee or consignor or their agent declares import or export.

If the imported goods are declared in advance with the approval of the customs before they arrive, they shall be taxed according to the tax rate in effect on the date when the means of transport carrying the goods declare entry. Article 9 For tax payments and refunds on imported and exported goods, the tax rate in effect on the date when the imported or exported goods were originally declared for import or export shall apply. The specific measures will be stipulated separately by the General Administration of Customs. Chapter 3 Appraisal of Duty-Paid Value Article 10 The duty-paid value of imported goods shall be the CIF value based on the transaction price approved by the customs. The CIF price includes the price of the goods, plus packaging fees, freight, insurance and other labor costs before the goods arrive at the entry point within the territory of the People's Republic of China and the national customs. Article 11 If the CIF value of imported goods cannot be determined after customs review, the customs shall assess the dutiable value based on the following prices: (1) The imported goods are from the same exporting country or The transaction price of the same or similar goods purchased in the region;

(2) The transaction price of the same or similar goods imported in the international market;

(3) The transaction price of the imported goods in the international market;

The wholesale price of the same or similar imported goods in the domestic market, minus import duties, other taxes on the import process, and post-import transportation, storage, operating expenses and profits;

(IV) ) The price assessed by the customs using other reasonable methods. Article 12 If machinery, equipment, means of transportation or other goods shipped for repair abroad have been declared to the customs when leaving the country and are re-shipped into the country within the time limit specified by the customs, the repair fee and material fee approved by the customs shall be regarded as the duty-paid value. .

Article 13 If the goods shipped overseas for processing have been declared to the customs when leaving the country and are re-shipped into the country within the time limit specified by the customs, the CIF price of the processed goods when they enter the country shall be the same as or similar to the original outbound goods or the same or similar price. The difference between the CIF price of the goods at the time of entry is regarded as the duty-paid value.

The varieties and specific management methods of the goods mentioned in the preceding paragraph shall be separately stipulated by the General Administration of Customs. Article 14 For goods imported by lease (including leasing), the rent of the goods approved by the customs shall be used as the dutiable value. Article 15 The dutiable value of imported goods shall include the patents, trademarks, copyrights, proprietary technologies, computer software and materials related to the imported goods paid overseas for the purpose of manufacturing, using, publishing or distributing within the country. cost. Article 16 The duty-paid value of exported goods shall be the FOB price of the goods sold overseas as approved by the customs, after deducting the export duties. When the FOB price cannot be determined, the customs value shall be assessed by the customs. Article 17 Consignees and consignors of imported and exported goods or their agents shall truthfully declare the transaction value of imported and exported goods to the customs. If the declared transaction price is significantly lower or higher than the transaction price of the same or similar goods, the customs shall determine the duty-paid value in accordance with the provisions of these Regulations.