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

an entry declaration is filed for the vehicle carrying the goods shall apply for the calculation and levying of the duties.

　　In case a duty payer is required to pay any duties due to violation of relevant provisions， the valid tariff for the day on which the violation occurs shall apply. If the exact day when the violation occurs is unable to be determined， the valid rate for the day on which the Customs detects the violation shall apply.

　　Article 14 Where， under any of the following circumstances， the payment of duties is required for bonded goods， the goods with duty reduction or exemption， or leased goods， any of which have been cleared upon entry declaration， or the temporary entry/exit goods which have been cleared upon entry or exit declaration， the valid tariff for the day on which the customs accepts the renewed declaration filed by the duty payer to go through relevant formalities for duty payment shall apply.

　　（1） If， upon approval， the bonded goods are not to be shipped out of The PRC；

　　（2） If the goods stored in a bonded warehouse are transited for sale on the domestic market；

　　（3） If， upon approval， the goods with duty reduction or exemption are transferred， or used for other purposes；

　　（4） If， upon approval， the temporary entry/exit goods on which the payment of duties is temporarily not required are not to be shipped out of or back to the PRC； or

　　（5） If the import duties on the leased goods are paid by installment.

　　Article 15 In case any duties are to be recovered or refunded on the imported or exported goods， the applicable tariff shall be determined in accordance with Articles 13 and 14 of the present Rules

　　Article 16 In case the value of the imported or exported goods or the associated expenses are denominated in a foreign currency， the customs shall， for the purpose of calculating the dutiable value of the goods， convert them into RMB according to the valid exchange rate for the day when the tariff is applied to the goods. The dutiable value shall be rounded off to RMB fen.

　　The exchange rate adopted monthly

by the customs as the basis for the calculation of dutiable value shall be the basic exchange rate as posted by the People's Bank of China on the third Wednesday of the previous month （the fourth Wednesday shall be an alternate to the third one， in case the latter is any statutory state holiday）。 If the value of the imported or exported goods or the associated expenses are denominated in a foreign currency beyond the scope of foreign currencies of basic exchange rate， the median （rounded off to 4 decimal places after RMB yuan） of the cash buying and selling rates as posted by the Bank of China on the same day shall apply. In the event of major currency fluctuations of the above rates， the customs may otherwise prescribe the exchange rate applicable for the calculation and levying of duties upon its own discretion， but it shall make an announcement.

　　Article 17 The customs shall， in accordance with the Customs Duty Regulation， levy the duties on the imports and exports ad valorem or by quantity or by any other means as prescribed by the State.

　　The customs shall calculate and levy the import linkage taxes on the imported or exported goods， in light of the applicable tariff item， tariff nomenclature heading number， tariff and calculation formula as prescribed in relevant laws and regulations.

　　Except otherwise prescribed， the customs duties and the import linkage taxes shall be calculated in accordance with the following formulas：

　　The formula for ad valorem calculating the customs duties： Payable Duties = Dutiable Value × Tariff

　　The formula for calculating the customs duties by quantity： Payable Duties = Quantity of Goods × Unit Duty Value

　　The formula for calculating the import process value-added tax： Payable Tax = （Dutiable Value ＋ Duties Levied ＋ Consumption Tax Levied） × Value － added Tax Rate

　　The formula for ad valorem calculating the import process consumption tax： Payable Tax = [（Dutiable Value ＋ Duties Levied）/（1－Consumption Tax Rate）] × Consumption Tax Rate

　　The formula for calculating the import process consumption tax by quantity： Payable Tax = Quantity of Goods × Unit Consumption Tax

　　Article 18 In case the entry of goods actually takes place， the customs shall， unless otherwise prescribed， issue the duty payment form in a timely manner after completing the field examination upon receipt of the declaration. In case an inspection is needed to determine the classification， dutiable value， and place of origin of the goods， the duty payment form shall be issued or modified after the inspection is completed.

　　The duty payer shall sign for the customs duty payment form upon its receipt.

　　Article 19 The customs duty payment form shall be in six copies （see Attachment 2 for the format）。 The first copy （receipt） shall be given to the payment-making organization or the duty payer， after being sealed by the bank upon receipt of the payment. The second copy （certificate of payment） shall be kept by the account-opening bank of the payment-making organization. The third copy （certificate of payment collection） shall be kept by the State treasury to which the payment is made. The fourth copy （return receipt） shall be returned to the finance department of the customs， after being sealed by the State treasury. For the fifth copy （verification copy）， after payment is made to the State treasury， the exclusive form for paying the customs duties shall be returned to the customs， and the exclusive form for paying the import taxes be sent to the local tax department. The sixth copy （stub copy） shall be archived by the form-issuing unit.

　　Article 20 A duty payer shall pay the duties to the designated bank within 15 days from the day on which the duty payment form is issued by the customs. Any duty payer failing to make the payment within such time limit shall pay a late fee of 0.05% of the amount of the outstanding duties per day

from the day on which the time limit expires until the day on which the outstanding duties are paid. The duty payer shall pay the outstanding duties to the designated bank within 15 days from the day on which the late fee payment form is issued by the customs. The format of the late fee payment form is identical to that of the duty payment form.

　　In case the day on which the time limit expires falls on a rest day such as Saturday or Sunday or any statutory holiday of the State， the first working day after the rest day or the statutory holiday shall be the alternate due date. If the rest and working days are adjusted on a temporary basis by the State Council， the customs shall calculate the time limit in light of the adjustment.

　　Article 21 The customs duties， the import linkage taxes， the late fees， etc. shall be calculated and levied in terms of RMB and rounded off to RMB fen. The threshold for levying a late fee shall be 50 RMB yuan.

　　Article 22 The day on which the bank receives the payment shall be the day on which a duty payer settles the duties. The duty payer shall， after paying the duties to the bank， send the duty payment form that is sealed by the bank upon receipt of the payment in a timely manner to the customs for verification， which shall go through the write-off formalities thereafter.

　　If a bank is found to have failed to transfer the duties in good time or in full amount to the State treasury， the customs shall notify the latter of such relevant information.

　　Article 23 In case a duty payer has lost the duty payment form before the payment is made， he/she may file a written application with the form-issuing customs for reissue. The customs shall make verification thereabout and issue a remedial form within two working days upon receipt of the application as filed by the duty payer. The content in remedial form shall be same as in the original.

　　Should a duty payment form be lost after the payment of duty is made， the duty payer may file a written application to the form-issuing customs for confirming the payment within one year from the day on which the payment is made. The customs shall make a confirmation without making a reissue of the duty payment form.

　　Article 24 Where a duty payer is unable to pay the duties within the time limit due to force majeure or change of the duty policies of the State， it shall， prior to the import or export of the goods， file a written application for a time limit extension， to which relevant materials are attached， and provide a payment plan to the General Administration of Customs' directly-controlled agency under whose jurisdiction the customs handles the import/export declaration and duty levying formalities.

　　Where the real act of import or export of the goods occurs， if a duty payer requests the customs to clear the goods before duty payment， it shall provide a duty guarantee to the latter.

　　Article 25 The General Administration of Customs' directly-controlled agency shall verify the application for a time limit extension within 10 days upon its receipt. If the circumstances as stated in the application are found to be true， it shall immediately submit the application to the General Administration of Customs， which shall， within 20 days upon receipt of the application， make a decision on whether or not to approve the time limit extension， and if yes， how long the time limit will be extended， and notify the said agency of its decision. In case it is impossible to make a decision within 20 days due to special circumstances， another 10 days will be allowed at the General Administration of Customs' discretion.

　

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