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| Regulations of the People's Republic of China on Import and Export Duties | | 中华人民共和国进出口关税条例 |
| (Issued by the Order No. 392 of the State Council of the People's Republic of China on November 23, 2003; amended in accordance with the Decision of the State Council on Abolishing and Amending Some Administrative Regulations on January 8, 2011) | | （2003年11月23日中华人民共和国国务院令第392号公布 根据2011年1月8日《国务院关于废止和修改部分行政法规的决定》修订） |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 For the purposes of implementing the policy of opening to the outside world, promoting the development of foreign economic relations and trade as well as the national economy, the present Regulations are formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law). | | 第一条 为了贯彻对外开放政策，促进对外经济贸易和国民经济的发展，根据《中华人民共和国海关法》（以下简称《海关法》）的有关规定，制定本条例。 |
| Article 2 All goods permitted to be imported into or exported out of and all articles allowed to enter into the People's Republic of China shall, unless otherwise provided for by the State Council, be subject to payment of customs duties on imports or exports in accordance with the present Regulations. | | 第二条 中华人民共和国准许进出口的货物、进境物品，除法律、行政法规另有规定外，海关依照本条例规定征收进出口关税。 |
| Article 3 The tariff items, tariff nomenclature heading numbers and tariff rates as provided in the Customs Import and Export Tariffs of the People's Republic of China (hereinafter referred to as the Tariffs) and the Import Tariff Rates of the People's Republic of China for Entry Articles (hereinafter referred to as the Import Tariff Rates for Entry Articles) which are formulated by the State Council shall form an integral part of the present Regulations. | | 第三条 国务院制定《中华人民共和国进出口税则》（以下简称《税则》）、《中华人民共和国进境物品进口税税率表》（以下简称《进境物品进口税税率表》），规定关税的税目、税则号列和税率，作为本条例的组成部分。 |
| Article 4 The Customs Tariff Commission shall be established by the State Council. It is responsible for readjusting and interpreting tariff items, tariff nomenclature heading numbers and tariff rates in the Tariffs and the Import Tariff Rates for Entry Articles, which shall take effect upon the approval of the State Council; it decides on the goods subject to temporary tariff rates, the tariff rates and time limit; it decides on the rate of tariff quota, the imposition of antidumping duties, countervailing duties, duty under safeguard measures, retaliatory duties; decides on the implementation of other measures relating to customs duties and the application of tariff rates under special circumstances, and exercises the other functions as provided for by the State Council. | | 第四条 国务院设立关税税则委员会，负责《税则》和《进境物品进口税税率表》的税目、税则号列和税率的调整和解释，报国务院批准后执行；决定实行暂定税率的货物、税率和期限；决定关税配额税率；决定征收反倾销税、反补贴税、保障措施关税、报复性关税以及决定实施其他关税措施；决定特殊情况下税率的适用，以及履行国务院规定的其他职责。 |
| Article 5 The consignees of imported goods, the consignors of exported goods and the owners of entry articles are obligatory customs duty payers. | | 第五条 进口货物的收货人、出口货物的发货人、进境物品的所有人，是关税的纳税义务人。 |
| Article 6 The customs and the functionaries shall, in accordance with the statutory powers and legal procedures, exercise their functions of collecting the customs duties, safeguard the interests of the state, protect the legitimate rights and interests of the customs duty payers, and accept supervision in accordance with the law. | | 第六条 海关及其工作人员应当依照法定职权和法定程序履行关税征管职责，维护国家利益，保护纳税人合法权益，依法接受监督。 |
| Article 7 Any customs duty payer shall be entitled to request the customs office to keep its commercial secrets to itself, and the customs shall do so in accordance with the law. | | 第七条 纳税义务人有权要求海关对其商业秘密予以保密，海关应当依法为纳税义务人保密。 |
| Article 8 In accordance with relevant regulation, the customs shall award the entities and individuals who disclose or help to find the acts in violation of the present Regulations. | | 第八条 海关对检举或者协助查获违反本条例行为的单位和个人，应当按照规定给予奖励，并负责保密。 |
| Chapter II Establishment and Application of Tariff Rates for Import and Export Goods | | 第二章 进出口货物关税税率的设置和适用 |
| Article 9 Import tariffs consist of the most-favoured-nation tariff rate, conventional tariff rate, preferential tariff, general tariff rate and quota tariff rate, etc. Temporary tariff rates may be applied to import goods within a certain time limit. | | 第九条 进口关税设置最惠国税率、协定税率、特惠税率、普通税率、关税配额税率等税率。对进口货物在一定期限内可以实行暂定税率。 |
