中華人民共和國進出口關稅條例Regulations of the People's Republic of China on Import and Export Duties

 

第一章 總 則
Chapter I General Provisions

第一條 為了貫徹對外開放政策，促進對外經(jīng)濟貿(mào)易和國民經(jīng)濟的發(fā)展，根據(jù)《中華人民共和國海關法》（以下簡稱《海關法》）的有關規(guī)定，制定本條例。
Article 1. This set of regulations is formulated in line with the related provisions of the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law) to implement the policy of opening up and promote the development of the country's foreign economy and trade and national economy.

第二條 中華人民共和國準許進出口的貨物、進境物品，除法律、行政法規(guī)另有規(guī)定外，海關依照本條例規(guī)定征收進出口關稅。
Article 2. The Customs shall levy import and export duties in accordance with the provisions of this set of regulations on goods that are allowed to be imported into or exported from the People's Republic of China and on articles entering into China, unless otherwise specified in laws and administrative regulations.

第三條 國務院制定《中華人民共和國進出口稅則》（以下簡稱《稅則》）、《中華人民共和國進境物品進口稅稅率表》（以下簡稱《進境物品進口稅稅率表》），規(guī)定關稅的稅目、稅則號列和稅率，作為本條例的組成部分。
Article 3. Tariff headings, tariff lines and tariff rates specified in the Customs Import and Export Tariff of the People's Republic of China (hereinafter referred to as the Customs Tariffs ) and Table of Tariff Rates of Import Duties of the People's Republic of China of Entry Articles (hereinafter referred to as the Table of Tariff Rates of Import Duties of Entry Articles) drafted by the State Council are an integral part of this set of regulations.

第四條 國務院設立關稅稅則委員會，負責《稅則》和《進境物品進口稅稅率表》的稅目、稅則號列和稅率的調(diào)整和解釋，報國務院批準后執(zhí)行；決定實行暫定稅率的貨物、稅率和期限；決定關稅配額稅率；決定征收反傾銷稅、反補貼稅、保障措施關稅、報復性關稅以及決定實施其他關稅措施；決定特殊情況下稅率的適用，以及履行國務院規(guī)定的其他職責。
Article 4. The State Council establishes a Tariff Commission, responsible for the following matters: handling the adjustment made to and interpretation of tariff headings, tariff lines and tariff rates of the Customs Tariffs and the Table of Tariff Rates of Import Duties of Entry Articles, and the implementation, subject to approval by the State Council; making decisions on goods on which temporary tariff rates are to be applied, the tariff rates to be applied, and period of application of the temporary tariff rates; determining tariff rate quota; determining whether or not to levy anti-dumping duties, countervailing duties, safeguard duties, retaliatory duties, and other measures with regard to duties; determining the application of tariff rates under exceptional circumstances; and other roles specified by the State Council.

第五條 進口貨物的收貨人、出口貨物的發(fā)貨人、進境物品的所有人，是關稅的納稅義務人。
Article 5. The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.

第六條 海關及其工作人員應當依照法定職權和法定程序履行關稅征管職責，維護國家利益，保護納稅人合法權益，依法接受監(jiān)督。
Article 6. Customs and its staff shall implement the duty of collection of customs duties in line with their delegated power and legal procedures, protect the national interests, safeguard the lawful benefits of taxpayers, and accept supervision according to laws.

第七條 納稅義務人有權要求海關對其商業(yè)秘密予以保密，海關應當依法為納稅義務人保密。
Articles 7. Taxpayers are entitled to the right of requesting the customs to treat their business secrets as confidential, and the customs shall implement the duty of confidentiality for taxpayers in accordance with the law.

第八條 海關對檢舉或者協(xié)助查獲違反本條例行為的單位和個人，應當按照規(guī)定給予獎勵，并負責保密。
Article 8. Customs shall grant rewards to units and individuals reporting of or assisting in the investigation of acts in violation of the provisions of this set of regulations and be responsible for maintaining confidentiality.

第二章 進出口貨物關稅稅率的設置和適用
Chapter II Establishment and Application of Tariff Rates of Import and Export Goods

第九條 進口關稅設置最惠國稅率、協(xié)定稅率、特惠稅率、普通稅率、關稅配額稅率等稅率。對進口貨物在一定期限內(nèi)可以實行暫定稅率。
Article 9. Import duties are categorised as Most Favoured Nation (MFN) tariff rate, contractual tariff rate, preferential tariff rate, normal tariff rate, TRQ rate and others. Temporary tariff rate may be applied to imported goods within a specified period of time.

出口關稅設置出口稅率。對出口貨物在一定期限內(nèi)可以實行暫定稅率。
Export duties are in the form of export tariff rate, and temporary tariff rate may be applied to export goods within a specified period of time.

第十條 原產(chǎn)于共同適用最惠國待遇條款的世界貿(mào)易組織成員的進口貨物，原產(chǎn)于與中華人民共和國簽訂含有相互給予最惠國待遇條款的雙邊貿(mào)易協(xié)定的國家或者地區(qū)的進口貨物，以及原產(chǎn)于中華人民共和國境內(nèi)的進口貨物，適用最惠國稅率。
Article 10. MFN tariff rate shall be applied to imported goods originated from other WTO members who are applicable to MFN treatment in a collective manner, to imported goods originated from countries or regions with which the People's Republic of China has signed bilateral trade agreements containing provisions of granting mutual MFN status, and to imported goods originated from within the People's Republic of China.

原產(chǎn)于與中華人民共和國簽訂含有關稅優(yōu)惠條款的區(qū)域性貿(mào)易協(xié)定的國家或者地區(qū)的進口貨物，適用協(xié)定稅率。
Contractual tariff rate is applicable to imported goods originated from countries or regions with which the People's Republic of China has signed regional treatment agreements containing provisions of preferential tariff rates.

原產(chǎn)于與中華人民共和國簽訂含有特殊關稅優(yōu)惠條款的貿(mào)易協(xié)定的國家或者地區(qū)的進口貨物，適用特惠稅率。
Preferential tariff rate is applicable to imported goods originated from countries or regions with which the People's Republic of China has a signed trade agreement containing provisions on special preferential tariff rates.

原產(chǎn)于本條第一款、第二款和第三款所列以外國家或者地區(qū)的進口貨物，以及原產(chǎn)地不明的進口貨物，適用普通稅率。
Normal tariff rate is applied to imported goods originated from countries or regions not listed in paragraphs 1, 2, and 3 of this article and to imported goods for which the place of origin is unclear.

第十一條 適用最惠國稅率的進口貨物有暫定稅率的，應當適用暫定稅率；適用協(xié)定稅率、特惠稅率的進口貨物有暫定稅率的，應當從低適用稅率；適用普通稅率的進口貨物，不適用暫定稅率。
Article 11. In cases where imported goods, to which MFN tariff rate is applicable, are subject to temporary tariff rates, the temporary tariff rate shall apply. In cases where imported goods, to which contractual tariff rate or preferential tariff rate is applicable are subject to temporary rate, the lower tariff rate shall apply. Imported goods subject to normal tariff rate are not subject to temporary tariff rate.

