进出口关税

中华人民共和国进出口关税条例Regulations of the Peoples Republic of China on Import and Export Duties第一章 总 则Chapter I General Provisions 第一条 为了贯彻对外开放政策，促进对外经济贸易和国民经济的发展，根据中华人民共和国海关法（以下简称海关法）的有关规定，制定本条例。Article 1. This set of regulations is formulated in line with the related provisions of the Customs Law of the Peoples Republic of China (hereinafter referred to as the Customs Law) to implement the policy of opening up and promote the development of the countrys foreign economy and trade and national economy.第二条 中华人民共和国准许进出口的货物、进境物品，除法律、行政法规另有规定外，海关依照本条例规定征收进出口关税。 Article 2. The Customs shall levy import and export duties in accordance with the provisions of this set of regulations on goods that are allowed to be imported into or exported from the Peoples Republic of China and on articles entering into China, unless otherwise specified in laws and administrative regulations.第三条 国务院制定中华人民共和国进出口税则（以下简称税则）、中华人民共和国进境物品进口税税率表（以下简称进境物品进口税税率表），规定关税的税目、税则号列和税率，作为本条例的组成部分。 Article 3. Tariff headings, tariff lines and tariff rates specified in the Customs Import and Export Tariff of the Peoples Republic of China (hereinafter referred to as the Customs Tariffs ) and Table of Tariff Rates of Import Duties of the Peoples Republic of China of Entry Articles (hereinafter referred to as the Table of Tariff Rates of Import Duties of Entry Articles) drafted by the State Council are an integral part of this set of regulations.第四条 国务院设立关税税则委员会，负责税则和进境物品进口税税率表的税目、税则号列和税率的调整和解释，报国务院批准后执行；决定实行暂定税率的货物、 税率和期限；决定关税配额税率；决定征收反倾销税、反补贴税、保障措施关税、报复性关税以及决定实施其他关税措施；决定特殊情况下税率的适用，以及履行国 务院规定的其他职责。 Article 4. The State Council establishes a Tariff Commission, responsible for the following matters: handling the adjustment made to and interpretation of tariff headings, tariff lines and tariff rates of the Customs Tariffs and the Table of Tariff Rates of Import Duties of Entry Articles, and the implementation, subject to approval by the State Council; making decisions on goods on which temporary tariff rates are to be applied, the tariff rates to be applied, and period of application of the temporary tariff rates; determining tariff rate quota; determining whether or not to levy anti-dumping duties, countervailing duties, safeguard duties, retaliatory duties, and other measures with regard to duties; determining the application of tariff rates under exceptional circumstances; and other roles specified by the State Council.第五条 进口货物的收货人、出口货物的发货人、进境物品的所有人，是关税的纳税义务人。Article 5. The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.第六条 海关及其工作人员应当依照法定职权和法定程序履行关税征管职责，维护国家利益，保护纳税人合法权益，依法接受监督。 Article 6. Customs and its staff shall implement the duty of collection of customs duties in line with their delegated power and legal procedures, protect the national interests, safeguard the lawful benefits of taxpayers, and accept supervision according to laws.第七条 纳税义务人有权要求海关对其商业秘密予以保密，海关应当依法为纳税义务人保密。Articles 7. Taxpayers are entitled to the right of requesting the customs to treat their business secrets as confidential, and the customs shall implement the duty of confidentiality for taxpayers in accordance with the law.第八条 海关对检举或者协助查获违反本条例行为的单位和个人，应当按照规定给予奖励，并负责保密。 Article 8. Customs shall grant rewards to units and individuals reporting of or assisting in the investigation of acts in violation of the provisions of this set of regulations and be responsible for maintaining confidentiality.第二章 进出口货物关税税率的设置和适用 Chapter II Establishment and Application of Tariff Rates of Import and Export Goods第九条 进口关税设置最惠国税率、协定税率、特惠税率、普通税率、关税配额税率等税率。对进口货物在一定期限内可以实行暂定税率。 Article 9. Import duties are categorised as Most Favoured Nation (MFN) tariff rate, contractual tariff rate, preferential tariff rate, normal tariff rate, TRQ rate and others. Temporary tariff rate may be applied to imported goods within a specified period of time.出口关税设置出口税率。对出口货物在一定期限内可以实行暂定税率。 Export duties are in the form of export tariff rate, and temporary tariff rate may be applied to export goods within a specified period of time.第十条 原产于共同适用最惠国待遇条款的世界贸易组织成员的进口货物，原产于与中华人民共和国签订含有相互给予最惠国待遇条款的双边贸易协定的国家或者地区的进口货物，以及原产于中华人民共和国境内的进口货物，适用最惠国税率。 Article 10. MFN tariff rate shall be applied to imported goods originated from other WTO members who are applicable to MFN treatment in a collective manner, to imported goods originated from countries or regions with which the Peoples Republic of China has signed bilateral trade agreements containing provisions of granting mutual MFN status, and to imported goods originated from within the Peoples Republic of China.