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

he import or export of such goods， unless as stipulated otherwise. If provisions are complied with upon examination by customs， reduction or exemption of customs duty shall be granted.

　　Article 49　If import goods eligible for reduction or exemption of duty that shall be used under customs supervision are transferred or used for other purposes within the supervision period， customs shall levy import customs duty thereon retroactively on the basis of the depreciated value assessed according to the date of import of such goods.

　　The customs supervision period for specially designated goods eligible for reduction or exemption of duty shall be stipulated by the General Administration of Customs.

　　Article 50　In any of the following circumstances， the duty payer may apply for a refund of customs duty within one year of the date of payment thereof， and shall state the reasons in writing and provide the original proof of payment and related information to customs：

　　1. goods on which import customs duty has been paid， and are re-exported in original condition due to quality or specification reasons；

　　2. goods on which export customs duty has been paid， and are re-imported in original condition due to quality or specification reasons and the domestic taxes refunded for export have been paid again；

　　3. goods on which export customs duty has been paid， and are not loaded for export for whatever reason and declaration is cancelled.

　　Customs shall， within 30 days of the date of acceptance of the application for refund of duty， verify the application and notify the duty payer to handle the refund procedures. The duty payer shall handle the relevant duty refund procedures within three months of the date of receipt of the notice.

　　If customs duty shall be refunded according to the provisions of other relevant laws or administrative regulations， customs shall refund the customs duty in accordance with the relevant laws and administrative regulations.

　　Article 51　If customs discovers that duty has been short levied or has not been levied on import or export goods after the release of goods， customs shall levy duty on the duty payer retrospectively within one year of the date of duty payment or release of the goods. However， if duty has been short levied or has not been levied as a result of a violation of provisions of the duty payer， customs may pursue the duty within three years

of the date of duty payment or release of the goods and impose late fees at 0.05% of the duty short levied or not levied per day from the date of duty payment or release of the goods.

　　If customs discovers that duty on goods under customs supervision has been short levied or has not been levied as a result of a violation of provisions of the duty payer， customs shall pursue the duty within three years of the payment due date and impose late fees at 0.05% of the duty short levied or not levied per day from the payment due date.

　　Article 52　If customs discovers that duty has been over-levied， it shall immediately notify the duty payer to handle the refund procedures.

　　If the duty payer discovers that duty has been over-paid， it may， within one year of the date of duty payment， request customs in writing to refund the duty over-paid plus the interest thereon at the rate for bank demand deposit for the same period. Customs shall， within 30 days of the date of acceptance of the application for refund of duty， verify the application and notify the duty payer to handle the refund procedures.

　　The duty payer shall handle the relevant duty refund procedures within three months of the date of receipt of the notice.

　　Article 53　If the refund of duty and interests pursuant to Article 50 or Article 52 hereof involves withdrawal from the State treasury， the withdrawal shall be handled in accordance with the laws and administrative regulations on the administration of the State treasury.

　　Article 54　If a customs declaration enterprise accepts the appointment of the duty payer to handle the formalities of customs declaration and duty payment in the name of the duty payer， and duty has been short levied or has not been levied as a result of a violation of provisions of the customs declaration enterprise， the customs declaration enterprise and the duty payer shall bear the joint and several liability for the duty short levied or not levied and the late fees.

　　If the customs declaration enterprise accepts the appointment of the duty payer to handle the formalities of customs declaration and duty payment in the name of the customs declaration enterprise itself， the customs declaration enterprise and the duty payer shall bear the joint and several liability for duty payment.

　　If the goods under customs supervision are damaged， destroyed or lost due to causes other than events of force majeure while under the supervision of customs that keeps custody of such goods， the person with the obligation to keep custody of such goods shall bear the corresponding liability for duty payment.

　　Article 55　If a duty payer in arrears of duty is subject to a merger or division， the duty payer shall inform customs and pay the duty in full before it is merged or divided. If the duty payer has not paid the duty in full by the time of the merger， the legal persons or other organizations resulting from the merger shall continue to fulfil the obligation of duty payment. If the duty payer has not paid the duty in full by the time of division， the legal persons or other organizations resulting from the division shall bear the joint and several liability for duty payment.

　　If a duty payer is subject to a merger or division or other asset restructuring during the period in which the goods subject to reduction or exemption of duty or bonded goods are under customs supervision， the duty payer shall report to customs. Where duty is payable in accordance with provisions， duty shall be paid in full in accordance with the law. Where the duty payer may continue to enjoy reduction or exemption of duty or bonded status in accordance with provisions， it shall complete the formalities with customs for the change in the duty payer.

　　If the duty payer is subject to cancellation， dissolution， bankruptcy or other termination according to law during the period in which it is in arrears of du

ty or the goods subject to reduction or exemption of duty or bonded goods are under customs supervision， it shall inform customs before liquidation. Customs shall procure the full payment of the duty payable by the duty payer in accordance with the law.

　　PART FIVE　LEVY AND COLLECTION OF IMPORT DUTY ON INCOMING ARTICLES

　　Article 56　Customs duty on incoming articles and import-stage taxes collectible through customs shall be combined as import duty to be levied and collected by customs in accordance with the law.

　　Article 57　No import duty shall be levied on incoming articles for personal use that are within the quantity stipulated by the General Administration of Customs.

　　If the incoming articles for personal use exceed the quantity stipulated by the General Administration of Customs but are still within a reasonable quantity， import duty shall be paid by the duty payer for the incoming articles in accordance with provisions before the incoming articles are released.

　　Incoming articles that exceed the reasonable quantity for personal use shall be subject to the relevant procedures as import goods in accordance with the law.

　　Customs duty shall be levied and collected in accordance with the provisions of Parts Two to Four hereof on the incoming articles that are subject to duty as goods under the provisions of the State Council Commission for Custom Duty Rules.

　　Article 58　The duty payer for incoming articles shall mean the entering person that carries such articles into the country， the recipient of incoming postal articles and the recipient of articles imported in other manners.

　　Article 59　The duty payer for incoming articles may handle the procedures for duty payment itself， or appoint another person to do so. The person that accepts appointment shall comply with all of the provisions hereof on duty payers.

　　Article 60　Import duties shall be ad valorem duty.

　　The calculation formula for import duty is： import duty payable = dutiable value × import duty rate

　　Article 61　Customs shall classify incoming articles and determine their dutiable values and applicable duty rates in accordance with the PRC， Import Duty Rates on Incoming Articles and the PRC， Classification of Incoming Articles and the PRC， Dutiable Values of Incoming Articles formulated by the General Administration of Customs.

　　Article 62　The duty rate and dutiable value in effect on the date of issue of duty payment memorandum by customs shall apply to incoming articles.

　　Article 63　Reduction， exemption， retroactive levy， pursue and refund of import duties and the levy of import duties on articles approved to temporarily enter into the country shall be handled with reference to the relevant provisions hereof regarding the levy and collection of import duty on goods.

　　PART SIX　SUPPLEMENTARY PROVISIONS

　　Article 64　If a duty payer or guarantor disagrees with customs on the determination of identity of duty payer or dutiable value， the classification of commodities， determination of place of origin， applicable duty rate or exchange rate， reduction or exemption of duty， retroactive levy of duty， refund of duty， imposition of late fees， determination of calculation method or determination of place of collection of duty， it shall pay the

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