Xinhua News Agency, Beijing, April 26
Customs Law of the People's Republic of China
(Adopted at the 9th Session of the Standing Committee of the 14th National People's Congress on April 26, 2024)
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Chapter I: General Provisions
Chapter II Tax Items and Tax Rates
Chapter III Tax Payable
Chapter IV Tax Incentives and Tariff Collection under Special Circumstances
Chapter V: Expropriation Management
Chapter VI: Legal Responsibility
Chapter VII: Supplementary Provisions
Chapter I: General Provisions
Article 1 This Law is formulated in accordance with the Constitution in order to regulate the collection and payment of tariffs, maintain the order of import and export, promote foreign trade, promote high-level opening-up, promote high-quality development, safeguard national sovereignty and interests, and protect the legitimate rights and interests of taxpayers.
Article 2 The Customs shall levy customs duties on the goods and articles that the People's Republic of China permits to be imported and exported in accordance with the provisions of this Law and relevant laws and administrative regulations.
Article 3 The consignee of imported goods, the consignor of exported goods, and the carrier or recipient of imported goods shall be taxpayers of customs duties.
E-commerce platform operators, logistics enterprises and customs declaration enterprises engaged in cross-border e-commerce retail imports, as well as entities and individuals that are subject to the obligation of withholding and remitting, collecting and remitting customs duties and taxes as stipulated by laws and administrative regulations, are the withholding agents of customs duties.
Article 4 The tariff items and tax rates of imported and exported goods, as well as the applicable rules for tariff items and tax rates, shall be implemented in accordance with the Import and Export Tariff Rules of the People's Republic of China (hereinafter referred to as the "Tariff Rules") attached to this Law.
Article 5 Customs duties shall be levied on imported articles for reasonable personal use in accordance with the simplified collection method. Imported goods exceeding the reasonable quantity of personal use shall be subject to customs duties according to the imported goods.
Imported articles for reasonable personal use shall be exempted from customs duties within the prescribed amount.
The measures for the simplified collection of tariffs on imported articles and the amount of tariffs exempted shall be prescribed by the State Council and shall be reported to the Standing Committee of the National People's Congress for the record.
Article 6 Tariff work shall adhere to the leadership of the Communist Party of China, implement the line, principles, policies, and decision-making arrangements of the Party and the State, and serve the national economic and social development.
Article 7 The State Council shall establish a Customs Tariff Commission to perform the following duties:
(1) To review major plans for tariff work, formulate tariff reform and development plans, and organize their implementation;
(2) To deliberate on major tariff policies and foreign tariff negotiation plans;
(3) Propose adjustments to the Tariff Rules;
(4) Compile and publish the Tariff on a regular basis;
(5) Interpret the tax items and tax rates of the Tariff Rules;
(6) Decide to impose anti-dumping duties, countervailing duties and safeguard tariffs, and implement other tariff measures decided by the State Council;
(7) Other duties as provided by laws, administrative regulations, and the State Council.
The composition and working rules of the Customs Tariff Commission of the State Council shall be prescribed by the State Council.
Article 8 Customs and its staff shall keep confidential the commercial secrets, personal privacy and personal information of taxpayers and withholding agents that come to their knowledge in the course of performing their duties in accordance with the law, and shall not disclose or illegally provide them to others.
Chapter II Tax Items and Tax Rates
Article 9 Tariff items shall consist of tariff codes and catalogue provisions.
The applicable rules for tariff items include classification rules, etc. The classification of imported and exported goods shall be determined in accordance with the provisions of the catalogue and the general rules for classification, class notes, chapter notes, sub-headings, national sub-headings, and other classification notes stipulated in the Tariff Rules, and shall be classified into the corresponding tariff codes.
According to actual needs, the Customs Tariff Commission of the State Council may put forward proposals for adjusting tariff items and their applicable rules, and submit them to the State Council for approval before promulgating them for implementation.
Article 10 Import tariffs shall be subject to the most-favored-nation tax rate, the agreement tax rate, the preferential tax rate and the ordinary tax rate.
Export tariffs set export tax rates.
For import and export goods subject to tariff quota management, tariff quota rates shall be set.
A provisional tax rate may be imposed on imported and exported goods for a certain period of time.
Article 11 The application of tariff rates shall be in accordance with the corresponding rules of origin.
