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

xit goods are concerned；

　　（5） In case the entry goods for maintenance or the exit goods for processing， except those administered under the item of bonded goods， are concerned；

　　（6） In case the duty payer files a declaration for the import or export of the goods compensated at no cost， due to damage， inferior quality， or incompatible specification of the original goods， if the original imports have yet to be shipped out of The PRC or abandoned to the customs， or the original exports have yet to be shipped backed to the PRC；

　　（7） Other circumstances under which a duty guarantee is required in accordance with relevant provisions.

　　Article 78 The period of a duty guarantee may in general， unless otherwise prescribed， not exceed six months. Under special circumstances， such period may be reasonably extended upon the approval of the chie

f of the General Administration of Customs' directly-controlled agency or the person authorized thereby.

　　A duty guarantee shall normally， unless otherwise prescribed， take the form of caution money or a letter of guarantee as issued by a bank or a non-bank financial institution.

　　A letter of duty guarantee as issued by a bank or a non-bank financial institution shall be of the mode of joint liability guarantee. If a period has been stipulated in the letter of guarantee， such period may not fall short of the period of duty guarantee as approved by the customs.

　　Article 79 In case a duty payer fulfils its duty payment obligation within the period of duty guarantee as approved by the customs， the latter shall， within five days as of the day on which such obligation is fulfilled， handle and conclude relevant formalities for canceling the duty guarantee.

　　In case a duty payer fails to fulfill its duty payment obligation within the period of duty guarantee as approved by the customs， if any caution money is collected， the customs shall， within five days as of the day on which the approved period of duty guarantee expires， complete the formalities for converting the caution money to the payment of duties； if a letter of duty guarantee is provided by a bank or a non-bank financial institution， the customs shall demand the guarantor to fulfill the corresponding duty payment obligation within six months as of the day on which the approved period of duty guarantee expires or within the period of guarantee as stipulated in the letter of guarantee.

　　Chapter VII Supplementary Articles

　　Article 80 In case a duty payer or guarantor disagrees with the customs on the identification of the duty payer， or the determination of the dutiable value， classification， place of origin of the goods， the applicable tariff or exchange rate， the duty reduction or exemption， the duty recovery or refund， the levying of any late fee， the method employed for calculating and levying duties， or the location of duty payment， he shall， as required by law， pay the duties in accordance with relevant administrative decision made by the customs， but may file an application for reconsideration to the customs at a higher level in light of the Administrative Reconsideration Law of the People's Republic of China and the Measures of the Customs of the People's Republic of China on the Implementation of the Administrative Reconsideration Law. In the event the duty payer disagrees with the decision of reconsideration， it may institute a proceeding with the people's court in accordance with the law.

　　Article 81 In case an act in violation of relevant provisions on customs supervision/control or an act of smuggling is constituted， as being in violation of the present Rules， punishment shall be given in accordance with the Customs Law， the Regulation of the Customs of the People's Republic of China on the Implementation of Administrative Sanctions， as well as other relevant laws and regulations. Where a crime is constituted， the offender（s） shall be subject to criminal liabilities.

　　Article 82 The administration of the levying of duties on the bonded goods and on the goods entering or leaving the bonded zones， the export processing zones， the bonded warehouses， and any other similar sites subject to customs supervision and control shall be carried out in accordance with relevant provisions of the present Rules. In the absence of such provisions in the present Rules， the provisions of relevant laws， regulations and customs rules shall be observed.

　　Article 83 The rules for the administration of duty declaration and payment through electronic data interchange （EDI） shall be formulated separately.

　　Article 84 The power to interpret the present Rules shall be vested in the General Administration of Customs.

　　Article 85 The present Rules shall be implemented as of March 1st， 2005. The R

ules of the Customs for the Administration of the Levying of Duties， which were promulgated by the General Administration of Customs of the People's Republic of China on September 30th， 1986， shall be annulled simultaneously.

　　Attachments：

　　1. The Duty Levying/Exemption Certificate for Imported/Exported Goods （Format） （Omitted）

　　2. The Customs Duty Payment Form （Format） （Omitted）

　　3. The Refund Application Form （Format） （Omitted）

　　4. The Payment Refund Certificate （Format） （Omitted）

　　5. The Customs Notification for Duty Recovery （Format）（Omitted

┨网页设计特效库┠ http://www。z┗co⊙l。com/网页特效/