| Export tariff rates are set up in export duties. Temporary tariff rates may be applied to export goods within a certain time period. | | 出口关税设置出口税率。对出口货物在一定期限内可以实行暂定税率。 |
| Article 10 The most-favoured-nation tariff rate shall be applicable to the import goods whose place of origin is a member of the WTO, to whom the clause of the most-favoured-nation is commonly applicable, and the import goods whose place of origin is a country or region that has concluded with the People's Republic of China a bilateral trade agreement that contains clauses reciprocal most-favoured-nation treatment, and the import goods whose place of origin is within the People's Republic of China. | | 第十条 原产于共同适用最惠国待遇条款的世界贸易组织成员的进口货物，原产于与中华人民共和国签订含有相互给予最惠国待遇条款的双边贸易协定的国家或者地区的进口货物，以及原产于中华人民共和国境内的进口货物，适用最惠国税率。 |
| The conventional tariff rate shall be applicable to the import goods whose place of origin is a country or region that has established with the People's Republic of China a trade agreement that contains clauses of preferential duty. | | 原产于与中华人民共和国签订含有关税优惠条款的区域性贸易协定的国家或者地区的进口货物，适用协定税率。 |
| The special tariff rate shall be applicable to the import goods whose place of origin is a country or region that has established with the People's Republic of China a trade agreement that contains clauses of special preferential duty. | | 原产于与中华人民共和国签订含有特殊关税优惠条款的贸易协定的国家或者地区的进口货物，适用特惠税率。 |
| The general tariff rate shall be applicable to the import goods other than those as listed in Paragraphs 1 through 3 of this Article and the import goods whose place of origin is unknown. | | 原产于本条第一款、第二款和第三款所列以外国家或者地区的进口货物，以及原产地不明的进口货物，适用普通税率。 |
| Article 11 Where a temporary tariff rate is set up for the import goods, to which the most-favored-nation tariff rate applies, the temporary tariff rate shall prevail. For the import goods to which the conventional tariff rate or the preferential tariff rate applies, the lower one shall prevail. With regard to the import goods to which the general tariff rate applies, the temporary tariff rate shall not apply. | | 第十一条 适用最惠国税率的进口货物有暂定税率的，应当适用暂定税率；适用协定税率、特惠税率的进口货物有暂定税率的，应当从低适用税率；适用普通税率的进口货物，不适用暂定税率。 |
| Where a temporary tariff rate is set up for the export goods, to which the export tariff rate applies, the temporary tariff rate shall prevail. | | 适用出口税率的出口货物有暂定税率的，应当适用暂定税率。 |
| Article 12 With regard to the import goods subject to tariff quota management in accordance with the provisions of the state, for those within the tariff quota, the quota tariff rate shall apply; and for those beyond the tariff quota, the applicable tariff rates shall be in line with Articles 10 and 11 of the present Regulations. | | 第十二条 按照国家规定实行关税配额管理的进口货物，关税配额内的，适用关税配额税率；关税配额外的，其税率的适用按照本条例第十条、第十一条的规定执行。 |
| Article 13 With regard to the import goods, against which antidumping, countervailing or safeguard measure are taken in accordance with relevant laws and administrative regulations, the applicable rates shall be in line with the Antidumping Regulations of the People's Republic of China, the Countervailing Regulations of the People's Republic of China and the Regulations on Safeguard Measures of the People's Republic of China. | | 第十三条 按照有关法律、行政法规的规定对进口货物采取反倾销、反补贴、保障措施的，其税率的适用按照《中华人民共和国反倾销条例》、《中华人民共和国反补贴条例》和《中华人民共和国保障措施条例》的有关规定执行。 |
| Article 14 With regard to a country or region that bans, limits, imposes additional duties or takes any other measures that affect the normal trade with the People's Republic of China in violation of the trade agreement or relevant convention established with the People's Republic of China or both parties have joined, a retaliatory duty may imposed on the import goods whose place of origin is the country or region, and the retaliatory duty rate shall apply. | | 第十四条 任何国家或者地区违反与中华人民共和国签订或者共同参加的贸易协定及相关协定，对中华人民共和国在贸易方面采取禁止、限制、加征关税或者其他影响正常贸易的措施的，对原产于该国家或者地区的进口货物可以征收报复性关税，适用报复性关税税率。 |
| The goods, applicable countries or regions, duty rates, time limits and collection measures shall be decided and announced by the Customs Tariff Commission. | | 征收报复性关税的货物、适用国别、税率、期限和征收办法，由国务院关税税则委员会决定并公布。 |
| Article 15 With regard to the import and export goods, the valid tariff rate of the day when the customs accepts the import declaration or export declaration shall be applicable. | | 第十五条 进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。 |