For goods obtained entirely in one country or region, that country or region shall be the country or region, and for goods produced in two or more countries or regions, the country or region in which the substantial change has finally been completed shall be the country or region. Where the State Council has other provisions on the determination of the place of origin in accordance with international treaties and agreements concluded by the People's Republic of China or to which the People's Republic of China is a party, such provisions shall be followed.
The specific determination of the place of origin of imported goods shall be carried out in accordance with this Law and the provisions of the State Council and its relevant departments.
Article 12 The most-favoured-nation (MFN) tax rate shall apply to imported goods originating from members of the World Trade Organization to which the MFN treatment clause applies, imports originating from countries or regions that have concluded or jointly acceded to international treaties or agreements containing reciprocal MFN treatment clauses, and imported goods originating within the territory of the People's Republic of China.
Imported goods originating from countries or regions that have concluded with the People's Republic of China or jointly acceded to international treaties or agreements containing preferential tariff clauses and comply with the relevant provisions of international treaties and agreements shall be subject to the agreed tax rates.
Preferential tariff rates shall apply to imported goods originating in countries or regions where the People's Republic of China has granted special preferential tariff arrangements and in compliance with the national regulations on the administration of origin.
Ordinary tax rates shall apply to imported goods originating in countries or regions other than those specified in paragraphs 1 to 3 of this Article, as well as imported goods of unknown origin.
Article 13 Where there is a provisional tax rate for imported goods subject to the most-favoured-nation tax rate, the provisional tax rate shall apply.
If there is a provisional tax rate for imported goods subject to the treaty rate, the tax rate shall be lowered, and if the MFN rate is lower than the treaty rate and there is no provisional tax rate, the MFN rate shall be applied.
If there is a provisional tax rate for imported goods subject to preferential tax rates, the tax rate shall be applied at the lower rate.
The provisional tax rate is not applicable to imported goods subject to the ordinary tax rate.
If there is a provisional tax rate for export goods subject to export tax rates, the provisional tax rates shall apply.
Article 14 For import and export goods subject to tariff quota management, the tariff quota rates applicable within the tariff quota shall be subject to the provisional tax rates, and the provisional tariff rates shall be applied in accordance with the provisions of Articles 12 and 13 of this Law if the tariff rates are exceeded.
Article 15 The adjustment of tariff rates shall be carried out in accordance with the following provisions:
(1) Where it is necessary to adjust the most-favored-nation (MFN) tax rate, tariff quota rate and export tax rate to which the People's Republic of China has pledged under the Protocol on Accession to the World Trade Organization, the Customs Tariff Commission of the State Council shall make a proposal and report it to the Standing Committee of the National People's Congress for decision after examination and approval by the State Council.
(2) In light of the actual situation, the adjustment of the most-favored-nation (MFN) tax rate, the tariff quota rate and the export tax rate, the adjustment of the country or region, the scope of goods and the tax rate to which the preferential tax rate applies, or the adjustment of the ordinary tax rate within the scope of the commitments made in the Protocol on the Accession of the People's Republic of China to the World Trade Organization shall be decided by the State Council and reported to the Standing Committee of the National People's Congress for the record.
(3) The application of the most-favored-nation tax rate under special circumstances shall be decided by the State Council and reported to the Standing Committee of the National People's Congress for the record.
After the completion of the approval or ratification procedures of the relevant international treaties and agreements, the tariff rate of the State Council shall be organized and implemented by the Customs Tariff Commission of the State Council.
The scope, tax rate and time limit of goods subject to the provisional tax rate shall be determined by the Customs Tariff Commission of the State Council.
The Customs Tariff Commission of the State Council shall make a recommendation for the technical conversion of the tax rates related to the adjustment of tariff items, which shall be implemented after being submitted to the State Council for approval.
If the tariff rate is adjusted in accordance with the provisions of the preceding four paragraphs, it shall be promulgated by the Customs Tariff Commission of the State Council.
Article 16 Where anti-dumping duties, countervailing duties and tariffs on imported goods are imposed in accordance with law, the application of the tax rates shall be in accordance with the provisions of the relevant laws and administrative regulations on anti-dumping, countervailing duty and safeguard measures.
Article 17 Where any country or region fails to perform the most-favored-nation treatment clause or preferential tariff clause in an international treaty or agreement concluded with or to which the People's Republic of China is a party, the Customs Tariff Commission of the State Council may put forward a proposal to take corresponding measures in accordance with the principle of reciprocity, which shall be implemented after approval by the State Council.