適用出口稅率的出口貨物有暫定稅率的，應當適用暫定稅率。
In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.

第十二條 按照國家規(guī)定實行關稅配額管理的進口貨物，關稅配額內(nèi)的，適用關稅配額稅率；關稅配額外的，其稅率的適用按照本條例第十條、第十一條的規(guī)定執(zhí)行。
Article 12. For import goods subject to TRQ administration as specified by the State, the TRQ rate will be applied within the tariff rate quota, and the provisions of article 10 and 11 of this set of regulations shall come into play in terms of the application of tariff rate of imported goods going beyond the tariff rate quota allowed.

第十三條 按照有關法律、行政法規(guī)的規(guī)定對進口貨物采取反傾銷、反補貼、保障措施的，其稅率的適用按照《中華人民共和國反傾銷條例》、《中華人民共和國反補貼條例》和《中華人民共和國保障措施條例》的有關規(guī)定執(zhí)行。
Article 13. In cases where anti-dumping, countervailing or safeguard measures are used against imported goods according to the provisions of related laws or administrative regulations, the application of tariff rate shall be determined in line with the relevant provisions of the Regulations of the People's Republic of China on Anti-dumping, Regulations of the People's Republic of China on Countervailing Measures, and the Regulations of the People's Republic of China on Safeguard Measures.

第十四條 任何國家或者地區(qū)違反與中華人民共和國簽訂或者共同參加的貿(mào)易協(xié)定及相關協(xié)定，對中華人民共和國在貿(mào)易方面采取禁止、限制、加征關稅或者其他影響正常貿(mào)易的措施的，對原產(chǎn)于該國家或者地區(qū)的進口貨物可以征收報復性關稅，適用報復性關稅稅率。
Article 14. In cases where any country or region violates the provisions of trade agreements and related legal instruments signed with China or to which it and China are parties by adopting prohibitive, restrictive or levying extra tariff duties or other measures affecting normal trade against the People's Republic of China, retaliatory customs duties may be levied on imported goods originated from the said country or region and the retaliatory tariff rate will be used.

征收報復性關稅的貨物、適用國別、稅率、期限和征收辦法，由國務院關稅稅則委員會決定并公布。
Measures governing goods subject to retaliatory customs duties, country or region of application, tariff rate, period, and method of levy shall be determined and published by the State Council Tariffs Commission.

第十五條 進出口貨物，應當適用海關接受該貨物申報進口或者出口之日實施的稅率。
Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods.

進口貨物到達前，經(jīng)海關核準先行申報的，應當適用裝載該貨物的運輸工具申報進境之日實施的稅率。
The tariff rate applied on the day when the vehicles transporting imported goods declare for entry will be used in cases where the customs approves that customs declaration could be made before the arrival of imported goods.

轉(zhuǎn)關運輸貨物稅率的適用日期，由海關總署另行規(guī)定。
Date of application of tariff rate for transit goods will be worked out by the Customs General Administration separately.

第十六條 有下列情形之一，需繳納稅款的，應當適用海關接受申報辦理納稅手續(xù)之日實施的稅率：
Article 16. In cases where duties are to be paid under any of the following circumstances, the tariff rate applied on the day when the customs accepts declaration for handling of formalities related to the payment of duties shall be used:

（一）保稅貨物經(jīng)批準不復運出境的；
1. bonded goods are not transported away from the country after obtaining approval;

（二）減免稅貨物經(jīng)批準轉(zhuǎn)讓或者移作他用的；
2. goods enjoying duty reduction or exemption are transferred to others or for other uses upon approval;

（三）暫準進境貨物經(jīng)批準不復運出境，以及暫準出境貨物經(jīng)批準不復運進境的；
3. goods that are allowed to be transported into the country temporarily are not transported away from the country after obtaining approval, and goods that are allowed to be transported away from the country temporarily are not transported into the country any longer after obtaining approval to do so;

（四）租賃進口貨物，分期繳納稅款的。
4. in the case of paying duty in stages for importation of leased goods.

第十七條 補征和退還進出口貨物關稅，應當按照本條例第十五條或者第十六條的規(guī)定確定適用的稅率。
Article 17. In the case of levying and returning duty for import and export goods, the provisions of article 15 or 16 of this set of regulations shall be used to determine the tariff rate applicable.

第三章 進出口貨物完稅價格的確定
Chapter III Determination of Customs Value of Import and Export Goods

第十八條 進口貨物的完稅價格由海關以符合本條第三款所列條件的成交價格以及該貨物運抵中華人民共和國境內(nèi)輸入地點起卸前的運輸及其相關費用、保險費為基礎審查確定。
Article 18. Customs value of imported goods is determined by the customs according to the transaction value conforming to the terms and conditions in article 3 of this set of regulations and on the basis of the transportation and related fees and insurance of the goods up to the point they are to be unloaded at the destination within the People's Republic of China.

進口貨物的成交價格，是指賣方向中華人民共和國境內(nèi)銷售該貨物時買方為進口該貨物向賣方實付、應付的，并按照本條例第十九條、第二十條規(guī)定調(diào)整后的價款總額，包括直接支付的價款和間接支付的價款。
Transaction value of imported goods refers to the total amount of money paid or to be paid by the buyer to the seller for the importation of the goods into the People's Republic of China, and having being adjusted in line with the provisions of articles 19 and 20 of this set of regulations, including both directly paid amount and indirectly paid amount.

進口貨物的成交價格應當符合下列條件：
Transaction value of imported goods shall conform to the following terms and conditions:

（一）對買方處置或者使用該貨物不予限制，但法律、行政法規(guī)規(guī)定實施的限制、對貨物轉(zhuǎn)售地域的限制和對貨物價格無實質(zhì)性影響的限制除外；
1. no limits on the disposal or use of the goods by the buyer, except restrictions specified by the law and administrative regulations, restrictions on the areas where the goods mentioned could be resold, and restrictions having no material influence on the price of goods;

（二）該貨物的成交價格沒有因搭售或者其他因素的影響而無法確定；
2. transaction value of the goods not identifiable due to bundle sales or other factors;

（三）賣方不得從買方直接或者間接獲得因該貨物進口后轉(zhuǎn)售、處置或者使用而產(chǎn)生的任何收益，或者雖有收益但能夠按照本條例第十九條、第二十條的規(guī)定進行調(diào)整；
3. seller is not allowed to obtain any benefits generated from the resale after importation, disposal or use of the goods directly or indirectly, or in cases where there are benefits, the benefits have been undergoing adjustment in line with the provisions of articles 19 and 20 of this set of regulations;

（四）買賣雙方?jīng)]有特殊關系，或者雖有特殊關系但未對成交價格產(chǎn)生影響。
4. there is no special relationship between the seller and buyer, or the existing special relationship between the two parties exercises no influence on the transaction price;

