Chapter I General Principles
Article 1 These Regulations are formulated in accordance with the relevant provisions of the Customs Law of People's Republic of China (PRC) (hereinafter referred to as the Customs Law) in order to implement the policy of opening to the outside world and promote the development of foreign economic relations and trade and the national economy. Article 2 Unless otherwise provided by laws and administrative regulations, the customs shall collect import and export duties in accordance with the provisions of these Regulations on goods and articles that are allowed to be imported and exported in People's Republic of China (PRC). Article 3 the State Council has formulated the Import and Export Tariff of People's Republic of China (PRC) (hereinafter referred to as the Tariff) and the Import Tax Rate Table of People's Republic of China (PRC) (hereinafter referred to as the Import Tax Rate Table of Imported Articles), which stipulate the tax items, tariff codes and tax rates, and are an integral part of these Regulations. Article 4 The Customs Tariff Commission shall be established in the State Council, responsible for adjusting and interpreting the tariff items, tariff codes, tax rates and import tariff schedules of the Tariff, which shall be implemented after being submitted to the State Council for approval; Decide on the goods, tax rate and implementation period of the provisional tax rate; Determine the tariff quota tax rate; Deciding to levy anti-dumping duties, countervailing duties, safeguard tariffs, retaliatory tariffs and deciding to implement other tariff measures; To decide the application of tax rate under special circumstances and perform other duties stipulated by the State Council. Article 5 The consignee of imported goods, the consignor of exported goods and the owner of imported goods are taxpayers. Article 6 The Customs and its staff shall perform duties of customs collection and management in accordance with legal authority and legal procedures, safeguard national interests, protect the legitimate rights and interests of taxpayers, and accept supervision according to law. Article 7 Taxpayers have the right to ask the Customs to keep their business secrets confidential, and the Customs shall keep them confidential according to law. Article 8 The customs shall, in accordance with the provisions, reward the units and individuals who report or assist in the detection of violations of these Regulations, and be responsible for keeping them confidential.
Chapter II Formulation and Application of Tariff Rates for Import and Export Goods
Article 9 Import tariffs shall be subject to MFN tariff rate, agreed tariff rate, preferential tariff rate, general tariff rate, tariff quota tariff rate and other tariff rates. Temporary tax rates can be imposed on imported goods within a certain period of time. The export tariff sets the export tax rate. A provisional tax rate can be imposed on export goods within a certain period of time. Article 10 The most-favored-nation tariff rate shall apply to imported goods originating from members of the World Trade Organization to which the most-favored-nation treatment clause applies, imported goods originating from countries or regions that have signed bilateral trade agreements with People's Republic of China (PRC) containing mutual most-favored-nation treatment clauses, and imported goods originating in People's Republic of China (PRC). Imported goods originating in countries or regions that have signed regional trade agreements with People's Republic of China (PRC) containing preferential tariff clauses shall be subject to the agreed tax rate. Imported goods originating in countries or regions that have signed trade agreements with People's Republic of China (PRC) containing special preferential tariff clauses shall be subject to preferential tax rates. Imported goods originating from countries or regions listed in the first, second and third paragraphs of this article, as well as imported goods of unknown origin, shall be subject to the ordinary tax rate. Article 11 If the imported goods subject to the MFN tariff rate have a provisional tariff rate, the provisional tariff rate shall apply; If the imported goods have a tentative tax rate of agreed tax rate and preferential tax rate, the lower tax rate shall apply; For imported goods subject to ordinary tax rate, provisional tax rate is not applicable. If there is a provisional tax rate for export goods subject to export tax rate, the provisional tax rate shall apply. Article 12 The tariff quota rate shall apply to imported goods subject to tariff quota management according to the provisions of the state; If the tariff quota is exceeded, the tax rate shall be applied in accordance with the provisions of Articles 10 and 11 of these Regulations. Article 13 Where anti-dumping, countervailing and safeguard measures are taken against imported goods in accordance with the provisions of relevant laws and administrative regulations, the tax rate shall be applied in accordance with the relevant provisions of the Anti-dumping