Article 42 The commodity classification of import and export goods shall be determined in accordance with the relevant provisions of the State on commodity classification.
The customs may require the consignor and consignor of import and export goods to provide relevant information needed to determine the classification of goods; When necessary, the customs may organize testing and inspection, and take the results of testing and inspection recognized by the customs as the basis for commodity classification.
Article 43 The customs may, on the basis of a written application by a foreign trade operator, make administrative rulings on goods imported and exported in advance, such as commodity classification.
The import or export of the same goods shall be governed by the administrative ruling on the classification of the same goods.
The administrative ruling made by the customs on commodity classification shall be published.
Article 55 of the Customs Law The customs value of import and export goods shall be determined by the customs on the basis of the transaction price of the goods. When the transaction price cannot be determined, the customs value shall be assessed by the customs according to law.
The customs value of imported goods includes the price of the goods, the transportation before the goods arrive in People's Republic of China (PRC) and the place of import, and its related expenses and insurance premiums; The customs value of export goods includes the price of the goods, the transportation before the goods arrive in People's Republic of China (PRC) and the export place, and the related expenses and insurance premiums, but the export duties and taxes contained therein shall be deducted.
The dutiable value of inbound and outbound articles shall be determined by the customs according to law.
In the article "China Customs Clearance System and Customs Business System Reform", there is the following explanation.
Import and export goods and inbound and outbound articles shall pay customs duties in accordance with the Customs Regulations of People's Republic of China (PRC) and the Customs Tariff of People's Republic of China (PRC). The consignee of imported goods, the consignor of exported goods and the owner of inbound and outbound articles are the taxpayers of customs duties. The provisions on the administration of tariff collection shall apply to the administration of tariff collection (value-added tax) in the import and export links. The customs value of import and export goods shall be determined by the customs on the basis of the transaction price of the goods. When the transaction price cannot be determined, the customs value shall be assessed by the customs according to law.
The commodity classification of import and export goods shall be determined in accordance with the provisions of the customs on commodity classification. China Customs adopts the Harmonized Commodity Description and Coding System formulated by WCO.
Before determining the classification of goods, evaluating the value of goods, providing valid customs declaration documents or going through other customs formalities, if the consignee or consignor requests to release the goods, the customs shall release the goods after providing guarantees suitable for its legal obligations according to law.
The applicable classification basis is the worldwide HS system, and the valuation basis is also the worldwide WTO valuation agreement. The corresponding domestic law is the Regulations of People's Republic of China (PRC) on Import and Export Tariffs.
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Decree No.96 of the State Council of the People's Republic of China. Issued by the State Council on March 7th, 1985. Revised and promulgated in the State Council on September 12th, 1987. 1March, 199218th was released according to the second revision of the State Council's Decision on Amending the Import and Export Tariff Regulations of People's Republic of China (PRC).
Chapter I General Provisions
Article 1 In order to implement the policy of opening to the outside world and promote the development of foreign economic relations and trade and the national economy, these Regulations are formulated in accordance with the relevant provisions of the Customs Law of People's Republic of China (PRC).
Article 2 Unless otherwise stipulated by the state, the customs shall collect import duties or export duties in accordance with the Customs Import and Export Tariff of the People's Republic of China (hereinafter referred to as the Customs Import and Export Tariff). The customs shall levy import duties on goods imported from abroad and originating in China in accordance with the Customs Import and Export Tariff. The customs import and export tariff is an integral part of these regulations.
Article 3 The Customs Tariff Commission shall be established in the State Council, proposing the principles, policies and principles for formulating or amending import and export tariff regulations and customs import and export tariff, deliberating and amending the draft tariff, formulating provisional tax rates and examining and approving local adjustment tax rates. The composition of the State Council Customs Tariff Commission shall be stipulated by the State Council.
Article 4 The consignee of imported goods and the consignor of exported goods are taxpayers. An agent entrusted to handle the relevant formalities shall abide by the provisions of these regulations on his client.