第十九條 進口貨物的下列費用應當計入完稅價格：
Article 19. The following fees shall be included in the customs value of imported goods:

（一）由買方負擔的購貨傭金以外的傭金和經(jīng)紀費；
1. commission and brokerage fee except purchase commission to be borne by the buyer;

（二）由買方負擔的在審查確定完稅價格時與該貨物視為一體的容器的費用；
2. fees for containers borne by the seller that are considered to be an integral part of the goods sold in the course of examining and identifying customs value of the goods;

（三）由買方負擔的包裝材料費用和包裝勞務費用；
3. expenses of packaging materials and packaging labour fees borne by the seller;

（四）與該貨物的生產(chǎn)和向中華人民共和國境內(nèi)銷售有關的，由買方以免費或者以低于成本的方式提供并可以按適當比例分攤的料件、工具、模具、消耗材料及類似貨物的價款，以及在境外開發(fā)、設計等相關服務的費用；
4. money for parts, tools, moulds, consuming materials and similar goods provided by the seller free of charge or below the cost and capable of being amortized with appropriate percentages, which are related to the production of the goods and to the sales of the goods within the People's Republic of China, as well as expenditure incurred for the related services of overseas development and design;

（五）作為該貨物向中華人民共和國境內(nèi)銷售的條件，買方必須支付的、與該貨物有關的特許權使用費；
5. royalties related to the goods and to be borne by the seller, which serves as a condition for the sale of the goods within the People's Republic of China;

（六）賣方直接或者間接從買方獲得的該貨物進口后轉(zhuǎn)售、處置或者使用的收益。
6. benefits obtained by the seller from the buyer directly or indirectly from the resale, disposal., or use of goods after importation.

第二十條 進口時在貨物的價款中列明的下列稅收、費用，不計入該貨物的完稅價格：
Article 20. The following taxes and fees clearly specified in the price of goods for importation are not included in the customs value of the goods:

（一）廠房、機械、設備等貨物進口后進行建設、安裝、裝配、維修和技術服務的費用；
1. fees with regard to the construction, installation, assembling, servicing and technical services provided to goods, such as workshops, machinery, equipment etc., after importation;

（二）進口貨物運抵境內(nèi)輸入地點起卸后的運輸及其相關費用、保險費；
2. transportation fees and related fees and insurance of imported goods that have arrived at the destination within China and have been unloaded;

（三）進口關稅及國內(nèi)稅收。
3. import duties and domestic taxes.

第二十一條 進口貨物的成交價格不符合本條例第十八條第三款規(guī)定條件的，或者成交價格不能確定的，海關經(jīng)了解有關情況，并與納稅義務人進行價格磋商后，依次以下列價格估定該貨物的完稅價格：
Article 21. In cases where the transaction value of the imported goods does not conform to the terms and conditions specified in paragraph 3 of article 18 of this set of regulations, or the transaction value is not able to be identified, the customs shall, after acquiring the relevant information and consulting with the taxpayer on the value, evaluate the customs value of the goods in line with the follow sequencing:

（一）與該貨物同時或者大約同時向中華人民共和國境內(nèi)銷售的相同貨物的成交價格；
1. transaction value of the same goods that are sold into the People's Republic of China at the same time or at approximately the same time;

（二）與該貨物同時或者大約同時向中華人民共和國境內(nèi)銷售的類似貨物的成交價格；
2. transaction value of similar goods that are sold into the People's Republic of China at the same time or at approximately the same time.

（三）與該貨物進口的同時或者大約同時，將該進口貨物、相同或者類似進口貨物在第一級銷售環(huán)節(jié)銷售給無特殊關系買方最大銷售總量的單位價格，但應當扣除本條例第二十二條規(guī)定的項目；
3. unit price of the said imported goods, same goods or similar goods that are sold to buyers without a special relationship with the seller in the maximum quantity at the first level of sales links, which occurred at the same time or approximately at the same time as the importation of the goods; however, items stipulated in article 22 of this set of regulations shall be deducted;

（四）按照下列各項總和計算的價格：生產(chǎn)該貨物所使用的料件成本和加工費用，向中華人民共和國境內(nèi)銷售同等級或者同種類貨物通常的利潤和一般費用，該貨物運抵境內(nèi)輸入地點起卸前的運輸及其相關費用、保險費；
4. calculating the price according to the summation of the following items: cost of materials used to produce the goods and processing fee, profits and normal expenses of selling the same grade or same type of goods into the People's Republic of China, transportation, related fees and insurance fees of the goods after arriving at the destination within China but before unloading;

（五）以合理方法估定的價格。
5. price valuated using reasonable methods.

納稅義務人向海關提供有關資料后，可以提出申請，顛倒前款第（三）項和第（四）項的適用次序。
Taxpayers, after providing related materials to the customs, may apply to reverse the order of application of items 3 and 4 of this article.

第二十二條 按照本條例第二十一條第一款第（三）項規(guī)定估定完稅價格，應當扣除的項目是指：
Article 22. Items that are deducted as specified in item 3 of paragraph 1 of article 21 of this set of regulations in determining the customs value refer to:

（一）同等級或者同種類貨物在中華人民共和國境內(nèi)第一級銷售環(huán)節(jié)銷售時通常的利潤和一般費用以及通常支付的傭金；
1. normal profits and fees of the same grade or same type of goods sold within the People's Republic of China at the first level of sales links, and commission paid under normal conditions;

（二）進口貨物運抵境內(nèi)輸入地點起卸后的運輸及其相關費用、保險費；
2. transportation and related fees and insurance incurred after the unloading of imported goods that have arrived at their destination within China;

（三）進口關稅及國內(nèi)稅收。
3. import duties and domestic taxes.

第二十三條 以租賃方式進口的貨物，以海關審查確定的該貨物的租金作為完稅價格。
Article 23. In terms of goods imported by means of leasing, the customs value will be the rental of the goods examined and identified by the customs.

納稅義務人要求一次性繳納稅款的，納稅義務人可以選擇按照本條例第二十一條的規(guī)定估定完稅價格，或者按照海關審查確定的租金總額作為完稅價格。
In cases where the taxpayer requests to pay the duties in one go; he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.

第二十四條 運往境外加工的貨物，出境時已向海關報明并在海關規(guī)定的期限內(nèi)復運進境的，應當以境外加工費和料件費以及復運進境的運輸及其相關費用和保險費審查確定完稅價格。
Article 24. For goods that are transported overseas for processing and have been declared to the customs, specifying that the goods would be transported into the country within the period set by the customs, the customs value of the goods will be identified on the basis of the overseas processing fees, cost of materials, transportation cost and related fees and insurance fees incurred during the course of transporting the said goods back into the country.