Regulations of the People's Republic of China, the Countervailing Regulations of People's Republic of China (PRC) and the Safeguard Measures Regulations of the People's Republic of China. Article 14 If any country or region violates the trade agreements and related agreements concluded or acceded to with People's Republic of China (PRC) and takes measures to prohibit, restrict or impose tariffs on trade with People's Republic of China (PRC) or other measures that affect normal trade, it may impose retaliatory tariffs on imported goods originating in that country or region and apply retaliatory tariff rates. The goods subject to retaliatory tariffs, the applicable country, tax rate, time limit and collection method shall be decided and promulgated by the the State Council Customs Tariff Commission. Article 15 Import and export goods shall be subject to the tax rate implemented on the day when the customs accepts the declaration of import or export of the goods. If the imported goods are declared with the approval of the customs before arrival, the tax rate implemented on the day when the means of transport carrying the goods declare entry shall apply. The applicable date of the tariff rate for transit goods shall be stipulated separately by the General Administration of Customs. Article 16 In any of the following circumstances, the tax rate implemented on the day when the customs accepts the declaration and goes through the tax payment formalities shall apply: (1) Bonded goods shall not be re-transported out of the country after approval; (2) The goods with tax reduction or exemption are approved to be transferred or used for other purposes; (3) goods temporarily allowed to enter the country are not transported out of the country after approval, and goods temporarily allowed to leave the country are not transported into the country after approval; (4) Lease imported goods and pay taxes by installments. Article 17 For the collection and refund of customs duties on import and export goods, the applicable tax rate shall be determined in accordance with the provisions of Article 15 or Article 16 of these Regulations. If a taxpayer needs to recover tax due to violation of regulations, the tax rate implemented on the day of the act shall apply; If the date of the act cannot be determined, the tax rate implemented on the day when the act is discovered by the customs shall apply.
Chapter III Determination of Duty-paid Value of Import and Export Goods
Article 18 The customs value of imported goods shall be determined by the customs on the basis of the transaction price meeting the conditions listed in the third paragraph of this article, and the transportation, related expenses and insurance premiums before the goods arrive at the import place in People's Republic of China (PRC) and the import place in China. The transaction price of imported goods refers to the total price actually paid and payable by the buyer to the seller for importing the goods when the seller sells the goods to People's Republic of China (PRC), and adjusted according to the provisions of Articles 19 and 20 of these Regulations, including direct payment and indirect payment. The transaction price of imported goods shall meet the following conditions: (1) No restrictions shall be imposed on the buyer's disposal or use of the goods except for the restrictions on the resale area of the goods and the restrictions that have no substantial impact on the price of the goods as stipulated by laws and administrative regulations; (2) There is no uncertainty in the transaction price of the goods caused by tying or other factors; (3) The seller shall not directly or indirectly obtain from the buyer any income arising from the resale, disposal or use of the goods after import, or the income may be adjusted in accordance with the provisions of Articles 19 and 20 of these Regulations; (4) There is no special relationship between the buyer and the seller, or although there is a special relationship, it does not affect the transaction price. Article 19 The following expenses of imported goods shall be included in the customs value: (1) commissions and brokerage fees other than purchase commissions borne by the buyer; (two) the cost of the container that is regarded as an integral part of the goods when the customs value is examined and approved by the buyer; (3) The expenses for packaging materials and packaging services borne by the buyer; (4) The prices of materials, tools, molds, consumable materials and similar goods related to the production and sale of goods in People's Republic of China (PRC) and China, as well as the expenses of overseas development, design and other related services provided by the buyer free of charge or at a lower cost, which can be shared in an appropriate proportion; (5) Royalty related to the goods that the buyer must pay as a condition for the sale of the goods to People's Republic of China (PRC); (six) the seller directly or indirectly obtains the proceeds from the resale, disposal or use of the goods after import from the buyer. Article 20 The following