原产于与中华人民共和国签订含有关税优惠条款的区域性贸易协定的国家或者地区的进口货物，适用协定税率。 Contractual tariff rate is applicable to imported goods originated from countries or regions with which the Peoples Republic of China has signed regional treatment agreements containing provisions of preferential tariff rates.原产于与中华人民共和国签订含有特殊关税优惠条款的贸易协定的国家或者地区的进口货物，适用特惠税率。 Preferential tariff rate is applicable to imported goods originated from countries or regions with which the Peoples Republic of China has a signed trade agreement containing provisions on special preferential tariff rates.原产于本条第一款、第二款和第三款所列以外国家或者地区的进口货物，以及原产地不明的进口货物，适用普通税率。 Normal tariff rate is applied to imported goods originated from countries or regions not listed in paragraphs 1, 2, and 3 of this article and to imported goods for which the place of origin is unclear.第十一条 适用最惠国税率的进口货物有暂定税率的，应当适用暂定税率；适用协定税率、特惠税率的进口货物有暂定税率的，应当从低适用税率；适用普通税率的进口货物，不适用暂定税率。Article 11. In cases where imported goods, to which MFN tariff rate is applicable, are subject to temporary tariff rates, the temporary tariff rate shall apply. In cases where imported goods, to which contractual tariff rate or preferential tariff rate is applicable are subject to temporary rate, the lower tariff rate shall apply. Imported goods subject to normal tariff rate are not subject to temporary tariff rate.适用出口税率的出口货物有暂定税率的，应当适用暂定税率。 In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.第十二条 按照国家规定实行关税配额管理的进口货物，关税配额内的，适用关税配额税率；关税配额外的，其税率的适用按照本条例第十条、第十一条的规定执行。Article 12. For import goods subject to TRQ administration as specified by the State, the TRQ rate will be applied within the tariff rate quota, and the provisions of article 10 and 11 of this set of regulations shall come into play in terms of the application of tariff rate of imported goods going beyond the tariff rate quota allowed.第十三条 按照有关法律、行政法规的规定对进口货物采取反倾销、反补贴、保障措施的，其税率的适用按照中华人民共和国反倾销条例、中华人民共和国反补贴条例和中华人民共和国保障措施条例的有关规定执行。 Article 13. In cases where anti-dumping, countervailing or safeguard measures are used against imported goods according to the provisions of related laws or administrative regulations, the application of tariff rate shall be determined in line with the relevant provisions of the Regulations of the Peoples Republic of China on Anti-dumping, Regulations of the Peoples Republic of China on Countervailing Measures, and the Regulations of the Peoples Republic of China on Safeguard Measures.第十四条 任何国家或者地区违反与中华人民共和国签订或者共同参加的贸易协定及相关协定，对中华人民共和国在贸易方面采取禁止、限制、加征关税或者其他影响正常贸易的措施的，对原产于该国家或者地区的进口货物可以征收报复性关税，适用报复性关税税率。 Article 14. In cases where any country or region violates the provisions of trade agreements and related legal instruments signed with China or to which it and China are parties by adopting prohibitive, restrictive or levying extra tariff duties or other measures affecting normal trade against the Peoples Republic of China, retaliatory customs duties may be levied on imported goods originated from the said country or region and the retaliatory tariff rate will be used.征收报复性关税的货物、适用国别、税率、期限和征收办法，由国务院关税税则委员会决定并公布。 Measures governing goods subject to retaliatory customs duties, country or region of application, tariff rate, period, and method of levy shall be determined and published by the State Council Tariffs Commission.第十五条 进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。 Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods.进口货物到达前，经海关核准先行申报的，应当适用装载该货物的运输工具申报进境之日实施的税率。 The tariff rate applied on the day when the vehicles transporting imported goods declare for entry will be used in cases where the customs approves that customs declaration could be made before the arrival of imported goods.转关运输货物税率的适用日期，由海关总署另行规定。 Date of application of tariff rate for transit goods will be worked out by the Customs General Administration separately.