第二十五條 運往境外修理的機械器具、運輸工具或者其他貨物，出境時已向海關報明并在海關規(guī)定的期限內(nèi)復運進境的，應當以境外修理費和料件費審查確定完稅價格。
Article 25. For machinery and devices, transportation vehicles, or other goods that are transported out from the country to undergo reparation and have been declared to the customs that they would be transported back into the country within the period of time specified by the customs, the customs value will be identified on the basis of the overseas reparation fees and cost of materials.

第二十六條 出口貨物的完稅價格由海關以該貨物的成交價格以及該貨物運至中華人民共和國境內(nèi)輸出地點裝載前的運輸及其相關費用、保險費為基礎審查確定。
Article 26. Customs value of export goods will be identified by the customs on the basis of the transaction value of the goods and the transportation, related fees and insurance fees of the goods arriving at the departure point within the People's Republic of China but before loading.

出口貨物的成交價格，是指該貨物出口時賣方為出口該貨物應當向買方直接收取和間接收取的價款總額。
Transaction value of export goods refers to the total amount of money charged by the seller to the buyer directly or indirectly for the exportation of the goods at the time of exportation.

出口關稅不計入完稅價格。
Export duties are not included in the customs value.

第二十七條 出口貨物的成交價格不能確定的，海關經(jīng)了解有關情況，并與納稅義務人進行價格磋商后，依次以下列價格估定該貨物的完稅價格：
Article 27. In cases where the transaction value of export goods cannot be identified, the customs, after acquiring the relevant information and consulting with the taxpayer on the value, shall evaluate the customs value of the goods in line with the following sequence:

（一）與該貨物同時或者大約同時向同一國家或者地區(qū)出口的相同貨物的成交價格；
1. transaction value of the same goods that are exported to the same country or region at the same time or at approximately the same time;

（二）與該貨物同時或者大約同時向同一國家或者地區(qū)出口的類似貨物的成交價格；
2. transaction value of similar goods that are exported to the same country or region at the same time or at approximately the same time;

（三）按照下列各項總和計算的價格：境內(nèi)生產(chǎn)相同或者類似貨物的料件成本、加工費用，通常的利潤和一般費用，境內(nèi)發(fā)生的運輸及其相關費用、保險費；
3. calculating the price according to the summation of the following items: cost of materials used to produce the goods and processing fee for the same or similar goods produced within China, normal profits and expenses, transportation, related fees and insurance fees of the goods occurred within China;

（四）以合理方法估定的價格。
4. price valuated using reasonable methods.

第二十八條 按照本條例規(guī)定計入或者不計入完稅價格的成本、費用、稅收，應當以客觀、可量化的數(shù)據(jù)為依據(jù)。
Article 28. Cost, fees and taxes that are included or not included in the customs value as stipulated in this set of regulations shall be based on objective and quantifiable data.

第四章 進出口貨物關稅的征收
Chapter IV Levy of Duties of Import and Export Goods

第二十九條 進口貨物的納稅義務人應當自運輸工具申報進境之日起１４日內(nèi)，出口貨物的納稅義務人除海關特準的外，應當在貨物運抵海關監(jiān)管區(qū)后、裝貨的２４小時以前，向貨物的進出境地海關申報。
Article 29. Taxpayers of import goods shall, within 14 days of the declaration of entry of transportation vehicles, declare to the custom. Taxpayers that export goods shall declare to the customs after the arrival of the goods at the area under the customs supervision and 24 hours before the loading, except taxpayers of export goods who have been approved by the customs.

進出口貨物轉(zhuǎn)關運輸?shù)模�按照海關總署的規(guī)定執(zhí)行。
In cases where the export goods are to be transported from one customs area to another, the provisions of the Customs General Administration shall be followed.

進口貨物到達前，納稅義務人經(jīng)海關核準可以先行申報。具體辦法由海關總署另行規(guī)定。
Before the arrival of the imported goods, taxpayers, upon ratification by the customs, may declare beforehand. The detailed measures will be worked out by the Customs General Administration.

第三十條 納稅義務人應當依法如實向海關申報，并按照海關的規(guī)定提供有關確定完稅價格、進行商品歸類、確定原產(chǎn)地以及采取反傾銷、反補貼或者保障措施等所需的資料；必要時，海關可以要求納稅義務人補充申報。
Article 30. Taxpayers shall declare to the customs according to the facts in line with laws and provide materials needed in the identification of customs value, commodities categorisation, place of origin, and initiation of anti-dumping, countervailing and safeguard measures as requested in the provisions of the customs. In cases of necessity, the customs may request the taxpayers to make up for the declaration.

第三十一條 納稅義務人應當按照《稅則》規(guī)定的目錄條文和歸類總規(guī)則、類注、章注、子目注釋以及其他歸類注釋，對其申報的進出口貨物進行商品歸類，并歸入相應的稅則號列；海關應當依法審核確定該貨物的商品歸類。
Article 31. Taxpayers shall categorise the goods declared for import and export in line with the articles of the catalogue of the Customs Tariffs, and the general provisions, category explanatory note, chapter explanatory note, sub-item explanatory note, and other categorisation explanatory notes of categorisation, and list the goods under the corresponding tariff lines, and the customs shall check and verify the commodities categorisation of the goods in question in accordance with the law.

第三十二條 海關可以要求納稅義務人提供確定商品歸類所需的有關資料；必要時，海關可以組織化驗、檢驗，并將海關認定的化驗、檢驗結果作為商品歸類的依據(jù)。
Article 32. Customs may request the taxpayers to provide related materials needed to identify the commodities categorisation. In cases of necessity, the customs may organise testing and inspection, and hold results of testing and inspection recognized by the customs as a basis for commodities categorisation.

第三十三條 海關為審查申報價格的真實性和準確性，可以查閱、復制與進出口貨物有關的合同、發(fā)票、賬冊、結付匯憑證、單據(jù)、業(yè)務函電、錄音錄像制品和其他反映買賣雙方關系及交易活動的資料。
Article 33. The customs may consult and make copies of contracts, invoices, account books, certificate of foreign exchange settlement and payment, bills, business letters and telegraphs, voice and image recording products, and other materials reflecting the relationship and transaction activities of buyers and sellers in order to examine the authenticity and accuracy of the declared value.

海關對納稅義務人申報的價格有懷疑并且所涉關稅數(shù)額較大的，經(jīng)直屬海關關長或者其授權的隸屬海關關長批準，憑海關總署統(tǒng)一格式的協(xié)助查詢賬戶通知書及有關工作人員的工作證件，可以查詢納稅義務人在銀行或者其他金融機構開立的單位賬戶的資金往來情況，并向銀行業(yè)監(jiān)督管理機構通報有關情況。
In cases where the customs is skeptical of the value declared by the taxpayer and the amount of duties involved is huge, the customs may, subject to the approval from the governor of customs directly subordinated to the Customs General Administration, or from the authorized governor of the customs subordinate to the customs directly subordinated to the Customs General Administration, consult the capital transactions of the institutional bank accounts opened by the taxpayer in question with banks or other financial institutions, on the strength of the letter of notice soliciting assistance in enquiring into bank accounts made by the Customs General Administration in a unified manner and the working identity certificates of the related working staff, and notify the banking regulatory authority of the relevant information.

