1. Add a paragraph to Article 2 as the second paragraph: "For goods originating in China purchased and imported from abroad, the customs will collect import duties in accordance with the Customs Import and Export Tariffs." 2. Article 5 is revised to read: “Measures for the taxation and exemption of inbound and outbound passenger luggage and personal postal items shall be separately stipulated by the Tariff Commission of the State Council.” 3. Article 6 is revised to read: “Import tariffs shall be set at ordinary tax rates and preferential tax rates. The original Imported goods originating from countries or regions that have not concluded a tariff reciprocity agreement with the People's Republic of China will be taxed at ordinary rates; goods originating from countries or regions that have concluded a tariff reciprocity agreement with the People's Republic of China or Imported goods from regions are taxed at preferential tax rates.
Imported goods that are taxed at ordinary tax rates as specified in the preceding paragraph may be taxed at preferential tax rates with special approval from the Customs Tariff Commission of the State Council.
< p> If any country or region imposes discriminatory tariffs or gives other discriminatory treatment to its imported goods originating in the People's Republic of China, the customs may impose special tariffs on the imported goods originating in that country or region. Tariffs. The types of goods subject to special tariffs, their tax rates, and the time of levy and suspension shall be determined by the Tariff Commission of the State Council and promulgated for implementation. "4. Delete Article 7. 5. Add an article as Article 7: "Imported and exported goods shall be classified into appropriate tax numbers in accordance with the classification principles stipulated in the "Customs Import and Export Tariffs" and taxed according to the applicable tax rate." 6. Add an article as Article 7 Article 9: "The tax payment and refund for imported and exported goods shall be subject to the tax rate in effect on the date when the imported and exported goods were originally declared for import or export. Specific measures shall be separately stipulated by the General Administration of Customs." 7. Article 10 is changed to 10 Article 1 is revised to read: "If the CIF value of imported goods cannot be determined after customs review, the customs shall assess the duty-paid value based on the following prices in turn: (1) The imported goods from the same The transaction price of the same or similar goods purchased by the exporting country or region;(2) The transaction price of the same or similar goods of the imported goods in the international market;
( 3) The wholesale price of the same or similar goods of the imported goods in the domestic market, minus import duties, other taxes in the import process, and post-import transportation, storage, operating expenses and profits;
(4) Prices assessed by the customs using other reasonable methods." 8. Article 12 is changed to Article 13, and a paragraph is added as the second paragraph: "The varieties and specific management methods of the goods mentioned in the previous paragraph shall be determined by The General Administration of Customs stipulates separately. "9. Add one article as Article 15: "The duty-paid value of imported goods shall include the fees paid overseas for the purpose of manufacturing, using, publishing or distributing the imported goods within the country. Fees for patents, trademarks, copyrights, proprietary technologies, computer software and materials, etc.” 10. Article 14 is changed to Article 16, and is revised to read: “Exported goods shall be sold overseas at the FOB price approved by the customs. , after deducting export duties, shall be regarded as the duty-paid value. When the FOB price cannot be determined, the duty-paid value shall be assessed by the customs." 11. Add an article as Article 17: "The consignee and consignor of the import and export goods or their agents. A person shall truthfully declare the transaction price of imported and exported goods to the customs. If the declared transaction price is significantly lower or higher than the transaction price of the same or similar goods, the customs shall determine the duty-paid value in accordance with the provisions of these Regulations. "12. Second. Article 12 is changed to Article 25, and one paragraph is added as the second paragraph: "The Customs shall make a written reply within 30 days from the date of accepting the tax refund application and notify the tax refund applicant." 13. Article 24 is changed For Article 27, add a paragraph as the third paragraph: "Overseas imported goods returned for any reason shall be declared for export by the original consignee or their agent and the original import documents shall be provided. After customs review and verification, they may be returned Export tariffs are exempted. However, import tariffs collected will not be refunded. "14. Article 27 is changed to Article 30, and a paragraph is added as the third paragraph: "Temporarily imported construction machinery and engineering vehicles. , engineering ships, etc., if the period is extended with the approval of the customs, the customs will collect import duties according to the use time of the goods during the extension period. "15. Article 28 is changed to 3. Article 11, add one sentence: “Or import tariffs may be levied on imported materials and parts first, and then tax refunds will be provided based on the actual quantity of finished products processed and exported.
"16. Add one article as Article 35: "Imported goods that are granted specific tariff exemptions and reductions in accordance with national laws and regulations, and are sold, transferred or used for other purposes with the approval of the customs within the supervision period, shall be used according to their Time depreciation valuation, additional import duties. The supervision period shall be separately determined by the General Administration of Customs. ” 17. Article 32 is changed to Article 36, and is revised to read: “When a taxpayer has any objection to the taxation, tax reduction, tax repayment or tax refund of imported and exported goods determined by the customs, he shall first follow the Pay the tax amount determined 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 you apply for reconsideration after the time limit, the customs will not accept it. ”
In addition, the text of some provisions and the order of the clauses have been modified and adjusted accordingly.
This decision will come into effect on April 1, 1992.< /p>
The "Import and Export Tariff Regulations of the People's Republic of China" will be revised accordingly and re-issued in accordance with this decision.