Article 18 Where any country or region violates international treaties or agreements concluded with or to which the People's Republic of China is a party by prohibiting, restricting, imposing tariffs or other measures affecting normal trade against the People's Republic of China in the field of trade, it may take measures such as imposing retaliatory tariffs on imported goods originating in that country or region.
The Customs Tariff Commission of the State Council shall make a recommendation on the scope of goods, the applicable countries or regions, the tax rate, the time limit and the method of collection of retaliatory tariffs, and shall be implemented after approval by the State Council.
Article 19 Where the taxpayer fails to provide supporting materials for imported goods involving the measures specified in Articles 16, 17 and 18 of this Law, or if the taxpayer has provided supporting materials but it is still not possible to exclude that the goods originate in the country or region to which the prescribed measures have been taken after examination by the Customs, the higher of the following two tax rates shall be applied to the goods:
(1) the tax rate after adding the maximum tax rate imposed on the relevant goods as a result of the adoption of prescribed measures and the tax rate applicable in accordance with the provisions of Articles 12, 13 and 14 of this Law;
(2) Ordinary tax rate.
Article 20 The tax rate in effect on the date on which the taxpayer or withholding agent completes the declaration shall be applied to the import and export goods and articles entering the country.
If the imported goods are declared in advance with the approval of the Customs before they arrive, the tax rate in effect on the date on which the means of transport carrying the goods are declared to enter the country shall apply.
Article 21 In any of the following circumstances, the tax rate in effect on the date on which the taxpayer or withholding agent completes the tax formalities shall apply:
(1) The bonded goods are not re-exported and are sold domestically;
(2) The goods subject to tax reduction or exemption are transferred, diverted for other purposes or otherwise disposed of upon approval;
(3) The goods temporarily imported are not re-exported or the goods temporarily exported are not re-transported into the country;
(4) Leasing imported goods for purchase or paying taxes in installments.
Article 22 The applicable tax rate shall be determined in accordance with the provisions of Article 20 or 21 of this Law for the collection or refund of customs duties.
If the taxpayer or withholding agent needs to recover the tax due to the violation of the regulations, the tax rate in force on the date of the violation shall be applied, and if the date of the act cannot be determined, the tax rate in force on the date of the Customs discovery of the act shall be applied.
Chapter III Tax Payable
Article 23 Tariffs shall be levied on an ad valorem basis, on a volume-based basis and on a compound basis.
If ad valorem taxation is implemented, the tax payable shall be calculated according to the taxable value multiplied by the proportional tax rate.
If the levy is calculated on a volume-based basis, the tax payable shall be calculated according to the quantity of goods multiplied by the fixed tax rate.
If compound taxation is implemented, the tax payable shall be calculated according to the sum of the taxable value multiplied by the proportional tax rate and the quantity of goods multiplied by the fixed tax rate.
Article 24 The taxable value of imported goods shall be determined on the basis of the transaction price and the transportation and related expenses and insurance premiums of the goods before they arrive at the place of import and unloading within the territory of the People's Republic of China.
The transaction price of imported goods refers to the total amount of the price actually paid and payable by the buyer to the seller for the import of the goods when the seller sells the goods to the territory of the People's Republic of China, and adjusted in accordance with the provisions of Articles 25 and 26 of this Law, including the price paid directly and indirectly.
The transaction price of imported goods shall meet the following conditions:
(1) There are no restrictions on the disposal or use of the goods by the buyer, except for the restrictions stipulated by laws and administrative regulations, the restrictions on the territory of the goods for resale, and the restrictions that have no substantial impact on the price of the goods;
(2) The transaction price of the goods is not uncertain due to the influence of tying or other factors;
(3) The seller shall not directly or indirectly obtain from the buyer any proceeds arising from the resale, disposal or use of the goods after importation, or that the proceeds may be adjusted in accordance with the provisions of Articles 25 and 26 of this Law;
(4) There is no special relationship between the buyer and the seller, or there is a special relationship but it does not have an impact on the transaction price.
Article 25 The following charges for imported goods shall be included in the taxable value:
(1) Commissions and brokerage fees other than the purchase commission borne by the buyer;
(2) the cost of the container that is deemed to be one of the goods at the buyer's expense;
(3) The cost of packaging materials and packaging labor services borne by the buyer;
(4) the price of materials, parts, tools, molds, consumables and similar goods provided by the buyer free of charge or in a way below cost and apportioned in an appropriate proportion in connection with the production and sale of the goods within the territory of the People's Republic of China, as well as the costs of development, design and other related services outside the territory of the People's Republic of China;
(5) the royalties related to the goods that the buyer must pay as a condition for the sale of the goods within the territory of the People's Republic of China;
(6) The proceeds from the resale, disposal or use of the goods after importation, which the seller directly or indirectly obtains from the buyer.
