中华人民共和国进出口关税条例 PRC Import and Export Customs Duty Regulations

cle 20 hereof； and

　　4. there is no special relationship between the buyer and the seller， or if there is a special relationship， it has not affected the transaction price.

　　Article 19　The following costs of import goods shall be included in the dutiable value：

　　1. commissions and brokerages other than the commissions for purchase borne by the buyer；

　　2. the cost borne by the buyer for the container that is regarded as the same unit as the goods at the time of examination and determination of the dutiable value；

　　3. the costs of packaging materials and packaging labour borne by the buyer；

　　4. the value， apportioned as appropriate， of the materials， parts， tools， dies， consumables and similar goods supplied by the buyer free of charge or at a price lower than the cost， in connection with the production and sale into the People's Republic of China of such goods， and the costs of related services such as development and design undertaken offshore；

　　5. the royalties related to such goods that the buyer must pay as a condition of sale of the goods into the People's Republic of China； and

　　6. the proceeds directly or indirectly obtained by the seller from the buyer for the resale， disposal or use of such goods after import.

　　Article 20　The following taxes and costs listed in the price of the goods at the time of import shall not be included in the dutiable value of such goods：

　　1. the costs of construction， installation， assembly， maintenance and technical services carried out after import on goods such as industrial plants， machinery and equipment；

　　2. the costs of transport and its related charges and the insurance premiums of the import goods after unloading upon arrival at the place of entry； and

　　3. import customs duties and domestic taxes.

　　Article 21　If the transaction price of the import goods does not satisfy the conditions stipulated in Paragraph Three of Article 18 hereof， or if the transaction price cannot be determined， customs shall assess the dutiable value of such goods on the basis of the following val

ues in the following order after understanding the relevant details and consulting with the duty payer on the values：

　　1. the transaction price of identical goods sold into the People's Republic of China at or about the same time as the import goods；

　　2. the transaction price of similar goods sold into the People's Republic of China at or about the same time as the import goods；

　　3. the unit price at which the import goods or identical or similar import goods are sold at the first distribution level in the greatest aggregate quantity， at or about the time of the import of the goods， to buyers with whom there is no special relationship， subject to deduction of the items specified in Article 22 hereof；

　　4. value calculated based on the sum of the following items： the costs of materials and parts and processing expenses in the production of the import goods， the usual profit and general expenses of the sales of goods of the same class or type as the import goods into the People's Republic of China， and the costs of transport and its related charges and the cost of insurance of the import goods prior to unloading after arrival at the place of entry；

　　5. value assessed using a reasonable method.

　　Upon provision of relevant information to customs， the duty payer may apply for a reversal of the sequential order of application of Items （3） and （4） of the preceding paragraph.

　　Article 22　The items that shall be deducted in the determination of dutiable value according to Item （3） of Paragraph One of Article 21 hereof shall be：

　　1. the usual profit and general expenses as well as the commissions usually paid in connection with sales in the People's Republic of China of goods of the same class or type at the first distribution level；

　　2. the costs of transport and its related charges and the insurance premiums of the import goods after unloading upon arrival at the place of entry； and

　　3. import customs duties and domestic taxes.

　　Article 23　Where goods are imported by way of leasing， the rental of such goods as verified and determined by customs shall be the dutiable value.

　　If a duty payer requests to pay the customs duty in a lump sum， the duty payer may elect to have the dutiable value assessed in accordance with the Article 21 hereof， or to take the total rental as verified and determined by customs as the dutiable value.

　　Article 24　In regard to goods shipped offshore for processing， if the re-entry of the goods has been declared in advance to customs at the time of exit and is completed within the time period stipulated by customs， the dutiable value shall be examined and determined on the basis of the processing expenses and costs of materials and parts incurred offshore and the costs of transport and its related charges and the insurance premiums for re-entry into the country.

　　Article 25　In regard to machinery， tools， means of transport or other goods shipped offshore for repair， if their re-entry has been declared in advance to customs at the time of exit and is completed within the time period stipulated by customs， the dutiable value shall be examined and determined on the basis of the repair expenses and the costs of materials and parts incurred offshore.

　　Article 26　The dutiable value of export goods shall be examined and determined by customs on the basis of the transaction price of such goods and the costs of transport and its related charges and the insurance premiums of such goods prior to loading after arrival at the place of export in the People's Republic of China.

　　The transaction price of export goods means the total amount directly or indirectly received by the seller from the buyer for the export of such goods at the time of export.

　　Export customs duty shall not be included in the dutiable value.

　　Article 27　If the transaction price of the export goods

cannot be determined， customs shall， after understanding the relevant details and consulting with the duty payer on the values， assess the dutiable value of the goods on the basis of the following values in the following order：

　　1. the transaction price of identical goods exported to the same country or region at or about the same time as the export goods；

　　2. the transaction price of similar goods exported to the same country or region at or about the same time as the export goods；

　　3. value calculated based on the sum of the following items： the cost of materials and parts and processing expenses for the domestic production of identical or similar goods， the usual profits and general expenses， and the costs of transport and its related charges and the insurance premiums incurred domestically；

　　4. value assessed using a reasonable method.

　　Article 28　The costs， expenses and taxes included in or excluded from the dutiable value according to the provisions hereof shall be based on objective and quantifiable data.

　　PART FOUR　LEVY AND COLLECTION OF CUSTOMS DUTY ON IMPORT AND EXPORT GOODS

　　Article 29　The duty payer of import goods shall， within 14 days of the declared arrival date of the means of transport， and the duty payer of export goods （except as specially permitted by customs） shall， after the arrival of the goods at customs surveillance zone and 24 hours before the goods are loaded， declare the goods to customs at the place of entry or exit. Import and export goods in transit between customs shall be handled in accordance with the provisions of the General Administration of Customs.

　　Subject to the approval of customs， the duty payer of import goods may declare the goods in advance prior to the arrival thereof. The specific procedures shall be stipulated by the General Administration of Customs separately.

　　Article 30　The duty payer shall truthfully declare to customs in accordance with the law， and shall provide the information required for determination of the dutiable value， classification of commodities， determination of place of origin and adoption of anti-dumping， anti-subsidy or safeguard measures. If necessary， customs may require the duty payer to make supplementary declaration.

　　Article 31　Duty payers shall classify the declared import or export goods under the corresponding tariff heading in accordance with the heading descriptions and the general classification rules， category notes， chapter notes， item notes and other classification notes of the Tariff. Customs shall verify and determine the classification of such goods in accordance with the law.

　　Article 32　Customs may require the duty payer to provide information required for classification of the commodities. If necessary， customs may organize testing and inspection， and use the testing and inspection results recognized by customs as the basis for classification of the commodities.

　　Article 33　Customs may， for the purpose of examining the truthfulness and accuracy of the declared value， inspect and duplicate the contracts， invoices， account books， foreign exchange settlement and payment vouchers， bills， business correspondence， audio and video products relating to the import or export goods， and other information that reflects the relationship between the buyer and the seller and the transaction activities.

　　If customs has doubts about the value declared by the duty payer and the amount of customs duty involved is relatively large， customs may， upon approval of the director of a directly-governed customs office or the director of a su

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