Article 5 Measures for the exemption of luggage and personal postal articles of inbound and outbound passengers shall be formulated separately by the Customs Tariff Commission of the State Council. Chapter II Application of Tax Rates
Article 6 Import tariffs shall be subject to ordinary tax rates and preferential tax rates. For imported goods originating in countries or regions that have not signed a tariff reciprocal agreement with People's Republic of China (PRC), the ordinary tax rate is applicable; Imported goods originating in countries or regions that have signed reciprocal tariff agreements with People's Republic of China (PRC) shall be taxed at preferential rates. For imported goods subject to ordinary tax rate as mentioned in the preceding paragraph, preferential tax rate may be applied with the special approval of the State Council Customs Tariff Commission. Where any country or region imposes discriminatory tariffs or gives other discriminatory treatment to imported goods originating in People's Republic of China (PRC), the customs may impose special tariffs on imported goods originating in that country or region. The types of goods subject to special tariffs, the tax rates and the starting and ending time shall be decided and promulgated by the the State Council Customs Tariff Commission.
Article 7 Import and export goods shall be classified into corresponding tax numbers according to the classification principle stipulated in the Customs Import and Export Tariff, and shall be taxed at the applicable tax rate.
Article 8 Import and export goods shall be taxed at the tax rate implemented on the day when the consignor or his agent declares the import or export. Before the arrival of imported goods, if they are declared with the approval of the customs, they shall be taxed at the tax rate implemented on the day when the means of transport carrying the goods declare entry.
Article 9 The tax rate applied on the day when the import and export goods are first declared for import or export shall apply to the tax payment and tax refund of import and export goods. The specific measures shall be formulated separately by the General Administration of Customs.
Chapter III Examination and Approval of Duty Paid Value
Article 10 The dutiable value of imported goods is based on the CIF price approved by the customs. CIF price includes the price of the goods, plus the packing fee, freight, insurance and other labor costs before the goods arrive at the import places in People's Republic of China (PRC) and China.
Article 11 If the CIF price of imported goods cannot be determined after customs examination, the customs shall assess the customs value on the basis of the following prices in turn:
(1) Transaction value of identical or similar goods purchased from the same exporting country or region where the imported goods are imported;
(2) The transaction price of the same or similar imported goods in the international market;
(3) The wholesale price of the same or similar imported goods in the domestic market, minus import duties, other taxes and fees in the import process, transportation, storage, operating expenses and profits after import;
(4) the price assessed by the customs by other reasonable methods.
Article 12 If machinery, instruments, means of transport or other goods shipped abroad for repair have been declared to the customs when leaving the country and re-transported into the country within the time limit stipulated by the customs, the repair fee and material fee approved by the customs shall be regarded as the customs value.
Article 13 Where the goods shipped overseas for processing have been declared to the customs when they leave the country and re-transported into the country within the time limit stipulated by the customs, the difference between the CIF price of the processed goods when they enter the country and the CIF price of the original goods when they leave the country or the same or similar goods when they enter the country shall be regarded as the dutiable price. The varieties and specific management measures of the goods listed in the preceding paragraph shall be formulated separately by the General Administration of Customs.
Article 14 For goods imported by lease (including lease), the duty-paid price shall be the rent of the goods approved by the customs.
Article 15. The duty-paid price of imported goods shall include the expenses of patents, trademarks, copyrights, proprietary technology, computer software and materials related to the imported goods paid abroad for the purpose of manufacturing, using, publishing or distributing the imported goods in China.
Article 16 The customs value of export goods shall be the FOB price approved by the customs for overseas sales, after deducting export duties. When the FOB price cannot be determined, the customs value shall be assessed by the customs.
Article 17 The consignee or consignor of import and export goods or his agent shall truthfully declare the transaction price of import and export goods to the customs. If the declared transaction price is obviously lower or higher than the transaction price of the same or similar goods, the customs shall determine the customs value in accordance with the provisions of these regulations.