| Where an import declaration is filed before the import goods arrives upon the approval of the customs, the valid tariff rate of the day when an entry declaration is filed for the means of transportation that carries the goods shall apply. | | 进口货物到达前，经海关核准先行申报的，应当适用装载该货物的运输工具申报进境之日实施的税率。 |
| The date of the application of the tariff rate for transit goods shall be separately provided for by the General Administration of Customs. | | 转关运输货物税率的适用日期，由海关总署另行规定。 |
| Article 16 When it is required to pay duties under any of the following circumstances, the tariff rate of the day when the customs accepts the declaration and handles the formalities for the payment of duties shall apply: | | 第十六条 有下列情形之一，需缴纳税款的，应当适用海关接受申报办理纳税手续之日实施的税率： |
| (1) Where, upon approval, the bonded goods are not to be re-carried out of China; | | （一）保税货物经批准不复运出境的； |
| (2) Where the goods that enjoy exemption or reduction of duties are transferred to others or whose purpose of use is changed upon approval; | | （二）减免税货物经批准转让或者移作他用的； |
| (3) Where, upon approval, the goods that are permitted to enter into China temporarily are not to be re-carried out of China and where, upon approval, the goods that are permitted to exit China temporarily are not to be re-carried into China; | | （三）暂准进境货物经批准不复运出境，以及暂准出境货物经批准不复运进境的； |
| (4) Where the import goods are leased and the duties are paid by installments. | | （四）租赁进口货物，分期缴纳税款的。 |
| Article 17 The applicable tariff rates for the makeup or refund of import or export duties shall be determined in accordance with Article 15 or Article 16 of the present Regulations. | | 第十七条 补征和退还进出口货物关税，应当按照本条例第十五条或者第十六条的规定确定适用的税率。 |
| Where an obligatory duty payer is required to pay a duty due to violating the present Regulations, the tariff rate of the day when the violation occurs shall apply. If it is unable to determine the exact day when the violation occurs, the tariff rate of the day when the customs discovers the violation shall apply. | | 因纳税义务人违反规定需要追征税款的，应当适用该行为发生之日实施的税率；行为发生之日不能确定的，适用海关发现该行为之日实施的税率。 |
| Chapter III Determination of Dutiable Value for Import and Export Goods | | 第三章 进出口货物完税价格的确定 |
| Article 18 The dutiable value for import goods shall be examined and determined by the customs on the basis of the transaction value in line with the requirements as prescribed in the Paragraph 3 of this Article, and the freight, the associated expenses and the insurance premiums incurred prior to the arrival and unloading of the goods at the destination within the People's Republic of China. | | 第十八条 进口货物的完税价格由海关以符合本条第三款所列条件的成交价格以及该货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费为基础审查确定。 |
| The transaction value of import goods refers to the actual total amount of the price, including the direct payments and indirect payments, that the buyer within the People's Republic of China shall pay the seller for the goods after readjustments have been made in accordance with Articles 19 and 20 of the present Regulations. | | 进口货物的成交价格，是指卖方向中华人民共和国境内销售该货物时买方为进口该货物向卖方实付、应付的，并按照本条例第十九条、第二十条规定调整后的价款总额，包括直接支付的价款和间接支付的价款。 |
| A transaction value of import goods shall meet the following conditions: | | 进口货物的成交价格应当符合下列条件： |
| (1) There is no limitation to the disposal and use of the buyer except for the limitations as prescribed in the laws and administrative regulations, the geographic limitation on the resale of goods and those without material impact on the price of goods; | | （一）对买方处置或者使用该货物不予限制，但法律、行政法规规定实施的限制、对货物转售地域的限制和对货物价格无实质性影响的限制除外； |
| (2) It isn't unable to determine the transaction value of the goods due to tied sale or other factors; | | （二）该货物的成交价格没有因搭售或者其他因素的影响而无法确定； |
| (3) The seller shall not directly or indirectly get any yields from the resale, disposal or use of the goods after import, or the seller may have some yields, but adjustments may be made in accordance with Article 19 or 20 of the present Regulations. | | （三）卖方不得从买方直接或者间接获得因该货物进口后转售、处置或者使用而产生的任何收益，或者虽有收益但能够按照本条例第十九条、第二十条的规定进行调整； |
| (4) There is no special relationship between the buyer and seller, or although there is any, it does not affect the transaction value. | | （四）买卖双方没有特殊关系，或者虽有特殊关系但未对成交价格产生影响。 |
