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

d exchange rate on the 15th day as of the day on which the duty payer pays the installment of the lease fee， as well as a late fee of 0.05% of the amount of the payable duties per day from the day on which the time limit for the duty payment declaration as prescribed in the present Article expires until the day on which such declaration is filed by the duty payer.

　　Article 38 The customs shall conduct follow-up oversight of the leased goods having been imported and urge the duty payer to go through the duty payment declaration formalities in time， so as to ensure the timely， full-amount handover of the payable duties to the State treasury.

　　Article 39 A duty payer shall， within 30 days as of the day on which the lease of the imported goods expires， file an application to the customs for concluding the supervision/control formalities， and ship the goods out of The PRC. In case the duty payer purchases the leased goods or renews the lease， it shall go through the declaration process with the customs no later than the 30th day as of the day on which the lease expires.

　　With respect to purchase of the leased goods that have been imported， the customs shall determine the dutiable value and calculate and levy the payable duties， in accordance with relevant provisions on determining the dutiable value of imported goods， as well as the applicable exchange rate and tariff on the day on which it accepts the declaration and handles relevant formalities for their purchase.

　　With respect to renewal of lease of the goods that have been imported， the duty payer shall submit the lease renewal contract to the customs， and go through the declaration and duty payment formalities according to Articles 36 and 37 of the present Rules.

　　Article 40 Where a duty payer fails to go through the declaration procedure and relevant formalities for purchasing the leased goods that have been imported， within the time limit as prescribed in Paragraph 1 of Article 39 of the present Rules， the customs shall， in addition to the determination of the dutiable value and levying of the payable duties on the basis of the applicable tariff and exchange rate on the 30th day as of the day on which the lease of the goods expires， levy a late fee of 0.05% of the amount of the payable duties per day as of the 30th day upon expiration of the lease until the day on which the declaration is filed by the duty paye

r.

　　Where a duty payer fails to go through the declaration procedure and relevant formalities for renewing the lease of the goods that have been imported， within the time limit as prescribed in Paragraph 1 of Article 39 of the present Rules， the customs shall， in addition to the levying of the payable duties in accordance with Article 37 of the present Rules， levy a late fee of 0.05% of the amount of the payable duties per day as of the 30th day upon expiration of the lease until the day on which the declaration is filed by the duty payer.

　　Article 41 Where the lease of goods that have been imported terminates prior to its expiration， the day on which the lease expires shall be regarded as the day on which the lease terminates.

　　Section 3 Temporary Entry/Exit Goods

　　Article 42 The customs shall， according to relevant provisions， oversee the goods that temporarily enter or leave The PRC upon its approval.

　　Article 43 With respect to temporary entry/exit goods as listed in Paragraph 1 of Article 42 of the Customs Duty Regulation， a duty payer may opt not to pay the duties for the time being within the time limit as prescribed by the customs.

　　Where any temporary entry/exit goods as cited in the preceding paragraph are not to be shipped out of or back to the PRC after the time limit expires， the duty payer shall go through the declaration and duty payment formalities with the customs before the time limit expires. The customs shall levy duties in accordance with relevant provisions.

　　Article 44 For any temporary entry/exit goods beyond the scope of those as listed in Paragraph 1 of Article 42 of the Customs Duty Regulation， the customs shall， according to relevant provisions on determining the dutiable value of imports or exports， as well as the applicable exchange rate and tariff on the day when the entry or exit declaration of the goods is accepted， determine the dutiable value， and levy the duties either on a monthly basis or at the time when the goods are shipped out of or back to the PRC within the prescribed time limit.

　　The time limit for calculating and levying the duties shall be 60 months. If the goods stay in The PRC for more than 15 days but less than one month， it will be regarded as a full month for the calculation and levying of duties. If the goods stay in The PRC for less than 15 days， no duties will be levied. Such time limit shall be counted as of the day on which the goods are cleared with the customs.

　　The formula for calculating the duties on a monthly basis shall be：

　　Monthly Amount of the Duties = Total Amount of the Duties × （1/60）

　　Monthly Amount of the Import linkage taxes = Total Amount of the Import linkage taxes × （1/60）

　　Where any temporary entry/exit goods as cited in the first paragraph of the present Article are not to be shipped out of or back to the PRC after the time limit expires， the duty payer shall go through the import/export declaration and duty payment formalities with the customs before the time limit expires， and settle the payable duties.

　　Article 45 Where any temporary entry/exit goods fail to be shipped out of or back to the PRC within the time limit， if the duty payer fails to go through the import/export declaration and duty payment formalities with the customs before the time limit expires， the customs shall levy the payable duties in accordance with relevant provisions， and levy a late fee of 0.05% of the amount of the payable duties per day as of the day on which the time limit expires until the day on which the declaration is filed by the duty payer.

　　Article 46 The time limit as cited from Article 43 to Article 45 of the present Rules shall cover the time period which has been extended upon the approval of the customs for the temporary entry/exit goods to be shipped out of or back to the PRC.

　　Section 4 Entry/Exit Goods for Maintenance and Ex

it Goods for Processing

　　Article 47 When going through the import declaration procedure for any entry goods for maintenance， a duty payer shall submit the goods maintenance contract （or the original import contract containing a maintenance article） to the customs， and provide an import duty guarantee or be subject to the administration of the customs under the item of bonded goods.

　　When the import of any raw materials or spare/component parts is needed for fixing the entry goods for maintenance purposes， the duty payer shall， when going through the import declaration procedure， submit the goods maintenance contract （or the original import contract containing a maintenance article） and the import declaration form for the goods （except for the raw materials or spare/component parts which are concurrently declared and imported with the entry goods for maintenance）， and provide an import duty guarantee or be subject to the oversight of the customs under the item of bonded goods. The raw materials or spare/component parts thus imported shall be used exclusively for maintaining the entry goods for maintenance purposes； any of their residuals upon completion of the maintenance shall be shipped out of The PRC concurrently with the goods.

　　Article 48 When going through the export declaration procedure for shipping out of The PRC any entry goods for maintenance purposes as well as the residuals of the raw materials or spare/component parts imported for their maintenance， a duty payer shall submit such papers as the original import declaration form for the goods and the raw materials or spare/component parts subsequently imported， as well the maintenance contract （or the original export contract containing a maintenance article）。 Based on such declaration， the customs shall handle relevant formalities for canceling the duty guarantee， as provided by the duty payer when the goods or spare/component parts enter The PRC. If they are administered by the customs under the item of bonded goods， relevant provisions on the administration of bonded goods shall apply.

　　Where， due to justifiable reasons， any entry goods for maintenance are unable to be shipped out of The PRC within the time limit as prescribed by the customs， the duty payer shall， before the time limit expires， make a statement of the reasons and file an application for time limit extension.

　　Article 49 Where any entry goods for maintenance fail to be shipped out of The PRC within the time limit （including the extended period； the same below） as permitted by the customs， the customs shall oversee them in accordance with relevant provisions on levying duties for the import or export of regular goods， and convert the duty guarantee， as provided by the duty payer when the goods enters The PRC， to the payment of the duties.

　　Article 50 When going through the export declaration procedure for exit goods for maintenance purposes， a duty payer shall submit the goods maintenance contract （or the original import contract containing a maintenance article） to the customs. Such goods shall be shipped back to the PRC within the time limit as prescribed by the customs.

　　Article 51 When going through the import declaration procedure for shipping the exit goods for maintenance back to the PRC， a duty payer shall submit to the customs such papers as the original export declaration fo

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