BIZCHINA / Taxation
Import & Export Tariff Regulations of the People's Republic of China
Updated: 2006-04-17 15:29
Article 13. The dutiable price��of the goods, which are transported��out
of the��territory for processing which are declared to��the��Customs��and
reimported��into��the��territory within the period
specified��by��the��Customs,��shall be the��difference��between��the CIF
price of the��goods��upon reimportation��after��processing and the CIF
price of the goods or identical or similar goods at importation. The
varieties of goods��mentioned in the foregoing paragraph and concrete
control measures shall be separately formulated by the Customs.
Article 14. The dutiable price of import goods on lease
(including��hire)��shall��be��the��rentals��of the goods examined by the
Customs.
Article 15. The dutiable price of import goods shall include related
expenses of patent, trademark,��copyright��and��special
technology,��computer��software��and��data��which��are��paid��abroad for
the purposes of producing, using, publishing and distributing in China.
Article 16.��The dutiable price of export goods shall be the FOB
price��as��examined��by��Customs��after��deducting��the��export��duties.
In��case��of��failure to��determine��the FOB price, the dutiable price
shall be appraised and decided by the Customs.
Article 17.��Consignor or consignee of import or export goods or
their��agents shall faithfully declare��the��transaction��price of
the��import��or��export��goods��to��the��Customs.��The dutiable price of
goods��whose declared transaction��price��is��apparently lower or higher
than��that��of��identical��or��similar��goods��shall��be��determined��by
the��Customs��according��to these Regulations.
Article 18. Upon��submission��to��Customs of the declaration
form��of��import��and export goods, consignor, consignee or their agents
shall��furnish��to the Customs the��invoice��containing��the��real price
of the��goods,��insurance fees��and��other expenses (factory
invoice��shall��be attached to, if any), packing list and other relevant
instruments and documents. The instruments and documents��in��the
foregoing paragraph shall bear��the��signature
of��the��consignor,��consignee��or��their��agents to��show��the
authenticity.
Article 19. Upon��examination��by��Customs��of the dutiable
price��of��import and export goods, the��consignor, consignee or
their��agents��shall��furnish the invoice and��other documents for
examination;��the��Customs��may,��where appropriate, inspect the relevant
contracts, account books,��certificates and documents of both parties or
conduct��any��other investigation. Customs may also
examine��the��above-mentioned��relevant documents after the goods have
been duty paid and released by the Customs.
Article 20.��Consignor or consignee of import or export goods or
their��agents shall pay Customs duties according to the dutiable price
as��valuated��by the Customs where��the certificates and documents listed
in��Article��18��are not presented for��examination��when
declaration��is��made to the Customs for��the import or export of goods.
No��adjustment��shall��be��made��irrespective��of��submission��of��these
certificates��and��documents after payment of the Customs duties.
Article 21. The��CIF��price,��FOB price, rentals, repairing
fees��and��expenses of��materials��and��parts��of��import��and��export
goods��which��are��expressed in terms of foreign currencies shall be
converted��by��the��Customs��into��Rmb��for tariffs at the exchange rate
which��is��the��median��rate��between the��buying��rate and selling rate
listed��in��the��"Rmb and Foreign Currencies Price��List" promulgated by
the��State��Foreign��Exchange Administration on the date��the��duty-paid
certificate is issued��by��the��Customs. For foreign currencies��not
listed��in��the��"Rmb and Foreign Currencies Price List", they shall��be
converted��into��Rmb��at��the rate��fixed��by the State Foreign Exchange
Administration.
CHAPTER 4 PAYMENT, REFUND AND ADDITIONAL PAYMENT OF CUSTOMS DUTIES
Article 22. The��consignor or consignee of import or export
goods��or��their agents shall pay��Customs��duties to a designated
bank��within seven days��(Sundays��and legal holidays excluded) starting
from��the��day��after��the��issue of��the��notice��of��payment��by the
Customs.��Where��any duties are in default��the��Customs��may, according
to��law, impose a daily fine of 0.1% of the��overdue��duties to be added
to��and��recovered��with��the duties in default as��of��the��second��day
of��the��date��of��maturity��to the date of tariff clearance.
Article 23. Unless��specified��otherwise��by��the��General
Administration��of Customs, the Customs��duties and fines shall be
computed and levied in RMB.
Article 24. The��Customs shall issue receipts for any Customs duties��or
fines collected. The form of the receipt shall be formulated by the
Customs General Administration.
Article 25. The��consignor��or consignee or their agents may, within��one
year after payment of Customs duties, apply to the Customs
for��a��refund��of the duties paid,��by��submitting in writing the
reasons��thereof��together��with��the��relevant��original��receipts,��in
any of the��following cases. Applications��submitted��later than the
prescribed one-year period shall not be considered. 1)
excess��assessment��of the Customs duties paid due to an error on the
part of the Customs; 2) short��shipment��which is discovered after
payment of the Customs duties��and��which��is��accepted��by��the Customs
after investigation in the��case��of��import
goods��the��inspection��exemption��for which has been granted by the
Customs; 3) where shutout (withdrawal��of��Customs��declaration) has been
applied��for��and approved by the��Customs��after investigation of
duty-paid��export��goods the shipment of which, for some reasons, is not
made. The��Customs��shall��make��a��written reply and inform those who
apply for��a��refund of paid��duties��within��30��days��as��of the date
of accepting the application.
Page: 1 2 3 4
(For more biz stories, please visit Industry Updates)
Most Popular Stories in 48 Hours
� Foreign firms look to hotel sector
� Steelmakers to reject 19% iron ore hike
� Talks start over gov't contracts
� Boeing expects B747-8 success in Asia
� Money supply growth still climbing
Today's Top News
� 21 killed, 1mln evacuated as typhoon hits S.China
� FM brands spying claims 'fictitious'
� US gov't limits Chinese computers use
� Chairman Mao portrait up for auction
� Pay rises by 16% for State sector workers
Top Biz News
� China bans import, export of endangered species
� China Mobile in talks with Google to add Web services
� UK offers aid to improve life in poorest areas
� Nation's first A380 pilot to receive training
� Export of fishery workers to Taiwan resumed
Alibaba is the largest B2B marketplace in the world. Source model ship,
wooden puzzle, one-piece toilet, RC hovercraft, photo album, prom dress,
pocket bike, Vaginal Speculum, Samurai Sword, String Panty and PVC Pipe.
Learn Mandarin online
