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

bordinate customs office authorized by the director of a directly-governed customs office and on the strength of a notice of assistance for account inquiry in the uniform format prescribed by the General Administration of Customs and the identity documents of the relevant staff， make inquiries into the capital

flow of the institutional accounts opened by the duty payer at banks or other financial institutions and notify the banking regulatory authority of the relevant details.

　　Article 34　If customs has doubts about the value declared by the duty payer， it shall notify the duty payer in writing of the reasons for the doubts， and shall require the duty payer to provide a written explanation and the relevant information within a stipulated time period.

　　If the duty payer fails to provide an explanation or relevant information within the stipulated time period， or customs still has reasonable doubts about the truthfulness and accuracy of the declared value， customs may refuse to accept the value declared by the duty payer and assess the dutiable value in accordance with the provisions of Part Three hereof.

　　Article 35　After customs has examined and determined the dutiable value of the import or export goods， the duty payer may in the form of writing require a written explanation from customs on the determination of dutiable value of the import or export goods， and customs shall give a written explanation to the duty payer.

　　Article 36　The customs duty of import goods and export goods shall be levied as ad valorem duty， duty on the basis of quantity or in such other manners as prescribed by the State.

　　The calculation formula for ad valorem duty is： duty payable = dutiable value × customs duty rate

　　The calculation formula for duty on the basis of quantity is： duty payable = quantity of goods × unit duty

　　Article 37　The duty payer shall pay duties at a designated bank within 15 days of the date of issue of the duty payment memorandum by customs. If the duty payer fails to pay duties on time， late fees shall be collected at 0.05% of the customs duty in arrears per day from the date of the duty falls into arrears. Customs may publicize the details of the duty in arrears of the duty payer.

　　Customs shall formulate and issue proof of payment for collection of customs duty and late fees. The format of proof of payment shall be prescribed by the General Administration of Customs.

　　Article 38　The levy and collection of customs duty and late fees by customs shall be calculated and levied in Renminbi.

　　If the transaction price of import or export goods and the related charges are calculated in a foreign currency， the dutiable value shall be converted into Renminbi at the base exchange rate announced by the People's Bank of China. If the calculation of the value is in a foreign currency other than the currency of the base exchange rate， the dutiable value shall be calculated by converting into Renminbi using a cross exchange rate in accordance with the relevant State regulations. The date for application of exchange rate shall be stipulated by the General Administration of Customs.

　　Article 39　If the duty payer is unable to pay duties on time due to an event of force majeure or adjustment of State taxation policy， the duty payer may， upon approval of the General Administration of Customs， defer the payment of duty for a maximum period of six months.

　　Article 40　If there are clear indications that the duty payer of import or export goods relocates or conceals the dutiable goods and other properties during the stipulated time limit for duty payment， customs may order the duty payer to provide guarantee. If the duty payer is unable to provide guarantee， customs may adopt measures for preservation of duty revenues in accordance with Article 61 of the Customs Law.

　　If the duty payer and the guarantor fail to pay the duties within three months of the expiry date of the period for duty payment， customs may adopt enforcement measures in accordance with Article 60 of the Customs Law.

　　Article 41　If materials and parts for processing trade have been imported on a bonded basis in accordance with the State regulations but the finished

products or the imported materials and parts are not exported within the stipulated time period， customs shall levy and collect import customs duties thereon in accordance with provisions.

　　If import customs duties have been levied and collected on the imported materials and parts for processing trade in accordance with State regulations at the time of entry， and the finished products or imported materials and parts are exported within the stipulated time period， the customs duty levied and collected at the time of entry shall be refunded by customs in accordance with the relevant provisions.

　　Article 42　The following goods may be temporarily exempted from payment of customs duty if they are approved by customs to enter into or exit from the country on a temporary basis and if the duty payer has paid an amount of security deposit equivalent to the duty payable or provides other guarantee to customs at the time of entry or exit， but shall be re-exported or re-imported within six months of the date of entry or exit. Upon application by the duty payer， customs may extend the time period for re-export or re-import of the goods in accordance with the provisions of the General Administration of Customs：

　　1. goods for display or use at exhibitions， exchange fairs， conferences or similar events；

　　2. items for use in performance or competition at cultural or sports exchange events；

　　3. instruments， equipment and items for use in news reporting or production of films and television programmes；

　　4. instruments， equipment and items for use in scientific research， teaching and medical activities；

　　5. means of transport and special vehicles for use in the activities listed in Items （1） to （4） of this paragraph；

　　6. samples of goods；

　　7. instruments and tools for use in installation， tuning and testing of equipment；

　　8. containers for goods； and

　　9. other goods for non-commercial purposes.

　　If the goods approved to temporarily enter into the country as stipulated in Paragraph One are not re-exported within the stipulated time period， or if the goods approved to temporarily exit from the country are not re-imported within the stipulated time period， customs shall levy and collect customs duty thereon in accordance with the law.

　　In regard to other goods approved to temporarily enter into the country that fall outside the scope of temporary exemption from customs duty stipulated in Paragraph One， import customs duty shall be levied and collected thereon on the basis of the dutiable value of the goods and the ratio of the duration of stay in the country and the depreciation life. The specific procedures shall be stipulated by the General Administration of Customs.

　　Article 43　No import customs duty shall be levied and collected on export goods that are re-imported in the same condition within one year of the date of export due to quality or specification reasons.

　　No export customs duty shall be levied and collected on import goods that are re-exported in the same condition within one year of the date of import due to quality or specification reasons.

　　Article 44　If， for reasons of damage， defect， shortage， inferior quality or non-conforming specification， the consignor or carrier of the import or export goods， or the insurance company provides compensation or replacement of identical goods free of charge， no customs duty shall be levied and collected at the time of import or export. If the original import goods replaced free of charge are not re-exported out of the country or the original export goods are not re-imported into the country， customs shall re-levy customs duty thereon in accordance with provisions.

　　Article 45　The following import or export goods are exempt from customs duty：

　　1. goods of a single consignment on which the amount of customs duty is less than Rmb 50；

　　2. advertising articles and samples of goods with no commercial value；

　　3. goods and materials donated gratis by foreign governments and international organizations；

　　4. goods lost prior to being released by customs； and

　　5. fuel， supplies and food and beverages loaded on the entering or departing means of transport for use en route.

　　Where goods are damaged prior to being released by customs， the customs duty thereon may be reduced according to the extent of damage as recognized by customs.

　　Where goods are eligible for exemption or reduction of customs duty according to law， customs shall grant an exemption or reduction of customs duty according to provisions.

　　Article 46　Reduction or exemption of customs duty on goods imported or exported by specially designated areas or enterprises or for specially designated purposes as well as temporary reduction or exemption of customs duty shall be handled in accordance with the relevant provisions of the State Council.

　　Article 47　Reduction or exemption of import-stage taxes to be collected through customs on import goods shall be handled in accordance with the provisions of the relevant laws and administrative regulations.

　　Article 48　If a duty payer imports or exports goods eligible for reduction or exemption of duty， it shall handle the examination and approval procedures for reduction or exemption of duty with customs on the strength of the relevant documents prior to t

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