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, whose duties are to propose the principles, policies and principles for formulating or amending the Export Tariff Regulations and the Customs Import and Export Tariff, to consider the revised draft tariff, to formulate provisional tax rates, and to examine and approve 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 CIF price of imported goods based on the transaction price examined and approved by the customs shall be the duty-paid value. 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 the machinery, instruments, means of transport or other goods shipped abroad for repair have been declared to the customs when leaving the country, and are transported back into the country within the time limit stipulated by the customs, the repair fee and material fee approved by the customs shall be 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 customs value of imported goods shall include the expenses related to patents, trademarks, copyrights, proprietary technology, computer software and materials paid abroad for the manufacture, use, publication or distribution of 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.