taxes and fees listed in the price of goods at the time of import shall not be included in the dutiable price of the goods: (1) the costs of construction, installation, assembly, maintenance and technical services of goods such as factories, machinery and equipment after import; (two) the transportation of imported goods after they arrive at the domestic import place and are unloaded, and the related expenses and insurance premiums; (3) Import tax and domestic tax. Article 21 If the transaction price of imported goods does not meet the conditions stipulated in the third paragraph of Article 18 of these Regulations, or the transaction price cannot be determined, the customs shall, after understanding the relevant situation and reaching an agreement with taxpayers, assess the customs value of the goods in turn according to the following prices: (1) The transaction price of the same goods sold to People's Republic of China (PRC) at the same time or about the same time as the goods; (two) the transaction price of similar goods sold to People's Republic of China (PRC) at the same time or about the same time; (3) The unit price of the maximum total sales volume of the imported goods, identical or similar imported goods sold to unrelated buyers at the same time or at about the same time when the goods are imported, but the items specified in Article 22 of these Regulations shall be deducted; (4) The price calculated according to the sum of the following items: the materials and processing costs used to produce the goods, the usual profits and expenses of selling the goods of the same grade or kind to People's Republic of China (PRC), the transportation of the goods before loading and unloading at the domestic import place and its related expenses and insurance premiums; (5) The price assessed by a reasonable method. After providing relevant materials to the customs, taxpayers may apply for reversing the application order of items (3) and (4) of the preceding paragraph. Article 22 When assessing the customs value in accordance with the provisions of Item (3) of Paragraph 1 of Article 21 of these Regulations, the items to be deducted refer to: (1) the usual profits, expenses and commissions paid when goods of the same grade or kind are sold in the first-level sales link in People's Republic of China (PRC); (two) the transportation of imported goods after they arrive at the domestic import place and are unloaded, and the related expenses and insurance premiums; (3) Import tax and domestic tax. Article 23 For leased imported goods, the customs value shall be the rental of the goods determined by the customs. Taxpayers who require a one-time payment of tax may choose to assess the customs value in accordance with the provisions of Article 21 of these Regulations, or take the total rent determined by the customs as the customs value. Article 24. If the goods shipped overseas for processing have been declared to the customs when leaving the country and transported back into the country within the time limit stipulated by the customs, the customs value shall be determined by examining the overseas processing fee, material fee, transportation and related expenses and insurance premium of the goods transported back into the country. Article 25 Where machinery, instruments, means of transport or other goods shipped abroad for repair have been declared to the customs when leaving the country and re-transported into the country within the time limit stipulated by the customs, the customs value shall be determined by examining the overseas repair fees and material fees. Article 26 The customs value of export goods shall be determined by the customs on the basis of the transaction price of the goods, the transportation of the goods before they are transported to People's Republic of China (PRC) and domestic export places, and the related expenses and insurance premiums. The transaction price of export goods refers to the total price that the seller should directly and indirectly charge the buyer for exporting the goods when they are exported. Export tax is not included in the dutiable price. Article 27 If the transaction price of export goods cannot be determined, the customs shall, after knowing the relevant information and consulting with taxpayers, assess the customs value of the goods in turn according to the following prices: (1) The transaction price of the same goods exported to the same country or region at the same time or about the same time as the goods; (2) Transaction value of similar goods exported to the same country or region at the same time or about the same time; (3) The price calculated according to the sum of the following items: the cost of materials and components, processing expenses, general profits and general expenses, transportation and related expenses and insurance premiums incurred in China; (4) The price assessed by a reasonable method. Article 28 Costs, expenses and taxes included in or excluded from the customs value in accordance with the provisions of these Regulations shall be based on objective and quantifiable data.