Article 26 The following expenses and taxes specified in the price of the goods at the time of import shall not be included in the taxable value of the goods:
(1) The cost of construction, installation, assembly, maintenance and technical services after the import of goods, such as plants, machinery and equipment, except for warranty costs;
(2) The transportation of imported goods and their related expenses and insurance premiums after they arrive at the place of import within the territory of the People's Republic of China for take-off and unloading;
(3) Import duties and domestic taxes.
Article 27 Where the transaction price of imported goods does not meet the conditions specified in Paragraph 3 of Article 24 of this Law, or the transaction price cannot be determined, the Customs shall, after understanding the relevant circumstances and conducting price consultations with the taxpayers, assess the taxable value of the goods at the following prices in turn:
(1) the transaction price of the same goods sold to the territory of the People's Republic of China at or about the same time as the goods;
(2) the transaction price of similar goods sold to the territory of the People's Republic of China at or about the same time as the goods;
(3) At the same time or at about the same time as the import of the goods, the unit price of the maximum total sales volume of the imported goods, identical or similar imported goods sold to buyers without a special relationship at the first level of sales within the territory of the People's Republic of China, subject to the deduction of the items provided for in Article 28 of this Law;
(4) The price calculated according to the sum of the following items: the cost of materials and parts used in the production of the goods and the processing costs, the usual profits and general expenses of the sale of the same grade or type of goods to the territory of the People's Republic of China, the transportation of the goods before they arrive at the place of import and unloading within the territory of the People's Republic of China, and the related costs and insurance premiums;
(5) The price assessed by a reasonable method.
Taxpayers may apply for adjustment of the order of application of items 3 and 4 of the preceding paragraph by providing relevant information to the Customs.
Article 28 The following items shall be deducted for the assessment of the taxable value in accordance with the provisions of Item 3 of the first paragraph of Article 27 of this Law:
(1) The usual profits and general expenses and commissions usually paid for the sale of goods of the same grade or type in the first level of sales within the territory of the People's Republic of China;
(2) The transportation of imported goods and their related expenses and insurance premiums after they arrive at the place of import within the territory of the People's Republic of China for take-off and unloading;
(3) Import duties and domestic taxes.
Article 29 The taxable value of exported goods shall be determined on the basis of the transaction price of the goods and the transportation and related expenses and insurance premiums of the goods before they are transported to the place of export within the territory of the People's Republic of China for loading.
The transaction price of the exported goods refers to the total amount of the price that the seller should collect directly and indirectly from the buyer for the export of the goods at the time of export.
Export duties are not included in the taxable value.
Article 30 Where the transaction price of the exported goods cannot be determined, the Customs shall, after understanding the relevant information and negotiating with the taxpayers on the price, assess the taxable value of the goods at the following prices in turn:
(1) The transaction price of the same goods exported to the same country or region at or about the same time as the goods;
(2) the transaction price of similar goods exported to the same country or region at or about the same time as the goods;
(3) Prices calculated according to the sum of the following: the cost of materials and parts, processing costs, ordinary profits and general expenses for the production of identical or similar goods within the territory of the People's Republic of China, transportation and related expenses and insurance premiums incurred within the territory of the People's Republic of China;
(4) The price is assessed by a reasonable method.
Article 31 Customs may, upon application or ex officio, determine the taxable value, commodity classification and place of origin of imported and exported goods and articles imported and exported in accordance with law.
When necessary, the Customs may organize laboratory tests and inspections, and use the results of the tests and inspections recognized by the Customs as the basis for determining the taxable value, commodity classification and place of origin.
Chapter IV Tax Incentives and Tariff Collection under Special Circumstances
Article 32 The following import and export goods and articles entering the country shall be exempted from customs duties:
(1) One shipment of goods within the exemption quota stipulated by the State Council;
(2) Advertising materials and samples that have no commercial value;
(3) Fuel, materials and food and beverages necessary for the transportation vehicles entering or leaving the country;
(4) Goods or articles imported into the country that are damaged or lost before being released by the Customs;
(5) Materials donated free of charge by foreign governments and international organizations;
(6) Goods and imported articles that are exempt from customs duties as stipulated in international treaties and agreements concluded by the People's Republic of China or to which the People's Republic of China is a party;
(7) Other goods and imported articles exempted from customs duties in accordance with relevant laws and regulations.
