中华人民共和国进出口关税条例 REGULATIONS OF THE PEOPLES REPUBLIC OF CHINA ON IMPORT AND EXPORT DUTIES

国务院令第96号
（Promulgated by the State Council on March 7， 1985， amended and promulgated by the State Council on September 12， 1987， amended and promulgated for a second time on March 18， 1992 according to the Decision of the State Council on Amending the Regulations of the People's Republic of China on Import and Export Duties）
时效性：失效　 颁布日期：19920228 　实施日期：19920401 　失效日期：20040101 　颁布单位：国务院

　　Chapter I General Provisions

　　Article 1 These Regulations are formulated in accordance with the relevant provisions of Customs Law of the People's Republic of China with a view to implementing the policy of opening to the outside world and promoting the development of foreign economic relations and foreign trade and the national economy.

　　Article 2 All goods permitted to be imported into or exported out of the People's Republic of China shall， unless otherwise provided for by the State， be subject to the levy of Customs import or export duties according to the Customs Import and Export Tariff of the People's Republic of China（hereinafter referred to as Customs Import and Export Tariff）。If goods originating within Chinese territory are purchased from outside Chinese territory for import， Customs shall levy import duty in accordance with the Customs Import and Export Tariff. Customs Import and Export Tariff is an integral part of these Regulations.

　　Article 3 The Tariff Commission established by the State Council is charged with The responsibility to formulate or amend the guideline， policies And principles for Regulations on Import and Export Duties and Customs Import and Export Tariff， to examine the draft of amendments of Tariff， to set temporary tariff rates and to examine and approve partial adjustment of tariff rates. The composition of the State Council Customs Tariff Commission shall be prescribed by the State Council.

　　Article 4 Both the consignee of imports and the consignor of exports are persons obligated to pay Customs duties. The agent entrusted to go through the related procedures shall abide by all the provisions of these Regulations pertaining to his client.

　　Article 5 The measures on the levy of or exemption from import or export duties on incoming and outgoing passengers luggage and articles and on personal postal matters shall be formulated by the State Council Customs Tariff Commission.

　　Chapter II Application of Tariff Rates

　　Article 6 Customs import duty shall be calculated in accordance with general tariff rates and preferential tariff rates. The general tariff rate shall apply to an import originating in a country or region with which the People's Republic of China has not yet signed an agreement containing reciprocal preferential tariff clauses. The preferential tariff rate shall apply to an import originating in a country or region with which the People's Republic of China has signed an agreement containing reciprocal preferential tariff clauses. Imports to which general tariff rates apply pursuant to the provisions of the previous paragraph may have duty levied in accordance with preferential tariff rates subject to special approval from the State Council Customs Tariff Commission. If imports originating in the People's Republic of China are subject To discriminatory rates of duty or other types of discriminatory treatment by any country or region， Customs may impose a special Customs duty on imports originating in the said country or region. The State Council Customs Tariff Commission shall determine and promulgate for implementation details of the types of goods subject to the special Customs duty， the duty rates and the time period when such levies commence and finish.

　　Article 7 Import and export commodities shall be classified under appropriate tax item numbers in accordance with the category provisions of the Customs Import and Export Tariff and shall be subject to tax levies pursuant to relevant tax ra

tes.

　　Article 8 Customs duties shall be levied on imports or exports at the tariff rates obtaining on the date of declaration for imports or exports by the consignee or consignor or his agent. Imports which are permitted by the Customs to be declared prior to their entry shall be subject to the levy of import duties at the tariff rates obtaining on the date of entry of the means of transport involved.

　　Article 9 If an import or export is subject to a supplementary duty payment or refund of duty， the rate of duty on the date of the good's original import or export declaration shall apply. The specific measures shall be formulated by the Customs General Administration.

　　Chapter III Verification of the Duty-paying Value

　　Article 10 The duty-paying value of the goods to be imported shall be Assessed according to the CIF price based on the normal transaction price verified by the Customs. The CIF price shall cover the price of the goods， packing charges， freight， insurance premiums and other service charges incurred prior to the unloading of the goods at the port of entry in the Customs territory of the People's Republic of China.

　　Article 11 If unable through examination to determine the CIF price of an import， the Customs shall assess its duty-paying value based successively on the following prices：

　　（1） the transaction price of an item equivalent or similar to and from the same country or region of origin as the said import：

　　（2） the transaction price on the international market of an item equivalent or similar to the said import；

　　（3） the wholesale price on the domestic market of an item equivalent or similar to the said import， minus import duty， other import-linked taxes or duty and the post-import transport， storage and business costs and after-profit price；

　　（4） a price valued by the Customs using other reasonable methods.

　　Article 12 The duty-paying value of mechanic appliances， means of transport or any other goods， which were shipped out of the Customs territory for the purpose of repairs with the declaration for exports made in advance and shipped back into the Customs territory within the time limit set by the Customs shall be identical with the normal charges on the repairs and the cost of materials and spare parts used for the repairs， both of which shall be subject to the examination and approval by the Customs.

　　Article 13 The duty-paying value of the goods which were shipped out of the Customs territory for processing with the declaration for exports made to the Customs in advance and shipped back into the Customs territory within the time limit set by the Customs shall be identical with the difference between the CIF price of the processed goods at the time of entry and the CIF price of the original goods shipped out of the Customs territory or of the identical or similar goods at the time of entry. The specific measures shall be formulated by the Customs General Administration governing the varieties of the aforesaid goods and their control.

　　Article 14 The duty-paying value of the goods to be imported on lease （including those for rent） shall be assessed according to the rental for the goods， which is subject to the examination and approval by the Customs.

　　Article 15 The duty-paying value of the goods to be imported shall include fees for patents， trademarks， copyright， proprietary technology， computer software， information， etc.， which are incurred in relation to the said imports and paid to foreign parties in order that the goods may be manufactured， used， published or distributed domestically.

　　Article 16 The duty-paying value of the goods to be exported for sale shall be identical with the FOB price of the goods with the export duties deducted. The above FOB price shall be subject to the examination and approval by the Customs. If unable to determine the FOB price of an export， the

Customs shall assess its duty-paying value.

　　Article 17 The consignee and consignor of imports or exports or their agents shall accurately declare the transaction price of the said imports and exports. If the declared transaction price is significantly lower or higher than the transaction price of equivalent or similar goods， the Customs shall determine the duty-paying value pursuant to the provisions of these Regulations.

　　Article 18 The consignee of imports or consignor of exports or their agents shall， at the time of submitting the declaration for imports or exports， produce to the Customs the invoices indicating the real price， freight， insurance premiums and other expenses incurred for the goods （with manufactures' invoices， if any）， packing lists and other relevant papers for the examination and approval by the Customs. All the above invoices and papers shall be signed and stamped by the consignee or consignor or his agent to affirm their authenticity.

　　Article 19 The consignee or consignor or his agent shall produce the invoices and other papers for the Customs to assess the duty-paying value of the goods to be imported or exported. If necessary， the Customs may examine the relevant contracts， accounts， bills and other papers of both the buyers and the sellers or make any further investigation. The Customs may also check the above documents and papers even after the levy of Customs duties on， and the release of the goods in question.

　　Article 20 In case the consignee and consignor or his agent fail to produce the relevant documents and papers stipulated in Article 18 for examination by the Customs at the time of submitting the declaration for imports or exports， Customs duties shall be levied according to the duty- paying value assessed by the Customs. No adjustment shall be made of the Cus

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