Chapter IV Collection of Customs Duties on Import and Export Goods
Article 29 Taxpayers of imported goods shall declare to the customs at the place where the goods enter or leave the country within 14 days from the date when the means of transport declare entry, and taxpayers of exported goods shall declare to the customs at the place where the goods enter or leave the country 24 hours before loading, unless it is specially approved by the customs. Import and export goods transported by customs shall be carried out in accordance with the provisions of the General Administration of Customs. Before the arrival of imported goods, taxpayers may go to declare in advance with the approval of the customs. The specific measures shall be formulated separately by the General Administration of Customs. Article 30 Taxpayers shall truthfully declare to the Customs in accordance with the law, and provide the materials needed to determine the customs value, commodity classification, origin and anti-dumping, countervailing or safeguard measures in accordance with the provisions of the Customs. When necessary, the customs may require taxpayers to make supplementary declarations. Article 31 Taxpayers shall classify their declared import and export goods in accordance with the Catalogue and the General Rules for Classification, Category Notes, Chapter Notes, Subheading Notes and Other Classification Notes as stipulated in the Tariff, and classify them into corresponding tariff codes; The customs shall examine and determine the commodity classification of goods according to law. Article 32 The customs may require taxpayers to provide relevant information needed to determine the classification of commodities; When necessary, the customs may organize testing and inspection, and take the results of testing and inspection recognized by the customs as the basis for commodity classification. Article 33 In order to examine the authenticity and accuracy of the declared price, the customs may consult and copy contracts, invoices, account books, foreign exchange settlement and payment vouchers, documents, business correspondence, audio-visual products and other materials reflecting the relationship between buyers and sellers and trading activities. If the customs is in doubt about the price declared by the taxpayer and the amount of customs duties involved is relatively large, with the approval of the Customs Commissioner directly under it or his authorized subordinate Customs Commissioner, and with the help of the unified format of the General Administration of Customs, the customs can inquire about the capital transactions of the taxpayer's unit account opened in a bank or other financial institution, and inform the banking supervision and regulation institution of the relevant situation. Article 34 If the customs has doubts about the price declared by the taxpayer, it shall inform the taxpayer in writing of the reasons for its doubts, and ask him to make a written explanation and provide relevant information within the prescribed time limit. If the taxpayer fails to explain or provide relevant information within the prescribed time limit, or the customs still has reason to doubt the authenticity and accuracy of the declared price, the customs may not accept the price declared by the taxpayer and assess the dutiable price in accordance with the provisions of Chapter III of these Regulations. Article 35 After the customs examines and determines the dutiable value of import and export goods, the taxpayer may request the customs in writing to make a written explanation on how to determine the dutiable value of import and export goods, and the customs shall make a written explanation to the taxpayer. Article 36 Tariffs on import and export goods shall be levied ad valorem, in specific quantities or in other ways as prescribed by the state. The calculation formula of ad valorem levy is: tax payable = duty paid price × tariff rate. The calculation formula of ad valorem levy is: tax payable = quantity of goods × unit tax. Article 37 Taxpayers shall pay taxes to designated banks within 15 days from the date when the customs fills out the tax payment form. If the taxpayer fails to pay the tax on time, a late payment fee of 0.5% of the overdue tax will be added on a daily basis from the date of overdue tax payment. The customs may announce the unpaid taxes of taxpayers. When collecting customs duties, late fees, etc. The customs shall issue payment vouchers, and the format of payment vouchers shall be stipulated by the General Administration of Customs. Article 38 customs duties, late payment fees, etc. Should be levied in RMB. If the transaction price of import and export goods and related expenses are denominated in foreign currency, the customs value shall be calculated by converting them into RMB at the benchmark exchange rate announced by the People's Bank of China; If it is denominated in a foreign currency other than the benchmark exchange rate currency, the customs value shall be calculated in RMB according to the relevant provisions of the state. The applicable date of exchange rate shall be stipulated by the General Administration of Customs. Article 39 If taxpayers are unable to pay taxes on time due to force majeure or the adjustment of national tax policies, they may, with the approval of the customs, postpone the payment of taxes for a maximum of six months. Article 40 If taxpayers of import and export goods have obvious signs of transferring or concealing their taxable goods and other property within the prescribed tax period, the customs may order them to provide guarantees; If