第十六条 有下列情形之一，需缴纳税款的，应当适用海关接受申报办理纳税手续之日实施的税率：Article 16. In cases where duties are to be paid under any of the following circumstances, the tariff rate applied on the day when the customs accepts declaration for handling of formalities related to the payment of duties shall be used:（一）保税货物经批准不复运出境的； 1. bonded goods are not transported away from the country after obtaining approval;（二）减免税货物经批准转让或者移作他用的； 2. goods enjoying duty reduction or exemption are transferred to others or for other uses upon approval;（三）暂准进境货物经批准不复运出境，以及暂准出境货物经批准不复运进境的； 3. goods that are allowed to be transported into the country temporarily are not transported away from the country after obtaining approval, and goods that are allowed to be transported away from the country temporarily are not transported into the country any longer after obtaining approval to do so;（四）租赁进口货物，分期缴纳税款的。 4. in the case of paying duty in stages for importation of leased goods.第十七条 补征和退还进出口货物关税，应当按照本条例第十五条或者第十六条的规定确定适用的税率。 Article 17. In the case of levying and returning duty for import and export goods, the provisions of article 15 or 16 of this set of regulations shall be used to determine the tariff rate applicable.因纳税义务人违反规定需要追征税款的，应当适用该行为发生之日实施的税率；行为发生之日不能确定的，适用海关发现该行为之日实施的税率。 第三章 进出口货物完税价格的确定 Chapter III Determination of Customs Value of Import and Export Goods第十八条 进口货物的完税价格由海关以符合本条第三款所列条件的成交价格以及该货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费为基础审查确定。Article 18. Customs value of imported goods is determined by the customs according to the transaction value conforming to the terms and conditions in article 3 of this set of regulations and on the basis of the transportation and related fees and insurance of the goods up to the point they are to be unloaded at the destination within the Peoples Republic of China.进口货物的成交价格，是指卖方向中华人民共和国境内销售该货物时买方为进口该货物向卖方实付、应付的，并按照本条例第十九条、第二十条规定调整后的价款总额，包括直接支付的价款和间接支付的价款。 Transaction value of imported goods refers to the total amount of money paid or to be paid by the buyer to the seller for the importation of the goods into the Peoples Republic of China, and having being adjusted in line with the provisions of articles 19 and 20 of this set of regulations, including both directly paid amount and indirectly paid amount.进口货物的成交价格应当符合下列条件：Transaction value of imported goods shall conform to the following terms and conditions:（一）对买方处置或者使用该货物不予限制，但法律、行政法规规定实施的限制、对货物转售地域的限制和对货物价格无实质性影响的限制除外； 1. no limits on the disposal or use of the goods by the buyer, except restrictions specified by the law and administrative regulations, restrictions on the areas where the goods mentioned could be resold, and restrictions having no material influence on the price of goods;（二）该货物的成交价格没有因搭售或者其他因素的影响而无法确定；2. transaction value of the goods not identifiable due to bundle sales or other factors;（三）卖方不得从买方直接或者间接获得因该货物进口后转售、处置或者使用而产生的任何收益，或者虽有收益但能够按照本条例第十九条、第二十条的规定进行调整； 3. seller is not allowed to obtain any benefits generated from the resale after importation, disposal or use of the goods directly or indirectly, or in cases where there are benefits, the benefits have been undergoing adjustment in line with the provisions of articles 19 and 20 of this set of regulations;（四）买卖双方没有特殊关系，或者虽有特殊关系但未对成交价格产生影响。 4. there is no special relationship between the seller and buyer, or the existing special relationship between the two parties exercises no influence on the transaction price;第十九条 进口货物的下列费用应当计入完税价格： Article 19. The following fees shall be included in the customs value of imported goods:（一）由买方负担的购货佣金以外的佣金和经纪费； 1. commission and brokerage fee except purchase commission to be borne by the buyer;（二）由买方负担的在审查确定完税价格时与该货物视为一体的容器的费用； 2. fees for containers borne by the seller that are considered to be an integral part of the goods sold in the course of examining and identifying customs value of the goods;（三）由买方负担的包装材料费用和包装劳务费用； 3. expenses of packaging materials and packaging labour fees borne by the seller;（四）与该货物的生产和向中华人民共和国境内销售有关的，由买方以免费或者以低于成本的方式提供并可以按适当比例分摊的料件、工具、模具、消耗材料及类似货物的价款，以及在境外开发、设计等相关服务的费用； 4. money for parts, tools, moulds, consuming materials and similar goods provided by the seller free of charge or below the cost and capable of being amortized with appropriate percentages, which are related to the production of the goods and to the sales of the goods within the Peoples Republic of China, as well as expenditure incurred for the related services of overseas development and design;（五）作为该货物向中华人民共和国境内销售的条件，买方必须支付的、与该货物有关的特许权使用费； 5. royalties related to the goods and to be borne by the seller, which serves as a condition for the sale of the goods within the Peoples Republic of China;（六）卖方直接或者间接从买方获得的该货物进口后转售、处置或者使用的收益。