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

　The extended period for duty payment may not exceed six months from the day on which the goods are cleared.

　　If， within the extended time limit upon approval， the duty payer pays the duties， no late fee will be imposed. Failure of a duty payer to pay the duties within t

he extended time limit will result in a late fee of 0.05% of the amount of the outstanding duties per day from the day on which the extended time limit expires until the day on which the outstanding duties are paid.

　　Article 26 Where the General Administration of Customs denies an application for time limit extension for duty payment， its directly-controlled agency shall notify the duty payer and issue the duty payment form within three working days upon receipt of the decision of disapproval.

　　The duty payer shall pay the duties to the designated bank within 15 days from the day on which the customs issues the duty payment form. A duty payer who fails to pay the duties within the time limit shall pay a late fee of 0.05% of the amount of outstanding duties per day from the day on which the time limit expires until the day on which the outstanding duties are paid.

　　Article 27 When goods are imported or exported in bulk shipments of more or less quantity， the following provisions shall apply：

　　（1） In case the actual quantity of shipment is more than but within a 3% margin of， or less than that as stipulated in the contract or invoice， the customs shall calculate and levy duties on the basis of the approved unit price of the goods multiplying the quantity as stipulated in the contract or invoice. And

　　（2） In case the actual quantity of shipment is over 3% more than that as stipulated in the contract or invoice， the customs shall calculate and levy duties on the basis of the approved unit price multiplying the actual quantity of the goods imported or exported.

　　Article 28 If a duty payer or its guarantor fails to pay the duties or the late fee within three months from the day on which the time limit for duty payment expires， the customs may take enforcement measures in accordance with Article 60 of the Customs Law.

　　Where there are obvious signs that a duty payer may try to transfer or hide dutiable goods or other assets， the customs may order it to provide a duty guarantee. If the duty payer is unable to provide such a guarantee， the customs may take conservatory measures in accordance with Article 61 of the Customs Law.

　　The detailed rules for the application of enforcement and conservatory measures will be formulated separately.

　　Chapter III The Collection of Duties on Special Imports or Exports

　　Section 1 Goods Compensated at No Cost

　　Article 29 Imported goods compensated at no cost are exempted from import duties or import linkage taxes； and exported goods compensated at no cost are exempted from export duties.

　　The term “goods compensated at no cost” as mentioned in the preceding paragraph shall refer to the goods identical with the original goods or conforming to the contract， which are， after the original imports or exports are cleared with the customs， offered free-of-charge by the consigner， carrier or insurer as their compensation or replacement， due to such reasons as damage， shortage， inferior quality， or incompatible specification， of the original goods.

　　Article 30 With respect to the import or export of goods compensated at no cost， a duty payer shall handle the declaration formalities within the claim period as stipulated in the original import/export contract and within three years from the day on which the original goods are imported or exported.

　　Article 31 Where the import of goods compensated at no cost is declared， the following papers shall be provided：

　　（1） The declaration form for the original imports；

　　（2） The export declaration form for shipping the originally imported goods out of The PRC， or the certificate for abandoning the original imports to the customs；

　　（3） The duty payment form or duty reduction/exemption certificate for the original imports； and

　　（4） The claim agreement signed by and between the selling and buying parties.

　　W

ith respect to import of the goods compensated at no cost due to shortage of the original imports， none of the papers as listed in Item 2 of the preceding paragraph will be required.

　　Where the customs considers it necessary， the duty payer shall also present the testing certificate confirming the damage， shortage， inferior quality， or incompatible specification of the original imports， as issued by a qualified commodities testing agency.

　　Article 32 Where the export of the goods compensated at no cost is declared， the following papers shall be provided：

　　（1） The declaration form for the original exports；

　　（2） The import declaration form for shipping the original exports back to the PRC；

　　（3） The duty payment form or duty reduction/exemption certificate for the original exports； and

　　（4） The claim agreement signed by and between the selling and buying parties.

　　With respect to export of goods compensated at no cost due to shortage of the original exports， none of the papers as listed in Item 2 of the preceding paragraph will be required.

　　Where the customs considers it necessary， the duty payer shall also present the testing certificate confirming the damage， shortage， inferior quality， or incompatible specification of the original exports， as released by a qualified commodities testing agency.

　　Article 33 Where goods compensated at no cost as declared by the duty payer for import or export are not identical to the original goods that are shipped out of or back to the PRC， or fail to observe the stipulations of the contract， the duty payer shall state the reason（s） to the customs.

　　Where there is a justifiable reason upon the customs' examination， and the tariff nomenclature heading number has not changed， the customs shall， in light of relevant provisions on determining the dutiable value of imports or exports and the applicable exchange rate and tariff for the original imports or exports， determine the dutiable value and calculate the duty payer's payable duties. If the payable duties surpass the duties already paid for the original imports or exports， the difference between them shall be levied. In case the payable duties fall short of the duties already paid for the original imports or exports， while the consigner， carrier or insurer refunds the goods payment， the customs shall refund the corresponding duties for the refunded goods payment； but in case such goods payment fails to be refunded， the difference between the payable duties and the duties already paid will not be refunded.

　　For any goods compensated or replaced free-of-charge， as being the subject of the import or export declaration， in case their tariff nomenclature heading number fails to conform to that of the original goods， relevant provisions on goods compensated at no cost will not govern， and the customs shall levy the duties according relevant provisions on the import or export of regular goods.

　　Article 34 With respect to any goods compensated or replaced free-of-charge， as being the subject of the import or export declaration， if the original imports thus replaced fail to be shipped out of The PRC or are abandoned to the customs， or if the original exports thus replaced fail to be shipped back to the PRC， the customs shall reassess the value of the original imports or exports and levy the duties accordingly， on the basis of the tariff， exchange rate and relevant provisions， applicable on the day on which the declaration for goods compensated at no cost is accepted.

　　Article 35 No export duties will be levied on the original imports as has been replaced when they are shipped out of the PRC.

　　No import duties or import linkage taxes will be levied on the original exports as has been replaced on which they are shipped back to the PRC.

　　Section 2 The Import of Leased Goods

　　Article 36 In the event of the import of

any leased goods， a duty payer shall， unless otherwise prescribed， go through the import and duty-paying declaration formalities with the local customs.

　　Where an import declaration is filed for leased goods， the duty payer shall provide the lease contract as well as other relevant documents to the customs. Where the customs considers it necessary， the duty payer shall provide a duty guarantee to the customs.

　　Article 37 The customs shall conduct supervision and control over the import of leased goods， from the day of their entry until the day on which the customs formalities are concluded with the termination of the lease.

　　Where the duty payer pays the lease fee in a lump sum， he shall handle the duty payment procedures and pay the duties at the time when the import declaration of the leased goods is filed.

　　Where the duty payer pay the lease fee by installments， he shall handle the duty payment procedures and pay the duties in proportion to the first installment of the lease fee at the time when the import declaration of the leased goods is filed. When paying any of the subsequent installments of the lease fee， the duty payer shall go through the duty payment declaration formalities with the customs no later than the 15th day from the day on which the lease fee is paid. Where a duty payer fails to go through the duty payment declaration formalities for any of such installments within the time limit， the customs shall levy the corresponding duties on the basis of the applicable tariff an

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