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. "Four, delete seventh. One article is added as Article 7: "Import and export goods shall be classified into appropriate tax numbers according to the classification principle stipulated in the Customs Import and Export Tariff, and taxed at the applicable tax rate. "6. One article is added as Article 9:" The tax rate implemented on the date of initial declaration of the import or export of the import and export goods shall apply to the tax payment and tax refund of the import and export goods. The specific measures shall be formulated separately by the General Administration of Customs. "7. Article 10 is renumbered as Article 11 and amended as:" 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. 8. Article 12 is renumbered as Article 13, and one paragraph is added as the second paragraph: "The types of goods mentioned in the preceding paragraph and the specific management measures shall be formulated separately by the General Administration of Customs." 9. One article is added as Article 15: "The customs value of imported goods shall include the expenses related to patents, trademarks, copyrights, proprietary technologies, computer software and materials paid overseas for the purpose of manufacturing, using, publishing or distributing the imported goods within China." 10. Article 14 is renumbered as Article 16 and amended as: "The customs value of export goods is the FOB price approved by the customs for overseas sales of the goods, after deducting export duties. When the FOB price cannot be determined, the customs value shall be assessed by the customs. " 1 1. One article is added as Article 17: "The consignor or agent of import and export goods 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. 12. Article 22 is changed into Article 25, and one paragraph is added as the second paragraph: "The customs shall give a written reply and notify the tax refund applicant within 30 days from the date of accepting the tax refund application. 13. article 24 is renumbered as article 27, and one paragraph is added as the third paragraph: "the goods imported from abroad that have been returned for some reason shall be declared out of the country by the original consignee or his agent, and the original import documents shall be provided, which may be exempted from export duties after being examined by the customs. However, the import tax collected will not be refunded. 14. Article 27 is renumbered as Article 30, and one paragraph is added as the third paragraph: "Temporary imported construction machinery, construction vehicles, construction ships, etc. exceed the time limit. If the extension is approved by the customs, the customs shall collect import duties according to the time when the goods are used during the extension period. The specific measures shall be formulated separately by the General Administration of Customs. 15. article 28 is renumbered as article 31, and one sentence is added: "alternatively, import duties can be levied on imported materials and parts first, and then the tax refund can be made according to the actual number of finished products processed and exported. "16. One article is added as Article 35:" If the imported goods that are specially reduced or exempted from customs duties according to the provisions of national laws and regulations are sold, transferred or used for other purposes with the approval of the customs within the supervision period, they 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. 17. Article 32 is changed to Article 36, which is amended as: "If a taxpayer disagrees with the taxation, tax reduction, overdue tax or refund of import and export goods determined by the customs, he shall first pay the tax according to the tax amount approved by the customs, and then apply to the customs for reconsideration in writing 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. "
In addition, the text and the order of some articles have been revised and adjusted accordingly.
This decision shall come into force as of April 1st, 1992.
The "Regulations on Import and Export Tariffs of People's Republic of China (PRC)" shall be revised according to this decision and re-promulgated.