中华人民共和国海关进出口货物征税管理办法 Decree of the General Administration of Customs of the Peoples Republic of Chin

海关总署令第124号

颁布日期：20050104 　实施日期：20050301 　颁布单位：海关总署

　　No. 124

　　The Rules of the Customs of the People's Republic of China for the Administration of the Levying of Duties on Imports and exports， which were deliberated and adopted at the executive meeting of the General Administration of Customs on December 15th， 2004， are hereby promulgated and shall come into force on March 1st， 2005. The Rules of the Customs for the Administration of the Levying of Duties， which were promulgated on September 30th， 1986， shall be annulled simultaneously.

　　Mu Xinsheng， Director-General of the General Administration of Customs

　　January 4th， 2005

　　Rules of the Customs of the People's Republic of China on Governing the Levying of Duties on Imports and Exports

　　Chapter I General Provisions

　　Article 1 The present Rules are formulated with a view to ensuring the implementation of the duty policies of the State， better administering the levying of customs duties， upholding the rule of law in duty levying practices， safeguarding the State revenues in the form of customs duties， and protecting the lawful rights and interests of duty payers， and in accordance with the Customs Law of the People's Republic of China （hereinafter referred to as the Customs Law）， the Regulation of the People's Republic of China on Import and Export Duties （hereinafter referred to as the Customs Duty Regulation）， as well as other relevant laws and regulations.

　　Article 2 The levying of customs duties shall be accurately classified， appropriately evaluated， calculated on the basis of the applicable tariffs， reduced and exempted according to law， refunding and recovering taxes by strict standards， and timely transfer of the paid duties to the State treasury.

　　Article 3 These Rules shall apply to the levying and management of the import and export duties and taxes levied by the customs on behalf of other authorities during the import process.

　　The levying and management of the entry goods import taxes and the vessel tonnage dues shall be carried out in accordance with the provisions of relevant laws， regulations and departmental rules. In the absence of such provisions， the present Rules shall apply.

　　Article 4 The customs shall fulfill its confidentiality obligation in accordance with relevant provisions of the State and take good care of the materials involving commercial secrets that are provided by duty payers. No such materials may be provided to outsiders unless otherwise prescribed by law or regulation.

　　A duty payer may request the Customs in written form to keep confidential its commercial secrets and list in detail the contents deserving confidentiality protection， and may not refuse to provide relevant materials to the customs under any pretext of commercial secrets.

　　Chapter II The Levying of Duties on Imports and exports

　　Section 1 The Declaration and Examination

　　Article 5 When importing or exporting goods， a duty payer shall go through the declaration process with the customs in accordance with the law and provide relevant documents as required. In case the customs deems it necessary， the duty payer shall provide such documentation so as to determine the classification， dutiable value， place of origin， etc.， of the goods. If the documentation provided is in a foreign language， the customs may demand the duty payer to provide a Chinese translation， for the quality of which the duty payer shall be responsible.

　　When importing or exporting any goods with duty reduction or exemption， except those as listed in Article 72 of the present Rules， a duty payer shall submit the duty levying/exemption certificate for imported/exported goods （hereinafter referred to as the duty levying/exemption certificate； see Attachment 1 as a specimen） as issued by the customs.

　　Article 6 A duty p

ayer shall， in accordance with relevant laws， regulations and customs rules， file a bona fide declaration of the name， tariff nomenclature heading number （product ID）， specification/type， value， freight/insurance cost and other relevant costs， place of origin， quantity， etc. of the imported or exported goods.

　　Article 7 To examine and determine the classification， dutiable value， place of origin， etc. of the imported or exported goods as declared， the customs may demand a duty payer to file an additional declaration in accordance with relevant provisions. Where a duty payer deems it necessary， it may offer to file an additional declaration.

　　Article 8 The customs shall， in accordance with relevant laws， regulations and customs rules， examine the name， specification/type， tariff nomenclature heading number， place of origin， value， transaction terms， quantity， etc. of the imported or exported goods as declared by a duty payer.

　　The customs may carry out procedural examination of the content to be declared during the clearance process based on the specific circumstances， and double check the authenticity and accuracy of the declared value， classification， place of origin， etc. of the goods after their declaration.

　　Article 9 In order to determine the classification， dutiable value， place of origin， etc. of the imported or exported goods， the customs may conduct examination or organize testing， inspection of the goods， or make an investigation on relevant enterprise（s）。

　　Where， upon examination， the tariff nomenclature heading number of the goods declared by a duty payer is found to be incorrect， the customs shall conduct reexamination in accordance with relevant regulations and rules on commodities classification.

　　Where， upon examination， the value of the goods declared by a duty payer is found to mismatch the prescribed price conditions for a transaction， or it is impossible to determine the transaction price， the customs shall separately assess the value in accordance with relevant provisions on determining the dutiable value of imports and exports.

　　Where， upon examination， the place of origin of the imported or exported goods as declared by a duty payer is found to be incorrect， the customs shall， in accordance with relevant provisions of the customs on the administration of place of origin， make determinations thereof by checking the place of origin certificate as provided by the duty payer， conducting field inspection， or examining other relevant papers， etc.

　　Where， upon examination， the application for duty reduction or exemption as filed by a duty payer， or any content thereof， is found to fail to meet relevant provisions on duty reduction or exemption， the customs shall calculate and levy the duties in accordance with applicable provisions.

　　In case a duty payer is suspected of falsification or deception in its declaration， breaching the provisions of the customs， it shall be handed over to the customs for investigation or to the anti-smuggling department for treatment.

　　Article 10 Before the real act of goods import or export occurs， a duty payer may， in accordance with relevant provisions， file an application to the customs for pre-classification， pre-examination of the value， or pre-determination of the place of origin， of the goods to be imported or exported. The customs shall send a written notification to the duty payer upon the completion of such pre-examination and determination and acknowledge its validity when the real act of importing or exporting occurs.

　　Section 2 The Levying of Duties

　　Article 11 The customs shall calculate and levy the duties on the basis of the tariff nomenclature heading number， dutiable value， place of origin， of the imported or exported goods， and the applicable tariff and exchange rate.

　　Article 12 The customs shall determine the applicable tariff for the imported or

exported goods in accordance with relevant provisions of the Customs Duty Regulation on the application of the most-favored-nation tariff， the contracted tariff， the preferential tariff， the general tariff， the export tariff， the quota tariff， or the temporary tariff， as well as on the applicable tariff during the imposition of anti-dumping， countervailing， safeguard measures or retaliatory duties.

　　Article 13 For any imported or exported goods， the valid tariff for the day on which the customs accepts the import or export declaration shall apply.

　　Where， upon the approval of the customs， a declaration is filed before the arrival of the imported goods， the valid tariff for the day on which the vehicle carrying the goods is declared for border entry shall apply.

　　With respect to imported goods in transit， the valid tariff for the day on which the customs at the place of designation accepts the declaration of such goods shall apply. Where， upon the approval of the customs， a declaration is filed before the goods arrive at the place of designation， the valid tariff for the day on which the vehicle carrying the goods arrive at the place of designation shall apply.

　　With respect to exported goods in transit， the valid tariff for the day on which the customs at the place of consignment accepts the declaration of such goods shall apply.

　　With respect to imported or exported goods as declared collectively upon the approval of the customs， the valid tariff for the day on which the customs accepts the declaration for each import or export of such goods shall apply.

　　For any imported goods that are sold by the customs in accordance with the law， as a result of failure of a duty payer to go through the declaration within the time limit， the valid rate for the day on which

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