第三十四條 海關對納稅義務人申報的價格有懷疑的，應當將懷疑的理由書面告知納稅義務人，要求其在規(guī)定的期限內(nèi)書面作出說明、提供有關資料。
Article 34. In cases where the customs is skeptical of the value declared by the taxpayers, it shall notify the taxpayer in writing of its reasons for being skeptical, and request the taxpayer to make written explanation and provide related materials within the specified period of time.

納稅義務人在規(guī)定的期限內(nèi)未作說明、未提供有關資料的，或者海關仍有理由懷疑申報價格的真實性和準確性的，海關可以不接受納稅義務人申報的價格，并按照本條例第三章的規(guī)定估定完稅價格。
In cases where the taxpayer fails to give explanations and related materials within the specified period of time, or the customs still has reason to question the authenticity and accuracy of the declared value, the customs may refuse to accept the declared value and evaluate the customs value in line with the provisions of Chapter III of this set of regulations.

第三十五條 海關審查確定進出口貨物的完稅價格后，納稅義務人可以以書面形式要求海關就如何確定其進出口貨物的完稅價格作出書面說明，海關應當向納稅義務人作出書面說明。
Article 35. In cases where the customs examines and identifies the customs value of the import and export goods, the taxpayer may, in writing, request the customs to provide written explanation concerning how it identifies the customs value of the import and export goods, the customs shall make such written explanations to the taxpayers.

第三十六條 進出口貨物關稅，以從價計征、從量計征或者國家規(guī)定的其他方式征收。
Article 36. Customs duties of import and export goods may be levied by means of ad valorem, specific duties, or otherwise specified by the State.

從價計征的計算公式為：應納稅額＝完稅價格×關稅稅率
Calculating formula for ad valorem is: duty payable = customs value x tariff rate;

從量計征的計算公式為：應納稅額＝貨物數(shù)量×單位稅額
Calculating formula for specific duty is: duty payable = quantity of goods x unit tariff

第三十七條 納稅義務人應當自海關填發(fā)稅款繳款書之日起１５日內(nèi)向指定銀行繳納稅款。
Article 37. Taxpayers shall pay duties to the designated banks within 15 days starting from the day when the customs issues the letter of payment of duty.

納稅義務人未按期繳納稅款的，從滯納稅款之日起，按日加收滯納稅款萬分之五的滯納金。
In cases where the taxpayers fail to pay the duties within the specified period of time, a late fee of 5/10,000 of the amount of duty which has failed to be paid will be charged on a daily basis, starting from the first day of delay.

海關可以對納稅義務人欠繳稅款的情況予以公告。
The customs may publish the failure of taxpayers to pay duty.

海關征收關稅、滯納金等，應當制發(fā)繳款憑證，繳款憑證格式由海關總署規(guī)定。
In levying customs duties, late fees, and others, the customs shall print and issue a certificate of payment of duties and the pattern of the certificate will be specified by the Customs General Administration.

第三十八條 海關征收關稅、滯納金等，應當按人民幣計征。
Article 38. In levying customs duties, late fees and others, the customs shall collect them in RMB.

進出口貨物的成交價格以及有關費用以外幣計價的，以中國人民銀行公布的基準匯率折合為人民幣計算完稅價格；
In cases where the transaction value and the related fees of the import and export goods are calculated with foreign currencies, the value will be converted into RMB customs value based on the standard base foreign exchange rate published by the People's Bank of China.

以基準匯率幣種以外的外幣計價的，按照國家有關規(guī)定套算為人民幣計算完稅價格。適用匯率的日期由海關總署規(guī)定。
In cases where the foreign currency used is not the type specified in the standard base foreign exchange rate, the value will be converted into RMB customs value by means of cross-conversion in line with the related provisions of the State. The date of foreign exchange applicable will be specified by the Customs General Administration.

第三十九條 納稅義務人因不可抗力或者在國家稅收政策調(diào)整的情形下，不能按期繳納稅款的，經(jīng)海關總署批準，可以延期繳納稅款，但是最長不得超過６個月。
Article 39. In cases where the taxpayer fails to pay the duties within the specified period of time due to force majeure or under the circumstances where the State is adjusting its taxation policies, they may delay their payment of duties, subject to the approval by the Customs General Administration, with the longest delay of no more than 6 months.

第四十條 進出口貨物的納稅義務人在規(guī)定的納稅期限內(nèi)有明顯的轉(zhuǎn)移、藏匿其應稅貨物以及其他財產(chǎn)跡象的，海關可以責令納稅義務人提供擔保；
Article 40. In cases where the taxpayers of import and export goods are found to have obvious traces of transferring or concealing dutiable goods and other properties within the period of duty payment, the customs may request the taxpayers to provide guarantee.

納稅義務人不能提供擔保的，海關可以按照《海關法》第六十一條的規(guī)定采取稅收保全措施。
In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article 61 of the Customs Law, adopt duty safeguard measures.

納稅義務人、擔保人自繳納稅款期限屆滿之日起超過３個月仍未繳納稅款的，海關可以按照《海關法》第六十條的規(guī)定采取強制措施。
In cases where the taxpayers or guarantors fail to pay duties after three months upon the expiration of the duty payment period, the customs may, in line with the provisions of article 60 of the Customs Law, adopt compulsory measures.

第四十一條 加工貿(mào)易的進口料件按照國家規(guī)定保稅進口的，其制成品或者進口料件未在規(guī)定的期限內(nèi)出口的，海關按照規(guī)定征收進口關稅。
Article 41. In cases where the imported materials for processing trade are bonded imported as per the State regulations, and the products manufactured with the materials or imported materials fail to be exported within the specified period of time, the customs shall impose import duties as requested.

加工貿(mào)易的進口料件進境時按照國家規(guī)定征收進口關稅的，其制成品或者進口料件在規(guī)定的期限內(nèi)出口的，海關按照有關規(guī)定退還進境時已征收的關稅稅款。
In cases where the import duties have been levied on imported materials according to the State regulation for processing trade when they enter into China, and the products manufactured with the imported materials or imported materials are exported within the specified period of time, the customs shall return the duties levied at the time of entry according to the relevant regulations.

第四十二條 經(jīng)海關批準暫時進境或者暫時出境的下列貨物，在進境或者出境時納稅義務人向海關繳納相當于應納稅款的保證金或者提供其他擔保的，可以暫不繳納關稅，并應當自進境或者出境之日起６個月內(nèi)復運出境或者復運進境；
Article 42. For the following goods allowed by the customs for temporary entry or exit, the taxpayer shall, at the time of entry or exit, pay a deposit of an equivalent amount to the duty payable or provide other types of guarantee to the customs, without paying duties temporarily; however, the goods shall be transported out of or into the country within 6 months, starting from the day of entry or exit.