Article 18 When submitting the customs declaration form for import and export goods, the consignor or his agent shall submit invoices (such as those issued by the manufacturer), packing lists and other relevant documents indicating the real price, expenses, insurance premiums and other expenses of the goods. The documents listed in the preceding paragraph shall be signed and sealed by the consignee, consignor or his agent of import and export goods to prove their correctness.
Article 19 When the customs examines the customs value of imported and exported goods, the consignor or his agent shall submit invoices and other documents; When necessary, the customs may consult the relevant contracts, account books, bills and documents of the buyers and sellers, or conduct other investigations. For the goods that have been released after tax payment, the customs can still inquire about the above-mentioned relevant information of the goods. Article 20. If the consignee or consignor of import and export goods or his agent fails to submit all the documents stipulated in Article 18 when submitting the customs declaration form for import and export goods, he shall pay the tax according to the duty-paid price assessed by the customs. If the documents are paid afterwards, the tax will not be adjusted.
Article 21 If the CIF price, FOB price, rent, repair cost and material cost of import and export goods are denominated in foreign currency, the customs shall convert them into RMB according to the middle price of RMB foreign exchange quotation published by the State Administration of Foreign Exchange on the date when the tax payment certificate is issued. Foreign currencies that are not listed in the RMB exchange rate list shall be converted into RMB at the exchange rate determined by the State Administration of Foreign Exchange.
Chapter iv payment and refund of taxes
Article 22 The consignee or consignor of import and export goods or his agent shall pay the tax to the designated bank within 7 days (except Sundays and legal holidays) from the day after the customs issues the tax payment certificate. In case of overdue payment, in addition to recovery according to law, the customs will impose a late payment fee of 1‰ on the unpaid tax on a daily basis from the day after the expiration to the date of payment.
Article 23 Unless otherwise stipulated by the General Administration of Customs, customs duties and late payment fees shall be levied in RMB.
Article 24 The customs shall issue a receipt when collecting customs duties, late payment fees, etc. The format of the receipt shall be stipulated by the General Administration of Customs.
Article 25 Under any of the following circumstances, the consignee or consignor of import and export goods or his agent may explain the reasons in writing within 1 year from the date of tax payment, and apply to the customs for tax refund with the original tax payment certificate, which will not be accepted after the deadline:
(1) Dona's tax was wrongly levied by the customs;
(2) Goods imported with exemption from inspection approved by the customs are found to be unloaded less after paying taxes, which have been examined and approved by the customs;
(three) the goods for which export duties have been levied have not been shipped for export for some reason, and have been declared for customs clearance after customs inspection. The customs shall make a written reply and notify the tax refund applicant within 30 days from the date of accepting the tax refund application.
Article 26. If the import and export goods are found to have underpaid or missed the tax payment after paying the tax, the customs shall pay back the tax to the consignee or consignor his agent within 1 year from the date of paying the tax or releasing the goods. If the consignor or his agent violates the provisions, the customs may pursue the collection within three years.
Chapter V Procedures for Tax Reduction and Approval Article 27 The following goods may be exempted from tax after being examined by the Customs:
(1) One ticket of goods with tariff below 10 yuan RMB;
(2) Advertisements and samples with no commercial value;
(3) Materials donated by foreign governments and international organizations free of charge;
(4) The inbound and outbound means of transport need to load the fuel, materials and catering supplies. China's export goods returned for some reason shall be declared by the original consignor or his agent, and the original export documents shall be provided, which may be exempted from import duties after examination by the customs. However, the collected export tax will not be refunded. Overseas imported goods returned for some reason shall be declared by the original consignee or his agent to leave the country, and the original import documents shall be provided, which may be exempted from export duties after examination by the customs. However, the import tax already levied will not be refunded.
Article 28 For imported goods under any of the following circumstances, the customs may, at its discretion, reduce or exempt customs duties:
(1) Having suffered damage or loss during overseas transportation or loading and unloading;
(2) Damaged or lost due to force majeure after loading and unloading but before customs release;
(3) It has leaked, damaged or rotted during the customs inspection, and it is proved that it is not caused by improper storage.