the taxpayer cannot provide a guarantee, the customs may take tax preservation measures in accordance with the provisions of Article 61 of the Customs Law. If the taxpayer or guarantor fails to pay the tax for more than three months from the expiration of the tax payment period, the customs may take compulsory measures in accordance with the provisions of Article 60 of the Customs Law. Article 41 If the imported materials and components of processing trade are bonded and imported according to the provisions of the state, and the finished products or imported materials and components are not exported within the prescribed time limit, the customs shall collect import duties according to the provisions. Where import duties are levied on imported materials and parts for processing trade when they enter the country, and their finished products or imported materials and parts are exported within the prescribed time limit, the customs shall refund the duties and taxes collected when they enter the country according to the regulations. Article 42 The following goods temporarily imported or exported with the approval of the customs may be temporarily exempted from customs duties if the taxpayer pays a deposit equivalent to the payable tax or provides other guarantees when entering or leaving the country, and shall be transported out of the country or into the country within six months from the date of entry and exit; Upon the application of taxpayers, the customs may extend the time limit for re-export or re-import according to the provisions of the General Administration of Customs: (1) Goods displayed or used in exhibitions, fairs, conferences and similar activities; (2) Performance and competition articles used in cultural and sports exchange activities; (3) Instruments, equipment and articles used for news reporting or filming movies and TV programs; (four) instruments, equipment and supplies used in scientific research, teaching and medical activities; (5) Vehicles and special vehicles used in the activities listed in Items (1) to (4) of this paragraph; (6) Commodity samples; (seven) instruments and tools used for equipment installation, debugging and testing; (8) containers for holding goods; (9) Other goods used for non-commercial purposes. If the goods temporarily allowed to enter the country listed in the first paragraph are not transported out of the country within the prescribed time limit, or the goods temporarily allowed to leave the country are not transported into the country within the prescribed time limit, the customs shall collect customs duties according to law. Other goods listed in the first paragraph that are temporarily allowed to enter the country do not fall within the scope of temporary exemption from customs duties, and import duties shall be levied according to the customs value of the goods and the ratio of their stay in China to their depreciation time. Specific measures shall be formulated by the General Administration of Customs. Article 43 Import duties shall not be levied if the exported goods are transported into the country in the original state within 1 year from the date of export due to quality or specifications. For reasons of quality or specifications, if the imported goods are transported out of the country in the original state within 1 year from the date of import, export duties will not be levied. Article 44 The same goods that are compensated or replaced free of charge by the consignor, carrier or insurance company of import and export goods due to damage, shortage, inferior quality or non-conformity of specifications shall not be subject to customs duties at the time of import and export. If the imported goods that were originally replaced free of charge have not been returned out of the country or the original exported goods have not been returned out of the country, the customs shall re-impose tariffs on the original imported and exported goods in accordance with the regulations. Article 45 The following import and export goods are exempt from customs duties: (1) One ticket for goods with customs duties below RMB 50 yuan; (2) Advertisements and samples with no commercial value; (3) Materials donated by foreign governments and international organizations free of charge; (4) Goods lost before customs release; (5) The inbound and outbound means of transport are loaded with fuel, materials and articles for food and drink. Goods damaged before customs release may be subject to tariff reduction according to the degree of damage recognized by the customs. Other goods that are exempted or reduced from customs duties according to laws shall be exempted or reduced by the customs according to regulations. Article 46 The reduction or exemption of import and export goods in specific areas, specific enterprises or specific uses, as well as the temporary reduction or exemption of customs duties, shall be implemented in accordance with the relevant regulations of the State Council. Article 47 The reduction or exemption of import duties on imported goods shall be implemented in accordance with the provisions of relevant laws and administrative regulations. Article 48 Unless otherwise stipulated, taxpayers who import or export goods with tax reduction or exemption shall go through the formalities for examination and approval of tax reduction or exemption at the customs with relevant documents before the import or export of goods. Customs duties shall be reduced or exempted if they meet the requirements after examination by the customs. Article 49 If the imported goods that need to be supervised and used by the customs are transferred