經(jīng)納稅義務人申請，海關可以根據(jù)海關總署的規(guī)定延長復運出境或者復運進境的期限：
In cases where the taxpayer files an application, the customs may, in accordance with the provisions of the Customs General Administration, extend the period of transportation out of or into the country of the goods:

（一）在展覽會、交易會、會議及類似活動中展示或者使用的貨物；
1. goods displayed or used in exhibitions, fairs, meetings or similar activities;

（二）文化、體育交流活動中使用的表演、比賽用品；
2. articles for performance or contests used in cultural or sports exchanges;

（三）進行新聞報道或者攝制電影、電視節(jié)目使用的儀器、設備及用品；
3. devices, equipment or articles used in news reporting, or the shooting of films or television programmes;

（四）開展科研、教學、醫(yī)療活動使用的儀器、設備及用品；
4. devices, equipment or articles used in scientific, education, and medical activities;

（五）在本款第（一）項至第（四）項所列活動中使用的交通工具及特種車輛；
5. transportation vehicles and special types of vehicles used in activities listed in items 1 to 4 of this article.

（六）貨樣；
6. samples;

（七）供安裝、調(diào)試、檢測設備時使用的儀器、工具；
7. instruments and tools used in the installation, debugging and testing of equipment;

（八）盛裝貨物的容器；
8. containers for holding goods;

（九）其他用于非商業(yè)目的的貨物。
9. other goods not for commercial purposes.

第一款所列暫準進境貨物在規(guī)定的期限內(nèi)未復運出境的，或者暫準出境貨物在規(guī)定的期限內(nèi)未復運進境的，海關應當依法征收關稅。
In cases where goods allowed temporary entry as specified in the first paragraph fail to be transported out of the country within the specified period of time, or goods allowed temporary exit fail to be transported into the country within the specified period of time, the customs shall levy duties on them in accordance with the law.

第一款所列可以暫時免征關稅范圍以外的其他暫準進境貨物，應當按照該貨物的完稅價格和其在境內(nèi)滯留時間與折舊時間的比例計算征收進口關稅。具體辦法由海關總署規(guī)定。
For other goods allowed temporary entry except those listed in paragraph 1 of this article that are exempted from paying customs duties temporarily, import duties shall be calculated and levied on the basis of the customs value of the goods and the percentage between the time they were detained in China to the time of depreciation. Detailed measures governing this will be worked out by the Customs General Administration.

第四十三條 因品質(zhì)或者規(guī)格原因，出口貨物自出口之日起１年內(nèi)原狀復運進境的，不征收進口關稅。
Article 43. Import duties will not be levied on export goods that are returned without changing state due to quality or specification problems within one year, starting from the day of exportation of the goods.

因品質(zhì)或者規(guī)格原因，進口貨物自進口之日起１年內(nèi)原狀復運出境的，不征收出口關稅。
Export duties will not be levied on imported goods that are transported out of China without changing state due to quality or specification problems within one year, starting from the day of importation of the goods.

第四十四條 因殘損、短少、品質(zhì)不良或者規(guī)格不符原因，由進出口貨物的發(fā)貨人、承運人或者保險公司免費補償或者更換的相同貨物，進出口時不征收關稅。
Article 44. In cases where the consignor, carrier or insurance company of the import and export goods offers to compensate free of charge for, or change goods that are the same with those which are found to have been damaged, short of the standard, inferior in quality or not conform with specifications, no customs duties are levied on them in the import and export.

被免費更換的原進口貨物不退運出境或者原出口貨物不退運進境的，海關應當對原進出口貨物重新按照規(guī)定征收關稅。
In cases where the original import goods to be changed free of charge are not transported out of China or the original export goods are not transported into China, the customs shall levy customs duties on the original import and export goods in line with regulations.

第四十五條 下列進出口貨物，免征關稅：
Article 45. Import and export goods listed as follows are exempted from customs duties:

（一）關稅稅額在人民幣５０元以下的一票貨物；
1. a bill of goods for which the customs duty is less than RMB50;

（二）無商業(yè)價值的廣告品和貨樣；
2. advertisement articles and samples without commercial value;

（三）外國政府、國際組織無償贈送的物資；
3. materials donated free of charge by foreign governments and international organisations;

（四）在海關放行前損失的貨物；
4. goods lost before being granted access by the customs;

（五）進出境運輸工具裝載的途中必需的燃料、物料和飲食用品。
5. fuels, materials and food and drinks necessary in the course of transportation carried by the entry and exit transportation vehicles.

在海關放行前遭受損壞的貨物，可以根據(jù)海關認定的受損程度減征關稅。
For goods incurring losses before being granted access by the customs, customs duties may be reduced on the goods on the basis of the damages recognized by the customs.

法律規(guī)定的其他免征或者減征關稅的貨物，海關根據(jù)規(guī)定予以免征或者減征。
For goods over which customs duties are exempted or reduced as specified by laws, the customs will grant duty exemptions or reduction in line with the regulations.

第四十六條 特定地區(qū)、特定企業(yè)或者有特定用途的進出口貨物減征或者免征關稅，以及臨時減征或者免征關稅，按照國務院的有關規(guī)定執(zhí)行。
Article 46. The related laws of the State Council shall be followed in reducing or exempting import and export goods of special regions, enterprises or of special uses from paying customs duties either temporarily or otherwise.

第四十七條 進口貨物減征或者免征進口環(huán)節(jié)海關代征稅，按照有關法律、行政法規(guī)的規(guī)定執(zhí)行。
Article 47. The provisions of related laws and administrative regulations shall be followed when exempting import goods from taxes of domestic links levied by the customs on the behalf of others or reducing the said taxes.

第四十八條 納稅義務人進出口減免稅貨物的，除另有規(guī)定外，應當在進出口該貨物之前，按照規(guī)定持有關文件向海關辦理減免稅審批手續(xù)。
Article 48. In cases where the taxpayers import or export goods, on which customs duties are exempted or reduced, they shall, unless otherwise specified, go to the customs with the related documents as specified to handle the examination and approval formalities related to the customs exemption and reduction, before the importation and exportation of the goods.

經(jīng)海關審查符合規(guī)定的，予以減征或者免征關稅。
Customs duty exemption or reduction will be granted by the customs upon finding conformity with the competent provisions.

第四十九條 需由海關監(jiān)管使用的減免稅進口貨物，在監(jiān)管年限內(nèi)轉(zhuǎn)讓或者移作他用需要補稅的，海關應當根據(jù)該貨物進口時間折舊估價，補征進口關稅。
Article 49. In cases where import goods, entitled to duty exemption or reduction whose use is under the supervision of the customs, are transferred or used for other purposes for which customs duties shall be paid, the customs shall calculate the value of the imported goods according to the time of depreciation after importation, and levy import duties on them.

特定減免稅進口貨物的監(jiān)管年限由海關總署規(guī)定。
Period of supervision of special goods entitled to duty exemption or reduction will be specified by the Customs General Administration.

