Regulations of the People's Republic of China on Import and Export Duties
Regulations of the People's Republic of China on Import and Export Duties
Regulations of the People's Republic of China on Import and Export Duties
Order of the State Council [2003] No. 392
November 23, 2003
The Regulations of the People's Republic of China on Import and Export Duties adopted at the 26th executive meeting of the State Council on October 29, 2003, are hereby promulgated and shall come into force as of January 1, 2004.
Premier: Wen Jiabao
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 up to the outside world, promoting the development of foreign economic relations and trade as well as the national economy, these 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 these Regulations.
Article 3 The tariff items, tariff 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 these Regulations.
Article 4 The Customs Tariff Commission shall be established by the State Council. The Customs Tariff Commission shall be responsible for the adjustment and interpretation of tariff items, tariff 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 limits; decisions on the rate of tariff quota, the imposition of anti-dumping duties, countervailing duties, tariffs under safeguard measures, retaliatory duties; decisions on the implementation of other measures in relation to customs duties and the application of tariff rates under special circumstances, and exercises 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 working personnel thereof shall, according to the statutory powers and legal procedures, exercise their functions of collecting customs duties, safeguarding the interests of the State, protecting the legitimate rights and interests of the obligatory customs duty payers, and accepting supervision pursuant to law.
Article 7 Any obligatory customs duty payer shall have the right to request the customs to keep its commercial secrets confidential, and the customs shall do so pursuant to law.
Article 8 The customs shall, according to the relevant provisions, award the units and individuals that disclose or help to discover the acts in violation of these 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 rate, general tariff rate and quota tariff rate, etc. Temporary tariff rates may apply to import goods within a certain time period.
Export tariff rates are set up in export duties. Provisional tariff rates may apply to export goods within a certain time period.
Article 10 The most-favored-nation tariff rate shall apply to the import goods whose place of origin is a member of the World Trade Organization, 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 a bilateral trade agreement with the People's Republic of China that contains clauses reciprocal to 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 apply 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 apply 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 apply to the import goods except those as listed in Paragraphs 1 to 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 import goods, to which the most-favored-nation tariff rate applies, the temporary tariff rate shall prevail. With regard to import goods to which the conventional tariff rate or the preferential tariff rate apply, the lower one shall prevail. As for 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 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 apply; and for those beyond the tariff quota, the applicable tariff rates shall be implemented in accordance with Articles 10 and 11 hereof.
Article 13 As for import goods, against which anti-dumping, countervailing or safeguard measures are taken according to the relevant laws and administrative regulations, the applicable rates shall be implemented in accordance with the Anti-Dumping 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 normal trade with the People's Republic of China in violation of the trade agreement or the relevant convention concluded with the People's Republic of China or to which both parties have joined, a retaliatory duty may be imposed on the import goods whose place of origin is such country or region, and the retaliatory duty rate shall apply.
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 import and export goods, the valid tariff rate of the date when the customs receives the import declaration or export declaration shall apply.
Where an import declaration is filed before the import goods arrive upon the approval of the customs, the valid tariff rate of the date when an entry declaration is filed for the means of transportation that carries the goods shall apply.
The date of the application of tariff rate for transit goods shall be separately provided by the General Administration of Customs.
Article 16 When it is required to pay duties under any of the following circumstances, the tariff rate of the date when the customs receives the declaration and handles the formalities for the payment of duties shall apply:
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.
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