1. According to Article 2 of the Regulations on Import and Export Tariffs of People's Republic of China (PRC): Unless otherwise stipulated by laws and administrative regulations, the customs shall collect import and export tariffs in accordance with the provisions of these regulations for goods and imported articles that are allowed to be imported and exported in People's Republic of China (PRC);
2. Article 5 of the Regulations on Import and Export Tariffs of People's Republic of China (PRC) stipulates that the consignee of imported goods, the consignor of exported goods and the owner of imported goods are taxpayers;
3. Article 56 of the Regulations on Import and Export Tariffs of People's Republic of China (PRC) stipulates that the tariffs on imported goods and the taxes levied by the customs at the import stage are merged into import tariffs, which shall be collected by the customs according to law;
4. Article 57 of the Regulations of People's Republic of China (PRC) on Import and Export Tariffs stipulates:
(1) Articles imported for personal use within the quota stipulated by the General Administration of Customs shall be exempted from import tax;
(2) For imported articles for self-use exceeding the quantity stipulated by the General Administration of Customs, but still within a reasonable quantity, the taxpayers of imported articles shall pay import duties in accordance with the regulations before the imported articles are released;
(3) For imported goods exceeding the reasonable self-use quantity, the relevant formalities shall be handled according to the imported goods.
Extended data:
Some changes in tariff rate and suggestions for everyone;
1. It should be understood that the customs is responsible for ensuring that all national tariffs are receivable;
2. Although the tax rates of cosmetics and some high-end luxury goods have increased, and the duty-paid prices of high-end nutritional products such as Cordyceps sinensis have also increased, in general, the duty-paid prices of most items, especially computers and electronic products, have decreased, that is to say, the tax burden borne by the management counterpart has decreased;
3. Correctly treat the possible problems of unreasonable classification and unreasonable duty-paid price in the Duty-paid Price List of Inbound Passenger Baggage and Personal Postal Articles. Considering the diversity of commodity types and sources and the complexity of price determination,
When revising the duty-paid price list of inbound passengers' luggage and personal postal articles, the customs has made full reference to the actual prices of related articles at home and abroad at that time, and tried to determine the duty-paid price of related articles by adopting the principles of "low is not high" and "the determination of duty-paid price should be forward-looking" to protect the interests of the management counterpart as much as possible;
4. The Customs has a special department responsible for revising the duty-paid price list of inbound passengers' luggage and personal postal articles. If the management counterpart has any opinions on the Duty-paid Price List of Inbound Passengers' Luggage and Personal Postal Articles, he can report to the relevant customs so that the relevant departments can refer to it when revising the Duty-paid Price List of Inbound Passengers' Luggage and Personal Postal Articles again.
Baidu Encyclopedia-People's Republic of China (PRC) Customs Regulations