Article 33 The following import and export goods and articles shall be subject to tariff reduction:
(1) Goods or articles imported that have been damaged before being released by the Customs;
(2) Goods and imported articles subject to tariff reductions in international treaties and agreements concluded by the People's Republic of China or to which the People's Republic of China is a party;
(3) Other goods and imported articles subject to tariff reduction in accordance with relevant laws and regulations.
The reduction of tariffs in item (1) of the preceding paragraph shall be handled in accordance with the degree of damage determined by the Customs.
Article 34 The State Council may, in accordance with the needs of safeguarding national interests, promoting foreign exchanges, economic and social development, scientific and technological innovation, or due to emergencies, formulate special preferential tariff policies and report them to the Standing Committee of the National People's Congress for the record.
Article 35 Goods subject to tax reduction or exemption shall go through formalities in accordance with law. Goods subject to tax reduction and exemption for use under customs supervision shall be subject to customs supervision, and if they are transferred, diverted for other purposes or otherwise disposed of within the supervision period, and if they need to pay taxes in accordance with the relevant provisions of the state, they shall pay additional customs duties.
For the imported articles subject to tax reduction and exemption that need to be used under customs supervision, the provisions of the preceding paragraph shall be implemented with reference.
Article 36 Where bonded goods are re-exported from the country, they shall be exempted from customs duties, and if they are not re-exported and turned into domestic sales, customs duties shall be levied in accordance with the regulations. In the case of bonded import of materials and parts or their finished products for domestic sale in processing trade, in addition to the tariffs levied in accordance with the regulations, the interest on tax deferrals shall also be levied.
Article 37 The following goods or articles temporarily entering or leaving the country may be temporarily exempted from paying customs duties in accordance with the law, provided that the goods or articles shall be re-exported or re-imported within six months from the date of entry or exit;
(1) Goods or articles displayed or used in exhibitions, trade fairs, conferences and similar activities;
(2) Performances and competition supplies used in cultural and sports exchange activities;
(3) Instruments, equipment, and supplies used in news reporting or filming films or television programs;
(4) Instruments, equipment, and supplies used in scientific research, teaching, and medical and health activities;
(5) Vehicles and special vehicles used in the activities listed in items 1 to 4 of this paragraph;
(6) Samples of goods;
(7) Instruments and tools used in the installation, commissioning, and testing of equipment;
(8) packaging materials for the goods;
(9) Other goods and articles used for non-commercial purposes.
If the goods or articles listed in the preceding paragraph are not re-exported or re-imported within the prescribed time limit, customs duties shall be paid in accordance with law.
Article 38 Import customs duties shall be calculated and paid on the basis of the taxable value of the goods or articles and the proportion of the period of stay in China to the time of depreciation other than those provided for in Article 37 of this Law.
If other goods temporarily exported other than those provided for in Article 37 of this Law are not re-imported after the expiration of the prescribed time limit, they shall pay customs duties in accordance with law.
Article 39 No import duties shall be levied on export goods that are re-imported in their original state within one year from the date of export due to quality, specification reasons or force majeure. If the imported goods are re-shipped out of the country in their original state within one year from the date of importation due to quality, specification reasons or force majeure, no export duties shall be levied.
Under special circumstances, with the approval of the Customs, the time limit specified in the preceding paragraph may be appropriately extended, and the specific measures shall be prescribed by the General Administration of Customs.
Article 40 No customs duties shall be levied on the consignor, carrier or insurance company of the imported or exported goods that compensate or replace the same goods free of charge due to damage, shortage, poor quality or non-conforming specifications. If the original imported goods that have been replaced free of charge are not returned out of the country or the original exported goods are not returned into the country, the customs shall re-levy customs duties on the original imported and exported goods in accordance with the regulations.
The taxpayer shall, within the time limit for claiming compensation as stipulated in the original import and export contract and not exceeding three years from the date of release of the original import and export, declare to the customs for the import and export procedures for free compensation or replacement of goods.
Chapter V: Expropriation Management
Article 41 The administration of tariff collection may implement the mode of separating the release of goods from the determination of the amount of tax.
The administration of tariff collection shall meet the needs of the development of new forms and models of foreign trade, and improve the level of informatization, intelligence, standardization and facilitation.