or used for other purposes within the supervision period, the customs shall pay import duties according to the depreciation and valuation of the imported goods. The supervision period of specific imported goods with duty reduction or exemption shall be stipulated by the General Administration of Customs. Article 50 Under any of the following circumstances, the taxpayer may apply for the refund of customs duties within 1 year from the date of paying the tax, and shall explain the reasons in writing to the customs, and provide the original payment vouchers and relevant materials: (1) Goods for which import duties have been levied are returned and transported out of the country in the original state due to quality or specifications; (2) Goods for which export duties have been levied are returned to China as they are due to quality or specifications, and the domestic taxes refunded due to export are paid again; (3) Goods for which export duties have been levied have not been shipped for export for some reason, but have been declared for customs clearance. The customs shall, within 30 days from the date of accepting the application for tax refund, verify and notify the taxpayer to go through the formalities for tax refund. Taxpayers shall go through the relevant tax refund procedures within 3 months from the date of receiving the notice. Where other relevant laws and administrative regulations stipulate that customs duties should be refunded, the customs shall refund customs duties in accordance with the relevant laws and administrative regulations. Article 51 After the import and export goods are released, if the customs finds that the tax is undercharged or omitted, it shall pay back the tax to the taxpayer within 1 year from the date of paying the tax or releasing the goods. However, if the taxpayer fails to collect or miss the tax due to violation of regulations, the customs may recover the tax within three years from the date of paying the tax or releasing the goods, and impose a late fee of five ten thousandths of the tax collected or missed every day from the date of paying the tax or releasing the goods. If the customs discovers that the goods under customs supervision have failed to pay taxes due to the taxpayer's violation of regulations, it shall pursue the payment of taxes within three years from the date when the taxpayer should pay taxes, and impose a late fee of five ten thousandths of the tax underpaid or tax missed every day from the date when the tax should be paid. Article 52 If the customs discovers overpayment of taxes, it shall immediately notify the taxpayer to go through the formalities of tax refund. Taxpayers who find that they have overpaid the tax may, within 1 year from the date of paying the tax, request the customs in writing to refund the overpaid tax, plus the interest of the bank's demand deposits for the same period; The customs shall, within 30 days from the date of accepting the application for tax refund, verify and notify the taxpayer to go through the formalities for tax refund. Taxpayers shall go through the relevant tax refund procedures within 3 months from the date of receiving the notice. Article 53 The refund of taxes and interest in accordance with the provisions of Articles 50 and 52 of these Regulations, which involves withdrawing from the state treasury, shall be implemented in accordance with the provisions of laws and administrative regulations on the administration of the state treasury. Article 54 A customs declaration enterprise accepts the entrustment of a taxpayer and goes through the formalities of customs declaration and tax payment in the name of the taxpayer. If the customs fails to pay taxes due to the illegal behavior of the customs declaration enterprise, the customs declaration enterprise shall be jointly and severally liable for the missed taxes, late fees and taxpayers. If the customs declaration enterprise accepts the entrustment of the taxpayer and goes through the formalities of customs declaration and tax payment in the name of the customs declaration enterprise, the customs declaration enterprise and the taxpayer shall bear joint and several liability for tax payment. Except for force majeure, if the goods under customs supervision are damaged or lost during storage, the person who has the obligation to keep the goods under customs supervision shall bear the corresponding tax obligations. Article 55 In case of merger or division of unpaid taxpayers, they shall report to the customs before the merger or division, and pay taxes in full according to law. If the taxpayer fails to pay the tax at the time of merger, the merged legal person or other organization shall continue to perform the unpaid tax obligations; If a taxpayer fails to pay taxes at the time of division, the legal person or other organization after division shall be jointly and severally liable for the unpaid taxes. In case of merger, division or other assets reorganization during the supervision of duty-free goods and bonded goods, taxpayers shall report to the customs. If it is necessary to pay taxes according to regulations, it shall be paid according to law; If you can continue to enjoy tax reduction and exemption and bonded treatment according to the regulations, you should go through the formalities for changing taxpayers at the customs. Taxpayers who owe taxes during the supervision of tax reduction or exemption, bonded goods or are revoked, dissolved, bankrupt or terminated in other ways according to law shall report to the customs before liquidation. The customs shall pay the taxes payable by taxpayers according to law.
