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Regulations of the People's Republic of China on Import and Export Duties
Chapter I General Provisions

Article 1. With a view to implementing the policy of opening to the outside world, promoting the development of foreign economic relations and trade as well as the national economy, the present Regulations are formulated in accordance with the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law).

Article 2. All goods permitted to be imported into or exported out of and all articles allowed to enter into the People's Republic of China shall, unless otherwise provided for by the State Council, be subject to payment of customs duties on imports or exports according to the present Regulations.

Article 3. The tariff items, tariff nomenclature heading numbers and tariff rates as prescribed in the Customs Import and Export Tariffs of the People's Republic of China (hereinafter referred to as the Tariffs) and the Import Tariff Rates of the People's Republic of China for Entry Articles (hereinafter referred to as the Import Tariff Rates for Entry Articles) which are formulated by the State Council shall form an integral part of the present Regulations.

Article 4. The Customs Tariff Commission shall be established by the State Council. The Customs Tariff Commission shall be responsible for readjusting and interpreting tariff items, tariff nomenclature heading numbers and tariff rates in the Tariffs and the Import Tariff Rates for Entry Articles, which shall take effect upon the approval of the State Council; it makes decisions on the goods subject to temporary tariff rates, the tariff rates and time limit; it makes decisions on the rate of tariff quota, the imposition of antidumping duties, countervailing duties, duty under safeguard measures, retaliatory duties; makes decisions on the implementation of other measures in relation to customs duties and the application of tariff rates under special circumstances, and exercises the other functions as provided for by the State Council.

Article 5. The consignees of imported goods, the consignors of exported goods and the owners of entry articles are obligatory customs duty payers.

Article 6. The customs and the functionaries shall, according to the statutory powers and legal procedures, exercise their functions of collecting the customs duties, safeguard the interests of the state, protect the legitimate rights and interests of the customs duty payers, and accept supervision pursuant to law.

Article 7. Any customs duty payer shall have the right to request the customs office to keep its commercial secrets to itself, and the customs shall do so pursuant to law.

Article 8. According to relevant regulation, the customs shall award the entities and individuals who disclose or help to find the acts in violation of the present Regulations.

 

Chapter II Establishment and Application of Tariff Rates for Import and Export Goods

Article 9. Import tariffs cover the most-favored-nation tariff rate, conventional tariff rate, preferential tariff, general tariff rate and quota tariff rate, etc. Temporary tariff rates may be applied to import goods within a certain time limit.

Export tariff rates are set up in export duties. Temporary tariff rates may be applicable to export goods within a certain time period.

Article 10. The most-favored-nation tariff rate shall be applied to the import goods whose place of origin is a member of the WTO, to whom the clause of the most-favored-nation is commonly applied, and the import goods whose place of origin is a country or region that has established with the People's Republic of China a bilateral trade agreement that contains clauses reciprocal most-favored-nation treatment, and the import goods whose place of origin is within the territory of the People's Republic of China.

The conventional tariff rate shall be applied to the import goods whose place of origin is a country or region that has concluded with the People's Republic of China a trade agreement that contains clauses of preferential duty.

The special tariff rate shall be applied to the import goods whose place of origin is a country or region that has concluded with the People's Republic of China a trade agreement that contains clauses of special preferential duty.

The general tariff rate shall be applied to the import goods except those as listed in Paragraphs 1 through 3 of this Article and the import goods whose place of origin is unknown.

Article 11. Where a temporary tariff rate is set up for the import goods, to which the most-favored-nation tariff rate applies, the temporary tariff rate shall prevail. With regard to the import goods to which the conventional tariff rate or the preferential tariff rate applies, the lower one shall prevail. As for the import goods to which the general tariff rate applies, the temporary tariff rate shall not apply.

Where a temporary tariff rate is set up for the export goods, to which the export tariff rate applies, the temporary tariff rate shall prevail.

Article 12. As for the import goods subject to tariff quota management according to the provisions of the state, for those within the tariff quota, the quota tariff rate shall be applied; and for those beyond the tariff quota, the applicable tariff rates shall be carried out in accordance with Articles 10 and 11 of the present Regulations.

Article 13. As for the import goods, against which antidumping, countervailing or safeguard measure are taken according to relevant laws and administrative regulations, the applicable rates shall be carried out in accordance with the Antidumping Regulations of the People's Republic of China, the Countervailing Regulations of the People's Republic of China and the Regulations on Safeguard Measures of the People's Republic of China.

Article 14. As for a country or region that prohibits, limits, imposes additional duties or takes any other measures that affect the normal trade with the People's Republic of China in violation of the trade agreement or relevant convention concluded with the People's Republic of China or both parties have joined, a retaliatory duty may imposed on the import goods whose place of origin is the country or region, and the retaliatory duty rate shall be applied.

The goods, applicable countries or regions, duty rates, time limits and collection measures shall be determined and announced by the Customs Tariff Commission.

Article 15. As for the import and export goods, the valid tariff rate of the day when the customs accepts the import declaration or export declaration shall be applied.

Where an import declaration is filed before the import goods arrives upon the approval of the customs, the valid tariff rate of the day when an entry declaration is filed for the means of transportation that carries the goods shall be applied.

The date of the application of the tariff rate for transit goods shall be separately provided by the Customs General Administration.

Article 16. When it is required to pay duties under any of the following circumstances, the tariff rate of the day when the customs accepts the declaration and handles the formalities for the payment of duties shall be applied:

(1)Where, upon approval, the bonded goods are not to be re-carried out of China;

(2)Where the goods that enjoy exemption or reduction of duties are transferred to others or whose purpose of use is changed upon approval;

(3)Where, upon approval, the goods that are allowed to enter into China temporarily are not to be re-carried out of China and where, upon approval, the goods that are permitted to exit China temporarily are not to be re-carried into China;

(4)Where the import goods are leased and the duties are paid by installments.

Article 17. The applicable tariff rates for the makeup or refund of import or export duties shall be determined according to Article 15 or Article 16 of the present Regulations.

Where an obligatory duty payer is required to pay a duty due to violation of the present Regulations, the tariff rate of the day when the violation occurs shall be applied. If it is unable to determine the exact day when the violation arises, the tariff rate of the day when the customs discovers the violation shall be applied.

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