Article 42 Taxpayers and withholding agents of imported and exported goods may, in accordance with the regulations, choose the Customs to handle the declaration and payment of taxes.
Taxpayers and withholding agents shall, in accordance with the prescribed time limits and requirements, truthfully declare the amount of tax to the customs and provide relevant materials. When necessary, the Customs may require taxpayers and withholding agents to make supplementary declarations.
Article 43 Taxpayers and withholding agents of imported and exported goods shall pay the tax within 15 days from the date of completion of the declaration, and if they meet the conditions prescribed by the Customs and provide a guarantee, they may pay the tax in aggregate before the end of the fifth working day of the following month. If the payment cannot be made on time due to force majeure or the adjustment of national tax policies, the payment may be deferred after applying to the customs and providing a guarantee, but the payment shall not exceed six months.
If the taxpayer or withholding agent fails to pay the tax within the tax payment period specified in the preceding paragraph, a late payment penalty of 5/10,000 of the overdue tax amount shall be imposed on a daily basis from the date of expiration of the prescribed time limit.
If the tax has not been paid, and the taxpayer or withholding agent applies for the provision of guarantee in accordance with the provisions of the relevant laws and administrative regulations to request the release of the goods, the Customs shall go through the guarantee formalities in accordance with the law.
Article 44 Where a taxpayer of imported or exported goods shows obvious signs of transferring or concealing his taxable goods and other property within the prescribed tax payment period, or there is other risk that he may not be able to pay taxes, the Customs may order the taxpayer to provide a guarantee;
(A) a written notice to the banking financial institutions to freeze the taxpayer's amount of deposits and remittances equivalent to the tax payable;
(2) Sealing or seizing goods or other property of the taxpayer whose value is equivalent to the tax payable.
If the taxpayer pays the tax within the prescribed tax payment period, the Customs shall immediately lift the compulsory measures.
Article 45 Within three years from the date of payment of tax by the taxpayer or withholding agent or release of the goods, the Customs shall have the right to confirm the amount of tax payable by the taxpayer or withholding agent.
If the amount of tax payable confirmed by the Customs is inconsistent with the amount of tax declared by the taxpayer or withholding agent, the Customs shall issue a confirmation of the tax amount to the taxpayer or withholding agent. Taxpayers and withholding agents shall, within the time limit prescribed by the Customs, pay the tax or go through the procedures for tax refund in accordance with the tax payable as stated in the tax amount confirmation.
If the tax payable needs to be paid after the customs has confirmed the tax payable but fails to do so within the prescribed time limit, a late payment penalty of 5/10,000 of the overdue tax amount shall be imposed on a daily basis from the date of expiration of the prescribed time limit.
Article 46 Where a taxpayer or withholding agent violates the regulations and causes undercollection or omission of tax, the Customs may recover the tax within three years from the date of payment of the tax or the release of the goods, and impose a late payment penalty of 5/10,000 of the undercollected or omitted tax on a daily basis from the date of payment of the tax or release of the goods.
Article 47 Where the Customs recovers taxes or late fines for smuggling, it shall not be subject to the time limit prescribed in the preceding article and shall have the right to verify the amount of tax payable.
Article 48 Where the Customs discovers that the goods under customs supervision have been underlevied or omitted due to the taxpayer's or withholding agent's violation of the regulations, the Customs shall recover the tax within three years from the date on which the taxpayer or withholding agent shall pay the tax, and shall impose a late payment penalty of 5/10,000 of the undercollected or omitted tax on a daily basis from the date of payment of the tax.
Article 49 Customs may make public announcements on the tax arrears of taxpayers and withholding agents.
If a taxpayer fails to pay the tax or late payment penalty and fails to provide guarantee to the Customs, the Customs may, with the approval of the Director of the Customs directly under the Customs or the Director of the Customs authorized by the Taxpayer, notify the immigration management agency to take measures to restrict the taxpayer or his legal representative from leaving the country in accordance with the law.
Article 50 Where a taxpayer or withholding agent fails to pay or release the tax within the prescribed time limit, the Customs shall order the taxpayer to pay the tax within the prescribed time limit;
(A) the written notice of the banking financial institutions to allocate taxpayers, withholding agents equivalent to the amount of tax payable deposits, remittances;
(2) Sealing or seizing goods or other property of taxpayers or withholding agents whose value is equivalent to the tax payable, auctioning or selling the goods or other property seized or seized in accordance with law, using the proceeds from the auction or sale to offset the taxes, and returning the remaining part to the taxpayers and withholding agents.