| Article 19 The following expenses on import goods shall be included into the dutiable value: | | 第十九条 进口货物的下列费用应当计入完税价格： |
| (1) The commission and brokerage other than the commission on the purchase of goods that shall be paid by the buyer; | | （一）由买方负担的购货佣金以外的佣金和经纪费； |
| (2) The expenses that shall be paid by the buyer for the containers that are considered as a integrated part of the goods when the dutiable value is examined and determined; | | （二）由买方负担的在审查确定完税价格时与该货物视为一体的容器的费用； |
| (3) The expenses for packing materials and packing labor that shall be paid by the buyer; | | （三）由买方负担的包装材料费用和包装劳务费用； |
| (4) The value of the materials, tools, moulds, consumable materials and like goods that relate to the production of the goods and the sale within the People's Republic of China and that are provided by the buyer gratuitously or at a price lower than the costs and may be apportioned according to a reasonable rate, and the expenses of relevant expenses such as the development and design outside China, etc.; | | （四）与该货物的生产和向中华人民共和国境内销售有关的，由买方以免费或者以低于成本的方式提供并可以按适当比例分摊的料件、工具、模具、消耗材料及类似货物的价款，以及在境外开发、设计等相关服务的费用； |
| (5) The franchise royalties related to the goods that shall be paid by the buyer as a precondition for the sale of goods within the People's Republic of China; | | （五）作为该货物向中华人民共和国境内销售的条件，买方必须支付的、与该货物有关的特许权使用费； |
| (6) The yields directly or indirectly procured by the seller from the resale, disposal or use of the goods after import. | | （六）卖方直接或者间接从买方获得的该货物进口后转售、处置或者使用的收益。 |
| Article 20 The following duties, taxes, and expenses specified in the price of the goods in the process of import shall not be included into the dutiable value: | | 第二十条 进口时在货物的价款中列明的下列税收、费用，不计入该货物的完税价格： |
| (1) The expenses of construction, installation, assembly, maintenance and technical services after importing such goods as workshops, machines, and equipments, etc.; | | （一）厂房、机械、设备等货物进口后进行建设、安装、装配、维修和技术服务的费用； |
| (2) The freight and related expenses and insurance premiums after the arrival and unloading of the import goods at the destination within the People's Republic of China; | | （二）进口货物运抵境内输入地点起卸后的运输及其相关费用、保险费； |
| (3) Import duties and domestic taxes. | | （三）进口关税及国内税收。 |
| Article 21 Where the transaction value of the import goods doesn't meet the requirements as prescribed in Paragraph 3 of Article 18 of the present Regulations, or the transaction value is unable to be determined, the customs shall assess the dutiable value of the goods in light of the following values arranged in descending order of precedence after it has learnt of relevant information and negotiated with the obligatory duty payer about the price: | | 第二十一条 进口货物的成交价格不符合本条例第十八条第三款规定条件的，或者成交价格不能确定的，海关经了解有关情况，并与纳税义务人进行价格磋商后，依次以下列价格估定该货物的完税价格： |
| (1) The transaction price of the identical goods sold to a buyer within the People's Republic of China at the same time or nearly at the same time; | | （一）与该货物同时或者大约同时向中华人民共和国境内销售的相同货物的成交价格； |
| (2) The transaction price of the like goods sold to a buyer within the People's Republic of China at the same time or nearly at the same time; | | （二）与该货物同时或者大约同时向中华人民共和国境内销售的类似货物的成交价格； |
| (3) At the same time or nearly at the same time when the goods is imported, the unit price of the import goods, the identical or like import goods in the maximal quantity sold to the buyer without special relationship in the first link of distribution, in which the items as listed in Article 22 of the present Regulations shall be deducted; | | （三）与该货物进口的同时或者大约同时，将该进口货物、相同或者类似进口货物在第一级销售环节销售给无特殊关系买方最大销售总量的单位价格，但应当扣除本条例第二十二条规定的项目； |
| (4) The price calculated according to the summation of the items, including the costs of the materials in producing the goods, and the processing expenses, the general profit and the general expenses in selling goods of the same grade or like goods to a buyer within the People's Republic of China, the freight, the associated expenses and the insurance premiums incurred prior to the arrival and unloading of the goods at the destination within the People's Republic of China; | | （四）按照下列各项总和计算的价格：生产该货物所使用的料件成本和加工费用，向中华人民共和国境内销售同等级或者同种类货物通常的利润和一般费用，该货物运抵境内输入地点起卸前的运输及其相关费用、保险费； |
| ．．．．．． | | ．．．．．． |
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