Chapter V Imposition of Import Duty on Imported Goods
Article 56 The customs duties on imported goods and the taxes collected by the customs on behalf of the import link are combined into import duties, which shall be collected by the customs according to law. Article 57 Articles imported for personal use within the quantity specified by the General Administration of Customs shall be exempted from import duties. For imported articles for personal use exceeding the quantity stipulated by the General Administration of Customs, but still within a reasonable quantity, the taxpayer of imported articles shall pay import duties in accordance with the regulations before the imported articles are released. For imported goods exceeding the reasonable self-use quantity, the relevant formalities shall be handled according to the imported goods. Imported goods taxed in accordance with the provisions of the State Council Customs Tariff Commission shall be subject to customs duties in accordance with the provisions of Chapters II to IV of these Regulations. Article 58 Taxpayers of imported articles refer to persons who bring articles into the country, recipients of imported postal articles and recipients of articles imported by other means. Article 59 Taxpayers of imported articles may go through the tax payment formalities by themselves or entrust others to do so. The trustee shall abide by the provisions of this chapter on taxpayers. Article 60 Import duties shall be levied ad valorem. The calculation formula of import tax is: import tax = duty paid price × import tax rate Article 61 The customs shall classify the imported goods, determine the duty paid price and determine the applicable tax rate according to the Import Tax Rate Table for Imported Goods, the Classification Table for Imported Goods in People's Republic of China (PRC) and the Duty Paid Price Table for Imported Goods in People's Republic of China (PRC) formulated by the General Administration of Customs. Article 62 Imported goods shall be subject to the tax rate and customs value implemented on the day when the customs fills out the tax payment voucher. Article 63 The reduction, exemption, supplementary collection, recovery and refund of import duties and the temporary approval of the collection of import duties on imported articles shall be implemented with reference to the relevant provisions of these Regulations on the collection of import duties on goods.
Chapter VI Supplementary Provisions
Article 64 Taxpayers and guarantors who disagree with the determination of taxpayers, customs value, commodity classification, country of origin, applicable tax rate or exchange rate, collection of tax reduction or exemption, overdue tax, tax refund and late payment fee, determination of tax collection method and tax payment place by the customs shall pay taxes, and may apply to the customs at the next higher level for reconsideration according to law. If he refuses to accept the reconsideration decision, he may bring a lawsuit to the people's court according to law. Article 65 The Provisions on the Administration of Tariff Collection shall apply to the collection and management of customs taxes on behalf of the import link. Article 66 Whoever violates the provisions of these Regulations shall be punished in accordance with the Customs Law, the Regulations of People's Republic of China (PRC) Customs on Administrative Punishment and other relevant laws and administrative regulations. Article 67 These Regulations shall come into force on June 6+1October 6+1October 6, 2004. 1992 March 18 The Regulations on Import and Export Tariffs of People's Republic of China (PRC) revised and promulgated by the State Council shall be abolished at the same time.