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

ccept the application， and regard the day on which the materials are received as the day on which the application is accepted. In case the application materials so submitted are incomplete or fail to conform to the prescribed format， the customs shall notify the duty payer of a complete package of any additional or modified materials required to be submitted， within five days after the day on which the application materials are received， and regard the day on which all such materials are received as the day on which the refund application is accepted.

　　Where the duty payer files an application for duty refund in accordance with Article 61， 62 or 65 of the present Rules， if the customs considers it necessary， it may demand the duty payer to provide the testing certificate as issued by a qualified commodities testing agency confirming inferior quality， incompatible specification， shortage of， or damage to， the original imports or exports， or any other relevant certification.

　　The customs shall， within 30 days as of the day on which the refund application is accepted， verify the facts and notify the duty payer of its decision on whether to approve the application. If the application is approved， the duty payer shall go through relevant duty refund formalities with the customs within three months upon receipt of the customs notification approving its application.

　　Article 67 When handling the duty refund formalities， the customs shall issue a payment refund certificate （see Attachment 4 for its format） and apply the following provisions：

　　（1） Where the interest is payable on the overpaid duties refundable in accordance with Article 60 of the present Rules， the customs shall calculate the payable interest on the basis of the current deposit interest rate as posted by the People's Bank of China on the day on which the payment refund certificate is issued.

　　（2） Any import linkage value-added tax that has already been deducted shall be nonrefundable， unless otherwise prescribed by the State.

　　（3） Any late fee that has already been levied shall be nonrefundable.

　　Should the refundable duties and the payable interest need to be withdrawn from the State treasury， such withdrawal shall be carried out in accordance with the laws and regulations regarding the administration of the State treasury as well as the detailed implementation rules concerned.

　　Article 68 Where the customs detects any duties underpaid after the imports or exports are cleared， it shall， within one year as of the day when the duties are paid， recover the unpaid duties from the duty payer. Where the customs detects any duties ignored， it shall， within one year as of the

day on which the goods are cleared， recover the ignored duties from the duty payer.

　　Article 69 Where a duty payer underpays its duties due to any violation of relevant provisions， the customs shall， within three years as of the day on which the duties are paid， recover the underpaid duties. Where a duty payer ignores its duties due to any violation of relevant provisions， the customs shall， within three years as of the day on which the goods are cleared， recover the ignored duties. The customs shall demand the duty payer to pay， in addition to the underpaid or ignored duties， a late fee of 0.05% of the amount of underpaid or ignored duties per day as of the day on which the duties are paid or the day on which the goods are cleared until the day when the customs detects the violation.

　　Where the duties on any goods subject to customs supervision/control are underpaid or ignored due to violation of relevant provisions by the duty payer， the customs shall， within three years as of the day on which the duties are payable by the duty payer， recover the underpaid or ignored duties and levy a late fee of 0.05% of the amount of underpaid or ignored duties per day as of the day on which the duties are payable until the day when customs detects the violation.

　　The term “the day when the duties are payable” as cited in the preceding paragraph shall mean the day when the violation of the duty payer occurs； if the day when the violation occurs is unable to be determined， the day when the customs detects the violation shall be the day when the duties are payable.

　　Article 70 With respect to recovery of the duties underpaid or ignored， the customs shall produce and issue the customs notification for duty recovery （see Attachment 5 specimen）。 The duty payer shall go through the remedial payment formalities within 15 days upon receipt of such notification.

　　Where a duty payer fails to go through the remedial payment formalities within the time limit as prescribed in the preceding paragraph， the customs shall issue the duty payment form on the day on which such time limit expires.

　　Article 71 Where， resulting from any violation of relevant provisions， a duty payer is required to pay， in addition to the duties， a late fee in accordance with Article 37， 40， 45 or 69 of the present Rules， yet it fails to make such payment within 15 days， which is the time limit as prescribed， the customs shall， according to Article 20 of the present Rules， levy another late fee on the unpaid duties as of the day on which such time limit expires until the day when the unpaid duties are settled.

　　Chapter V Duty Reduction and Exemption for Imported/Exported Goods

　　Article 72 Where a duty payer imports or exports any goods with duty reduction or exemption， it shall， before the import or export of the goods， go through the duty reduction/exemption approval formalities upon the strength of relevant papers and in accordance with the provisions concerned. No duty reduction or exemption formalities will be required for the import or export of any of the following goods with duty reduction/exemption.

　　（1） Any goods of a consignment on which the amount of the duties or the import process value-added tax or consumption tax is less than 50 RMB yuan；

　　（2） Any advertising articles and samples of goods， which are of no commercial value；

　　（3） Any goods suffering damage or loss before the customs clearance；

　　（4） Any necessary fuels， materials and foods and provisions for use en route loaded on any means of transport， which are in transit across the border； and

　　（5） Any other goods with duty reduction/exemption of which relevant formalities for approval are not required.

　　Article 73 For any of the goods as listed in Item 3 of Article 72 of the present Rules， the duty payer shall make a written statement and provide relevant certification， when going through

the declaration or within 15 days as of the day on which the goods are cleared with the customs. Where the customs believes it necessary， it may demand the duty payer to provide the testing certificate as issued by a qualified commodities testing agency recording the degree to which the goods are damaged.

　　Article 74 For any goods with duty reduction or exemption， the duty payer shall， unless otherwise prescribed， file an application to the customs for approval thereof. The customs shall conduct examination and issue the tax reduction/exemption certificate in accordance with relevant provision.

　　Article 75 Special goods imported with duty reduction or exemption for special areas， special enterprises or special purposes shall be subject to customs supervision and control.

　　The duration through which special goods imported with duty reduction or exemption are subject to customs supervision and control shall be as follows.

　　（1） Ships， vessels， and aircrafts： 8 years；

　　（2） Motor vehicles： 6 years；

　　（3） Other goods： 5 years.

　　Such duration shall be counted as of the day on which the goods are cleared.

　　Article 76 Within the duration through which the special goods imported with duty reduction or exemption are subject to customs supervision and control， the duty payer shall report annually to the customs regarding the conditions of such goods， as of the day on which the goods are cleared. Except for the transfer of such goods to a project unit that enjoys the equivalent tariff treatment upon the approval of the customs， the duty payer may not transfer or dispose of them until after settling the payable duties and going through the formalities for canceling the state of customs supervision and control.

　　When the duration through which the special goods imported with duty reduction or exemption are subject to customs supervision and control expires， the state of customs supervision and control will be automatically cancelled. If the duty payer wants to obtain the supervision/control cancellation certificate， it may file an application to the customs by submitting relevant papers， within one year as of the day on which such duration expires. The customs shall conduct verification and issue such certificate within 20 days upon receipt of the application.

　　Chapter VI The Duty Guarantee for Imports and Exports

　　Article 77 Subject to any of the following circumstances， if the duty payer requests the customs to clear the goods prior to duty payment， it shall present a full-amount duty guarantee in light of the payable duties as determined on a preliminary basis by the customs.

　　（1） In case such elements for levying duties as the classification， dutiable value， place of origin， etc. of the goods have yet to be determined；

　　（2） In case it is going through the formalities for approval of duty reduction or exemption with the customs；

　　（3） In case it files an application for a time limit extension for duty payment；

　　（4） In case the temporary entry/e

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