第五十條 有下列情形之一的，納稅義務人自繳納稅款之日起１年內(nèi)，可以申請退還關稅，并應當以書面形式向海關說明理由，提供原繳款憑證及相關資料：
Article 50. A taxpayer may apply for return of customs duties within one year upon the payment of customs duties under any of the following circumstances, notify the customs in writing of its reasons, and provide the original certificate of duty payment and related materials:

（一）已征進口關稅的貨物，因品質(zhì)或者規(guī)格原因，原狀退貨復運出境的；
1. goods for which import duties have been paid are transported out of China without changing state due to quality or specification problems;

（二）已征出口關稅的貨物，因品質(zhì)或者規(guī)格原因，原狀退貨復運進境，并已重新繳納因出口而退還的國內(nèi)環(huán)節(jié)有關稅收的；
2. goods for which export duties have been paid are transported into the country without changing state due to quality or specification problems, and for which taxes of domestic links returned upon exportation have been paid;

（三）已征出口關稅的貨物，因故未裝運出口，申報退關的。
3. goods for which export duties have been paid fail to be exported due to certain reasons, and an application has been filed for customs declaration back into the country.

海關應當自受理退稅申請之日起３０日內(nèi)查實并通知納稅義務人辦理退還手續(xù)。
The customs shall verify and notify the taxpayer to handle the return formalities within 30 days upon accepting the application for return of tax.

納稅義務人應當自收到通知之日起３個月內(nèi)辦理有關退稅手續(xù)。
The taxpayer shall handle the related tax refund formalities within 3 months, starting from the day of receiving the notice.

按照其他有關法律、行政法規(guī)規(guī)定應當退還關稅的，海關應當按照有關法律、行政法規(guī)的規(guī)定退稅。
In cases where provisions of other related laws and administrative regulations provide for refund of customs duties, the customs shall return the customs duties in line with the competent provisions.

第五十一條 進出口貨物放行后，海關發(fā)現(xiàn)少征或者漏征稅款的，應當自繳納稅款或者貨物放行之日起１年內(nèi)，向納稅義務人補征稅款。
Article 51. In cases where after granting access to import and export goods, the customs discovers that duties are not levied or levied not in its entirety, it shall levy duties on the taxpayer within one year, starting from the day of duty payment or access being granted to goods.

但因納稅義務人違反規(guī)定造成少征或者漏征稅款的，海關可以自繳納稅款或者貨物放行之日起３年內(nèi)追征稅款，并從繳納稅款或者貨物放行之日起按日加收少征或者漏征稅款萬分之五的滯納金。
However, if the failure to levy duties partially or entirely is caused by the violation of competent provisions on the part of taxpayers, the customs may pursue and levy duties on the taxpayers within three years, starting from the day of duty payment or access being granted to goods; the customs may also levy a late fee of 5/10,000 of the amount not levied, starting from the day of duty payment or access being granted to goods.

海關發(fā)現(xiàn)海關監(jiān)管貨物因納稅義務人違反規(guī)定造成少征或者漏征稅款的，應當自納稅義務人應繳納稅款之日起３年內(nèi)追征稅款，并從應繳納稅款之日起按日加收少征或者漏征稅款萬分之五的滯納金。
In cases where the customs discovers that duties are not levied at all or only partially on goods under the customs supervision due to the violation of regulations on the part of taxpayers, it shall pursue and levy duties on the taxpayers within three years, starting from the day of duty payment, and also levy a late fee of 5/10,000 of the amount not levied, starting from the day of duty payment.

第五十二條 海關發(fā)現(xiàn)多征稅款的，應當立即通知納稅義務人辦理退還手續(xù)。
Article 52. In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities of duty refund.

納稅義務人發(fā)現(xiàn)多繳稅款的，自繳納稅款之日起１年內(nèi)，可以以書面形式要求海關退還多繳的稅款并加算銀行同期活期存款利息；
In cases where a taxpayer discovers overpayment of duties, it may, within one year starting from the day of duty payment, request the customs in writing to return the overpaid duty together with interests accruing on the same amount of current deposits in banks.

海關應當自受理退稅申請之日起３０日內(nèi)查實并通知納稅義務人辦理退還手續(xù)。
The customs shall verify and notify the taxpayer to handle the formalities related to the refunding of the overpaid part within 30 days upon accepting the application for duty refund.

納稅義務人應當自收到通知之日起３個月內(nèi)辦理有關退稅手續(xù)。
The taxpayer shall handle the related duty refunding formalities within three months upon receiving the notice.

第五十三條 按照本條例第五十條、第五十二條的規(guī)定退還稅款、利息涉及從國庫中退庫的，按照法律、行政法規(guī)有關國庫管理的規(guī)定執(zhí)行。
Article 53. In cases where refunding of duty or interest as specified in articles 50 and 52 of this set of regulations involves withdrawing money from the State Treasury, provisions of laws and administrative regulations on the administration of State Treasury shall be followed.

第五十四條 報關企業(yè)接受納稅義務人的委托，以納稅義務人的名義辦理報關納稅手續(xù)，因報關企業(yè)違反規(guī)定而造成海關少征、漏征稅款的，報關企業(yè)對少征或者漏征的稅款、滯納金與納稅義務人承擔納稅的連帶責任。
Article 54. In cases where a customs clearing company is commissioned by the taxpayer to handle formalities related to customs declaration and payment of duties and in its own name violates competent regulations and causes the occurrence of not levying customs duties at all or they are not levied in entirety on behalf of the customs, the customs clearing company is held for related liability for payment of duties together with the taxpayer for duties and late fees not levied at all or not levied in its entirety.

報關企業(yè)接受納稅義務人的委托，以報關企業(yè)的名義辦理報關納稅手續(xù)的，報關企業(yè)與納稅義務人承擔納稅的連帶責任。
In cases where a customs clearing company accepts the commission of a taxpayer and handles formalities related to the customs clearing and duty payment in its own name, it is held liable for duty payment together with the taxpayer.

除不可抗力外，在保管海關監(jiān)管貨物期間，海關監(jiān)管貨物損毀或者滅失的，對海關監(jiān)管貨物負有保管義務的人應當承擔相應的納稅責任。
With the exception of force majeure, in cases where goods that are under the supervision of safekeeping by customs incur damages or losses, persons held liable for safekeeping of the goods under supervision shall be responsible for the corresponding liability of duty payment.

第五十五條 欠稅的納稅義務人，有合并、分立情形的，在合并、分立前，應當向海關報告，依法繳清稅款。
Article 55. In cases where taxpayers having payable duty undergo merger or division, they shall report to the customs before the merger or division and pay the duty payable.

納稅義務人合并時未繳清稅款的，由合并后的法人或者其他組織繼續(xù)履行未履行的納稅義務；
In cases where taxpayers fail to pay the duty overdue at the time of merger, the juridical person or other organisation formed after merger shall continue to pay the overdue duties.