6. benefits obtained by the seller from the buyer directly or indirectly from the resale, disposal., or use of goods after importation.第二十条 进口时在货物的价款中列明的下列税收、费用，不计入该货物的完税价格： Article 20. The following taxes and fees clearly specified in the price of goods for importation are not included in the customs value of the goods:（一）厂房、机械、设备等货物进口后进行建设、安装、装配、维修和技术服务的费用； 1. fees with regard to the construction, installation, assembling, servicing and technical services provided to goods, such as workshops, machinery, equipment etc., after importation;（二）进口货物运抵境内输入地点起卸后的运输及其相关费用、保险费； 2. transportation fees and related fees and insurance of imported goods that have arrived at the destination within China and have been unloaded;（三）进口关税及国内税收。 3. import duties and domestic taxes.第二十一条 进口货物的成交价格不符合本条例第十八条第三款规定条件的，或者成交价格不能确定的，海关经了解有关情况，并与纳税义务人进行价格磋商后，依次以下列价格估定该货物的完税价格： Article 21. In cases where the transaction value of the imported goods does not conform to the terms and conditions specified in paragraph 3 of article 18 of this set of regulations, or the transaction value is not able to be identified, the customs shall, after acquiring the relevant information and consulting with the taxpayer on the value, evaluate the customs value of the goods in line with the follow sequencing:（一）与该货物同时或者大约同时向中华人民共和国境内销售的相同货物的成交价格；1. transaction value of the same goods that are sold into the Peoples Republic of China at the same time or at approximately the same time;（二）与该货物同时或者大约同时向中华人民共和国境内销售的类似货物的成交价格； 2. transaction value of similar goods that are sold into the Peoples Republic of China at the same time or at approximately the same time.（三）与该货物进口的同时或者大约同时，将该进口货物、相同或者类似进口货物在第一级销售环节销售给无特殊关系买方最大销售总量的单位价格，但应当扣除本条例第二十二条规定的项目；3. unit price of the said imported goods, same goods or similar goods that are sold to buyers without a special relationship with the seller in the maximum quantity at the first level of sales links, which occurred at the same time or approximately at the same time as the importation of the goods; however, items stipulated in article 22 of this set of regulations shall be deducted;（四）按照下列各项总和计算的价格：生产该货物所使用的料件成本和加工费用，向中华人民共和国境内销售同等级或者同种类货物通常的利润和一般费用，该货物运抵境内输入地点起卸前的运输及其相关费用、保险费； 4. calculating the price according to the summation of the following items: cost of materials used to produce the goods and processing fee, profits and normal expenses of selling the same grade or same type of goods into the Peoples Republic of China, transportation, related fees and insurance fees of the goods after arriving at the destination within China but before unloading;（五）以合理方法估定的价格。 5. price valuated using reasonable methods.纳税义务人向海关提供有关资料后，可以提出申请，颠倒前款第（三）项和第（四）项的适用次序。 Taxpayers, after providing related materials to the customs, may apply to reverse the order of application of items 3 and 4 of this article.第二十二条 按照本条例第二十一条第一款第（三）项规定估定完税价格，应当扣除的项目是指： Article 22. Items that are deducted as specified in item 3 of paragraph 1 of article 21 of this set of regulations in determining the customs value refer to:（一）同等级或者同种类货物在中华人民共和国境内第一级销售环节销售时通常的利润和一般费用以及通常支付的佣金； 1. normal profits and fees of the same grade or same type of goods sold within the Peoples Republic of China at the first level of sales links, and commission paid under normal conditions;（二）进口货物运抵境内输入地点起卸后的运输及其相关费用、保险费； 2. transportation and related fees and insurance incurred after the unloading of imported goods that have arrived at their destination within China;（三）进口关税及国内税收。 3. import duties and domestic taxes.第二十三条 以租赁方式进口的货物，以海关审查确定的该货物的租金作为完税价格。Article 23. In terms of goods imported by means of leasing, the customs value will be the rental of the goods examined and identified by the customs.纳税义务人要求一次性缴纳税款的，纳税义务人可以选择按照本条例第二十一条的规定估定完税价格，或者按照海关审查确定的租金总额作为完税价格。 In cases where the taxpayer requests to pay the duties in one go; he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.第二十四条 运往境外加工的货物，出境时已向海关报明并在海关规定的期限内复运进境的，应当以境外加工费和料件费以及复运进境的运输及其相关费用和保险费审查确定完税价格。Article 24. For goods that are transported overseas for processing and have been declared to the customs, specifying that the goods would be transported into the country within the period set by the customs, the customs value of the goods will be identified on the basis of the overseas processing fees, cost of materials, transportation cost and related fees and insurance fees incurred during the course of transpor