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

toms duties already collected even though the relevant documents and papers are subsequently produced to the Customs.

　　Article 21 In case the CIF price of imports， the FOB price of exports， the rental for imported or exported goods， the charges on repairs or the cost of materials and spare parts are computed in foreign currencies， they shall be converted into RMB at the price between the buying and selling prices quoted by the State administrative organ in charge of exchange control in Schedule of Exchange Rates of RMB Against Foreign Currencies on the date of issuance of the duty memorandum. In case the exchange rate of any foreign currency is not available in the Schedule， the Customs may apply the exchange rate set by the above administrative organ.

　　Chapter IV Payment Refund and Recovery of Customs Duties

　　Article 22 The consignee or consignor or his agent shall pay Customs duties at the designated bank within seven days （excluding Sundays and national holidays） after the date of issuance of the duty memorandum by the Customs. In case of any payment in arrears， the Customs may order the fulfilment of the payment according to law， and 1？ of the total amount of the overdue Customs duties shall be charged as a fee on delayed payment per day from the eighth day to the date of fulfilment of the payment.

　　Article 23 The Customs shall levy Customs duties and charge fees on delayed payment of RMB unless otherwise provided for by the Customs General Administration.

　　Article 24 The Customs shall issue receipts for any Customs duties collected or any fees on delayed payment charged. The form of the receipt shall be prescribed by the Customs General Administration.

　　Article 25 Under any of the following circumstances， the consignee or the consignor or his agent may， within one year from the date of payment of Customs duties， claim for a refund from the Customs by submitting to the Customs a written application specifying the reasons therefor， and the receipt for the paid Customs duties attached failing which his claim shall not be entertained：

　　

（1） any amount of Customs duties is overpaid as a result of the wrong assessment by the Customs；

　　（2） any duty paid on goods imported which are exempted from the examination by the Customs are discovered to be short-landed with the verification by the Customs；（3） any duty paid on goods to exported are not shipped for some reasons and declared to the Customs as shut-out cargo with the verification by the Customs. Any delayed application for a refund shall not be accepted. The Customs shall complete a written response and notify a duty refund applicant within 30 days of accepting a refund application.

　　Article 26 In case Customs duties are short-levied or not levied on imports or exports， the Customs may， within one year after the date of payment of Customs duties or the date of release of the goods， recover the amount of Customs duties short-levied or not levied. If any imports or exports are short-levied or not levied owing to an act in violation of the Customs regulations by the consignee or consignor or his agent， the Customs may recover from him the Customs duties short-levied or not levied within three years.

　　Chapter V Reduction or Exemption of Customs Duties and the Procedures for Examination and Approval

　　Article 27 Goods falling in any following categories may be exempted from the levy of Customs duties upon verification by the Customs：

　　（1） goods of a consignment on which Customs duties are estimated to be below RMB ten yuan；

　　（2） advertising matters and samples， which are of no commercial value；

　　（3） goods and materials， which are rendered gratis by international organizations or foreign governments；

　　（4） fuels， stores， beverages and provisions for use en route loaded on any means of transport， which is in transit across the frontier. In case any goods exported are shipped back into the Customs territory for some reason， the original consignor or his agent shall submit a declaration for entry with the original documents and papers attached and verified by the Customs， import duties may be exempted. However， the export duties already collected shall not be refunded. Imports returned abroad for any reason shall be declared to the Customs at the place of exit by the original consignee or agent and the original import documentation shall be presented. If the Customs examination verifies the details， export duties may be exempted， but import duties already paid shall not be refunded.

　　Article 28 The Customs may， in consideration of any of the following circumstances， grant reduction or exemption of Customs duties on any goods falling in any of the following categories：

　　（1） goods damaged， destroyed or lost en route to the Customs territory or at the time of unloading；

　　（2） goods damaged， destroyed or lost as a result force majeure after unloading but prior to release；

　　（3） goods discovered already leaky， damaged or rotten at the time of the examination by the Customs， provided the cause is proved to be other than improper storage.

　　Article 29 Customs duties shall be reduced or exempted on goods and article in accordance with the relevant provisions of the international treaties， to which the People's Republic of China is a contracting or acceding party.

　　Article 30 The levy of Customs duties may be exempted temporarily on samples， exhibits， engineering equipment， vehicles and vessels for construction， instruments and tools for installation， cinema to graphic and television apparatus， containers of goods， and theatrical costumes and paraphernalia， which are permitted by the Customs to be temporarily shipped into or out of the Customs territory and reshipped out of or into the Customs territory within six months， provided a deposit of an amount equivalent To that of the Customs duties or a guarantee is submitted to the Customs by the consignee or consignor. The time limit of six months stipulated in

the preceding paragraph may be extended at the discretion of the Customs. If， subject to examination and approval by the Customs， an extension of the import period is granted for temporarily imported engineering equipment， vehicles and vessels for construction， etc， the Customs shall， during the extension period， levy import duty pursuant to the period of usage of the respective goods. The specific measures shall be separately formulated by the Customs General Administration.

　　Article 31 Raw materials， supplementary materials， parts， components， accessories and packing materials imported for processing and assembling finished products for foreign business persons or for manufacturing products for export shall be exempt from import duties pursuant to the actual amount of goods processed for export； or import duties may be levied up-front on import materials and parts and subsequently refunded pursuant to the actual amount of goods processed for export.

　　Article 32 Measures on the levy or exemption of Customs duties on free replacement goods shall be separately formulated by the Customs General Administration.

　　Article 33 Customs duties shall be reduced or exempted in accordance with the provisions set out in the relevant regulations on goods imported into or exported out of the designated areas， such as special economic zones or the designated enterprises， such as Chinese-foreign equity joint ventures， Chinese-foreign contractual joint ventures and sole enterprises with foreign investment， and also on goods falling in the category of preferential treatment by laws and regulations.

　　Article 34 In case the consignee or consignor or his agent applies for adhocreduction or exemption of Customs duties on imports or exports， a written application specifying the reason therein and necessary documentary evidence shall be submitted to the Customs for examination prior to the importation or exportation of the goods. The Customs shall transmit the application verified to the Customs General Administration， which may， in accordance with the relevant regulations formulated by the State Council， examine and approve it with or without consulting with the Ministry of Finance.

　　Article 35 If the Customs， in relation to imports granted preferential duty reductions or exemptions pursuant to the provisions of the State laws or regulations， examines and approves， within the supervisory and control period， an application for the sale or assignment of such goods or their use for other purposes， the value of the goods shall be reappraised in accordance with the period of usage and supplementary payments of import duties made. The supervisory and control limit of years shall be formulated separately by the Customs General Administration.

　　Chapter VI Procedures for Appeal

　　Article 36 If a person obliged to pay Customs duties disagrees with a decision by the Customs in relation to such matters as duty payment， duty reduction， supplementary payment or the refund of duty paid on imports and exports， the party concerned shall first pay the amount determined by the Customs， and then， within 30 days of the Customs issuing a receipt of payment， lodged with the Customs a written application for reconsideration. The Customs shall not accept an appeal lodge after the expiry of The prescribed time limit.

　　Article 37 The Customs shall make its decision on the appeal within 15 days as of the date of receipt of the appeal. Should the person obligated to pay Customs duties refuse to accept the decision， he may appeal to the Customs General Administration for reconsideration within 15 days as of the date of receipt of the notice of decision.

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