納稅義務人分立時未繳清稅款的，分立后的法人或者其他組織對未履行的納稅義務承擔連帶責任。
In cases where the taxpayers fail to pay the overdue duty at the time of division, the juridical person or other organisation formed after the division shall be held liable for the related responsibility for the payment of overdue duty.

納稅義務人在減免稅貨物、保稅貨物監(jiān)管期間，有合并、分立或者其他資產(chǎn)重組情形的，應當向海關報告。
In cases where taxpayers undergo merger, division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs.

按照規(guī)定需要繳稅的，應當依法繳清稅款；按照規(guī)定可以繼續(xù)享受減免稅、保稅待遇的，應當?shù)胶ｊP辦理變更納稅義務人的手續(xù)。
In cases where duty is to be paid in line with regulations, they shall pay the duty. In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.

納稅義務人欠稅或者在減免稅貨物、保稅貨物監(jiān)管期間，有撤銷、解散、破產(chǎn)或者其他依法終止經(jīng)營情形的，應當在清算前向海關報告。
In cases where taxpayers who owe duty undergo cancellation, disband, go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs before liquidation.

海關應當依法對納稅義務人的應繳稅款予以清繳。
The customs shall collect all the overdue duties from the taxpayers in accordance with the law.

第五章 進境物品進口稅的征收
Chapter V Levy of Import Duties on Imported Articles

第五十六條 進境物品的關稅以及進口環(huán)節(jié)海關代征稅合并為進口稅，由海關依法征收。
Article 56. Customs duties on imported articles and import links taxes levied by the customs on the behalf of others are combined into import duties and will be levied by the customs in accordance with the law.

第五十七條 海關總署規(guī)定數(shù)額以內(nèi)的個人自用進境物品，免征進口稅。
Article 57. Importation of self-use articles within the quantity specified by the Customs General Administration is exempted from import duties.

超過海關總署規(guī)定數(shù)額但仍在合理數(shù)量以內(nèi)的個人自用進境物品，由進境物品的納稅義務人在進境物品放行前按照規(guī)定繳納進口稅。
For imported self-use articles beyond the quantity specified by the Customs General Administration but still within a reasonable quantity, the taxpayer of the imported articles shall pay import duties in line with the provisions of regulations before the imported articles are granted access.

超過合理、自用數(shù)量的進境物品應當按照進口貨物依法辦理相關手續(xù)。
In the case of importing articles in quantities beyond a reasonable level or self-used level, the articles will be taken as imported goods and related formalities shall be followed.

國務院關稅稅則委員會規(guī)定按貨物征稅的進境物品，按照本條例第二章至第四章的規(guī)定征收關稅。
For imported articles for which the State Council Tariffs Commission specifies that duties, subject to goods, are applied, customs duties shall be levied in line with the provisions of Chapters two to four of this set of regulations.

第五十八條 進境物品的納稅義務人是指，攜帶物品進境的入境人員、進境郵遞物品的收件人以及以其他方式進口物品的收件人。
Article 58. Taxpayers of imported articles refer to entry persons carrying the articles into China, the receiver of entering postal articles, and consignee of articles imported by other means.

第五十九條 進境物品的納稅義務人可以自行辦理納稅手續(xù)，也可以委托他人辦理納稅手續(xù)。接受委托的人應當遵守本章對納稅義務人的各項規(guī)定。
Article 59. Taxpayers of imported articles may handle the duty payment formalities by themselves, or commission others to handle the formalities on their behalf. Commissioned persons shall abide by the various provisions on taxpayers in this chapter.

第六十條 進口稅從價計征。
Article 60. Ad valorem applies to import duties.

進口稅的計算公式為：進口稅稅額＝完稅價格×進口稅稅率
Calculating formula of import duties is: import duties = customs value x import tariff rate

第六十一條 海關應當按照《進境物品進口稅稅率表》及海關總署制定的《中華人民共和國進境物品歸類表》、《中華人民共和國進境物品完稅價格表》對進境物品進行歸類、確定完稅價格和確定適用稅率。
Article 61. The customs shall, in line with the provisions of the Table of Import Tariff Rates of Imported Articles, the Table of Categorisation of the People's Republic of China of Imported Articles and the Table of Customs Value of the People's Republic of China of Imported Articles formulated by the Customs General Administration, categorise imported articles, identify customs value, and tariff rate applicable.

第六十二條 進境物品，適用海關填發(fā)稅款繳款書之日實施的稅率和完稅價格。
Article 62. Tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles.

第六十三條 進口稅的減征、免征、補征、追征、退還以及對暫準進境物品征收進口稅參照本條例對貨物征收進口關稅的有關規(guī)定執(zhí)行。
Article 63. In the case of reduction, exemption, or refunding of import duties and levying of import duties not paid, as well as levying of import duties on imported articles allowed for temporary entry, the related provisions of this set of regulations on levying of import duties on goods shall be referred to in the actual implementation.

第六章 附 則
Chapter VI Supplementary Provisions

第六十四條 納稅義務人、擔保人對海關確定納稅義務人、確定完稅價格、商品歸類、確定原產(chǎn)地、適用稅率或者匯率、減征或者免征稅款、補稅、退稅、征收滯納金、確定計征方式以及確定納稅地點有異議的，應當繳納稅款，并可以依法向上一級海關申請復議。
Article 64. In cases where taxpayers and guarantors have objections to the customs identification of taxpayers, customs value, commodities categorisation, place of origin, tariff rate or exchange rate applicable, reduction or exemption from paying duties, levying of duties not paid in the entirety, refunding of duties paid, levying of late fees, method of levy, and place of taxation, they shall pay the duties, but have the right to appeal for reconsideration according to the law to the upper level of customs authority.

對復議決定不服的，可以依法向人民法院提起訴訟。
If they are not satisfied with the decision of reconsideration, they are entitled to the right of filing lawsuits to the people's court according to the law.

第六十五條 進口環(huán)節(jié)海關代征稅的征收管理，適用關稅征收管理的規(guī)定。
Article 65. Provisions on levy of customs duties shall be applicable to the administration of levying of import links duties levied by the customs on behalf of another.

第六十六條 有違反本條例規(guī)定行為的，按照《海關法》、《中華人民共和國海關法行政處罰實施細則》和其他有關法律、行政法規(guī)的規(guī)定處罰。
Article 66. Violation of this set of regulations will be punished in accordance with the provisions of the Customs Law, Detailed Rules of Implementation of Administrative Punishment of the Customs Law of the People's Republic of China, and other related laws and administrative regulations.

第六十七條 本條例自２００４年１月１日起施行。１９９２年３月１８日國務院修訂發(fā)布的《中華人民共和國進出口關稅條例》同時廢止。
Article 67. This set of regulations shall enter into force as of January 1, 2004 and the Regulations of the People's Republic of China on Import and Export Duties amended and published by the State Council on March 18, 1992 will be abolished at the sam, e time.