When the customs implements compulsory enforcement, the unpaid late fee will be enforced at the same time.
Article 51 Where Customs discovers that it has over-levied taxes, it shall promptly notify the taxpayers to go through the formalities for refund.
If a taxpayer discovers that he has paid more tax, he or she may apply in writing to the Customs for a refund of the overpaid tax within three years from the date of payment of the tax. The Customs shall verify and notify the taxpayer to go through the refund formalities within 30 days from the date of acceptance of the application, and the taxpayer shall go through the refund formalities within three months from the date of receipt of the notice.
Article 52 Under any of the following circumstances, a taxpayer may apply to the Customs for a refund of customs duties within one year from the date of payment of the tax:
(1) Goods subject to import tariffs shall be re-exported from the country in their original state within one year due to quality, specification reasons or force majeure;
(2) The goods that have been subject to export tariffs have been re-imported into the country in their original condition within one year due to quality, specification reasons or force majeure, and the relevant taxes of the domestic link refunded due to export have been repaid;
(3) Goods that have been subject to export tariffs and have not been shipped for export for any reason shall be declared for customs clearance.
The application for a refund of customs duties shall be made in writing, and the original payment voucher and relevant materials shall be provided. Customs shall, within 30 days from the date of acceptance of the application, verify and notify the taxpayer to go through the refund formalities. The taxpayer shall go through the refund formalities within three months from the date of receipt of the notice.
If the tariff shall be refunded in accordance with other relevant laws and administrative regulations, the Customs shall refund it in accordance with the law.
Article 53 Where the tariffs are refunded in accordance with the regulations, the interest on the current deposit of the bank for the same period shall be added.
Article 54 The State may take anti-circumvention measures such as adjusting tariffs against acts that circumvent the relevant provisions of Chapters II and III of this Law and reduce the amount of tax payable without having a reasonable commercial purpose.
Article 55 Where a customs declaration enterprise accepts the entrustment of a taxpayer to go through the formalities of customs declaration and tax payment in the name of the taxpayer, and the customs undercollects or fails to collect or omit the tax due to the violation of the regulations by the customs declaration enterprise, the customs declaration enterprise shall be jointly and severally liable for the tax undercollected or omitted and the late payment penalty and the taxpayer.
If a customs declaration enterprise accepts the entrustment of a taxpayer and handles customs declaration and tax payment procedures in the name of a customs declaration enterprise, the customs declaration enterprise and the taxpayer shall be jointly and severally liable for paying taxes.
Article 56 Except for force majeure, if the goods under customs supervision are damaged or lost during the period of custody of goods under customs supervision, the unit or individual that has the obligation to keep the goods under customs supervision shall bear the corresponding tax liability.
Article 57 Where a taxpayer who has not fulfilled its tax obligations is subject to merger or division, it shall report to the Customs before the merger or division, and pay off the taxes, overdue fines or provide guarantees in accordance with the law. If a taxpayer fails to pay off the taxes, overdue fines or provide guarantees at the time of the merger, the merged legal person or unincorporated organization shall continue to perform the unfulfilled tax obligations; if the taxpayers fail to pay the taxes, late fees or provide guarantees at the time of division, the separated legal person or unincorporated organization shall be jointly and severally liable for the unfulfilled tax obligations.
Taxpayers who are subject to merger, division or other asset restructuring during the period of supervision of tax-exempt or bonded goods shall report to the Customs; if they need to pay taxes in accordance with the regulations, they shall pay the taxes, overdue fines or provide guarantees in accordance with the law; and if they can continue to enjoy the tax reduction or exemption or bonded goods in accordance with the regulations, they shall go through the formalities of changing the taxpayers with the Customs.
If a taxpayer fails to fulfill its tax obligations or has dissolved, bankrupt or otherwise terminated its business in accordance with the law during the period of supervision of tax-exempt or bonded goods, it shall report to the Customs before liquidation. Customs shall pay taxes and late fees in accordance with the law.
Article 58 The tax levied by the Customs shall have priority over the unsecured creditor's rights, except as otherwise provided by law. If the taxpayer's tax arrears occur before the taxpayer creates a mortgage or pledge with his property, the tax shall be enforced before the mortgage or pledge.
If a taxpayer owes tax and is at the same time fined or confiscated by the administrative organ, and his property is insufficient to pay at the same time, he shall pay the tax first.