Article 29 The customs shall, in accordance with the provisions, reduce or exempt customs duties on goods and articles stipulated in international treaties concluded or acceded to by People's Republic of China (PRC).
Article 30 If the samples, exhibits, engineering machinery, engineering vehicles, engineering ships, instruments and tools for installing equipment, film and television shooting equipment, cargo containers and stage costumes temporarily imported or exported with the approval of the customs are transported or transported into the country within 6 months after the consignee or consignor pays a deposit equivalent to tax or provides a guarantee, the customs duties shall be temporarily exempted. The six-month period stipulated in the preceding paragraph may be extended by the customs at its discretion. If the temporary import of construction institutions, engineering vehicles, engineering ships, etc. is extended with the approval of the customs, the customs will levy import duties according to the time of use of the goods during the extended period. The specific measures shall be formulated separately by the General Administration of Customs.
Article 31 The customs shall exempt the raw materials, auxiliary materials, spare parts, fittings and packaging materials imported for overseas production enterprises for the production of export products from import duties. Or, import duties should be levied on imported materials and parts first, and then the tax refund should be made according to the number of finished products actually processed and exported.
Article 32 Measures for free tax exemption of import and export goods shall be formulated separately by the General Administration of Customs.
Article 33 Goods imported and exported in special economic zones and other specific areas, goods imported and exported by Chinese-foreign equity joint ventures, Chinese-foreign contractual joint ventures and foreign-capital enterprises, and other import and export goods enjoying preferential tariff reduction or exemption according to law shall be reduced or exempted from customs duties in accordance with relevant state regulations.
Article 34 Where the consignor or his agent requests to temporarily reduce or exempt the import and export duties of import and export goods, he shall explain the reasons in writing before the import and export of the goods, and attach the necessary certificates and materials to apply to the local customs. After being verified by the local customs, it shall be submitted to the General Administration of Customs, which shall examine and approve it in accordance with the provisions of the State Council.
Article 35. Imported goods that are granted special tax reduction or exemption in accordance with the provisions of national laws and regulations, and are approved by the customs for sale, transfer or other purposes within the supervision period, shall be depreciated and valued according to their use time, and import duties shall be levied. The supervision period shall be stipulated separately by the General Administration of Customs.
Chapter VI Appeal Procedure
Article 36 Taxpayers who have objections to the taxation, tax reduction, overdue tax or refund of import and export goods determined by the customs shall first pay the tax according to the tax amount approved by the customs, and then apply to the customs in writing for reconsideration within 30 days from the date when the customs issues the tax payment certificate. If the application for reconsideration is overdue, the customs will not accept it.
Article 37 The customs shall make a reconsideration decision within 15 days from the date of receiving the application for reconsideration. If a taxpayer refuses to accept the reconsideration decision, he may apply to the General Administration of Customs for reconsideration within 15 days from the date of receiving the reconsideration decision.
Article 38 After receiving the application for reconsideration from the taxpayer, the General Administration of Customs shall make a reconsideration decision within 30 days, and make a customs reconsideration decision and serve it on the applicant. If the taxpayer still refuses to accept the reconsideration decision of the General Administration of Customs, he may bring a lawsuit to the people's court within 15 days from the date of receiving the reconsideration decision.
Chapter VII Punishment
Thirty-ninth violation of the provisions of this Ordinance, which constitutes smuggling or violation of customs regulations, shall be handled in accordance with the Customs Law of People's Republic of China (PRC), the Detailed Rules for the Implementation of Administrative Punishment in People's Republic of China (PRC) and other relevant laws and regulations.
Chapter VIII Supplementary Provisions
Article 40 The Customs shall reward the units and individuals who report or assist in the detection of tax evasion in violation of these Regulations, and shall be responsible for keeping them confidential.
Article 41 The General Administration of Customs of the People's Republic of China shall be responsible for the interpretation of these Regulations.
Article 42 These Regulations shall come into force on 1 April 19921day.