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
Oder of the State Council No. 96
February 28, 1992
(Promulgated by the State Council on March 7, 1985, amended and promulgated by the State Council on September 12, 1987, amended and promulgated for a second time on March 18, 1992 according to the Decision of the State Council on Amending the Regulations of the People's Republic of China on Import and Export Duties)
Chapter I General Provisions
Article 1 These Regulations are formulated in accordance with the relevant provisions of Customs Law of the People's Republic of China with a view to implementing the policy of opening to the outside world and promoting the development of foreign economic relations and foreign trade and the national economy.
Article 2 All goods permitted to be imported into or exported out of the People's Republic of China shall, unless otherwise provided for by the State, be subject to the levy of Customs import or export duties according to the Customs Import and Export Tariff of the People's Republic of China (hereinafter referred to as Customs Import and Export Tariff).
If goods originating within Chinese territory are purchased from outside Chinese territory for import, Customs shall levy import duty in accordance with the Customs Import and Export Tariff.
Customs Import and Export Tariff is an integral part of these Regulations.
Article 3 The Tariff Commission established by the State Council is charged with the responsibility to formulate or amend the guideline, policies and principles for Regulations on Import and Export Duties and Customs Import and Export Tariff, to examine the draft of amendments of Tariff, to set temporary tariff rates and to examine and approve partial adjustment of tariff rates.
The composition of the State Council Customs Tariff Commission shall be prescribed by the State Council.
Article 4 Both the consignee of imports and the consignor of exports are persons obligated to pay Customs duties.
The agent entrusted to go through the related procedures shall abide by all the provisions of these Regulations pertaining to his client.
Article 5 The measures on the levy of or exemption from import or export duties on incoming and outgoing passengers luggage and articles and on personal postal matters shall be formulated by the State Council Customs Tariff Commission.
Chapter II Application of Tariff Rates
Article 6 Customs import duty shall be calculated in accordance with general tariff rates and preferential tariff rates. The general tariff rate shall apply to an import originating in a country or region with which the People's Republic of China has not yet signed an agreement containing reciprocal preferential tariff clauses. The preferential tariff rate shall apply to an import originating in a country or region with which the People's Republic of China has signed an agreement containing reciprocal preferential tariff clauses.
Imports to which general tariff rates apply pursuant to the provisions of the previous paragraph may have duty levied in accordance with preferential tariff rates subject to special approval from the State Council Customs Tariff Commission.
If imports originating in the People's Republic of China are subject to discriminatory rates of duty or other types of discriminatory treatment by any country or region, Customs may impose a special Customs duty on imports originating in the said country or region. The State Council Customs Tariff Commission shall determine and promulgate for implementation details of the types of goods subject to the special Customs duty, the duty rates and the time period when such levies commence and finish.
Article 7 Import and export commodities shall be classified under appropriate tax item numbers in accordance with the category provisions of the Customs Import and Export Tariff and shall be subject to tax levies pursuant to relevant tax rates.
Article 8 Customs duties shall be levied on imports or exports at the tariff rates obtaining on the date of declaration for imports or exports by the consignee or consignor or his agent.
Imports which are permitted by the Customs to be declared prior to their entry shall be subject to the levy of import duties at the tariff rates obtaining on the date of entry of the means of transport involved.
Article 9 If an import or export is subject to a supplementary duty payment or refund of duty, the rate of duty on the date of the good's original import or export declaration shall apply.
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