Article 59 Taxes and late fees shall be paid into the State Treasury in a timely manner in accordance with the relevant provisions of the State.
Where the refund of taxes and interest involves withdrawal from the state treasury, it shall be carried out in accordance with the provisions of laws and administrative regulations on the management of the state treasury.
Article 60 Taxes, late fees and interest shall be calculated in RMB.
If the prices and related fees of imported and exported goods and imported articles are calculated in currencies other than RMB, they shall be converted into RMB at the exchange rate calculated on the date on which the taxpayer completes the declaration.
The term "levy exchange rate" as used in the preceding paragraph refers to the central parity of the RMB exchange rate on the date determined in accordance with the provisions of the General Administration of Customs.
Article 61 For the purpose of tariff collection, the Customs may, in accordance with the law, inquire from the relevant government departments and agencies about the taxpayer's identity, account number, capital transactions and other information related to tariffs, and the relevant government departments and agencies shall assist and cooperate within the scope of their duties. Customs information on customs duties may only be used for the purpose of customs duty collection.
Chapter VI: Legal Responsibility
Article 62 In any of the following circumstances, the Customs shall give a warning, and if the circumstances are serious, a fine of not more than 30,000 yuan shall be imposed:
(1) The taxpayer who has not fulfilled his tax obligations has merger or division, and fails to report to the customs before the merger or division;
(2) The taxpayer fails to report to the Customs any merger, division or other asset restructuring during the period of supervision of tax-exempt or bonded goods;
(3) The taxpayer fails to fulfill its tax obligations or has dissolved, bankrupt or other business termination in accordance with law during the supervision period of tax-exempt or bonded goods, and fails to report to the customs before liquidation.
Article 63 Where a taxpayer fails to pay the tax payable and obstructs the Customs from collecting the tax in accordance with the law by means such as transferring or concealing property, he shall be fined not less than 50 percent but not more than five times the amount of the tax in arrears, in addition to the tax owed and the penalty for late payment.
Article 64 Where a withholding agent shall withhold the unwithheld or uncollected tax, the Customs shall recover the tax from the taxpayer and impose a fine of not less than 50% but not more than three times the amount of the unwithheld or receivable tax on the withholding agent.
Article 65 Any act other than that provided for in Articles 62, 63 and 64 of this Law shall be punished by the Customs in accordance with the Customs Law of the People's Republic of China and other laws and administrative regulations.
Article 66 Where a taxpayer, withholding agent or guarantor has any objection to the Customs' determination of the taxpayer, the classification of commodities, the place of origin of the goods, the place of taxation, the method of taxation, the taxable value, the applicable tax rate or the exchange rate, the decision of the Customs to reduce or exempt the tax, the confirmation of the amount of tax payable, the payment of additional taxes, the refund of taxes, the imposition of late fees and other taxable matters, they shall first apply to the Customs at the next higher level for administrative reconsideration in accordance with the law;
If a party is dissatisfied with an administrative act other than the provisions of the preceding paragraph, it may apply for administrative reconsideration in accordance with the law, and may also file an administrative lawsuit with the people's court in accordance with the law.
Article 67: Where the provisions of this Law are violated by abusing authority, dereliction of duty, twisting the law for personal gain, or leaking or illegally providing others with commercial secrets, personal privacy, or personal information that they learn of in the course of performing their duties, sanctions are to be given in accordance with law.
Article 68: Where violations of the provisions of this Law constitute a crime, criminal responsibility is pursued in accordance with law.
Chapter VII: Supplementary Provisions
Article 69 Where the Hainan Free Trade Port Law of the People's Republic of China provides otherwise on tariff matters in the Hainan Free Trade Port, such provisions shall prevail.
Article 70 The provisions on the administration of customs collection and administration of customs duties shall apply to the collection and administration of customs duties at the import stage.
For the collection of ship tonnage tax, if there are no provisions in the "Law of the People's Republic of China on Ship Tonnage Tax", the provisions on the administration of tariff collection shall apply.
Article 71 The retail business of duty-free commodities shall be subject to approval, and the specific measures shall be prescribed by the State Council.
Article 72: This Law takes effect on December 1, 2024. The Regulations of the People's Republic of China on Import and Export Tariffs shall be repealed at the same time.
Attachment: Import and Export Tariff of the People's Republic of China (Note: The Import and Export Tariff of the People's Republic of China is issued by the Customs Tariff Commission of the State Council)