(Promulgated by the State Council in its
Order No.96 on March 18, 1992)
The State Council decided to amend for the second time PRC Import &
Export Tariff Regulations which was first promulgated by the
State Council on March 7, 1985 and was later amended and promulgated
by the State Council on September 12, 1987. Following is the full text of the
newly amended PRC Import and Export Tariff Regulations.
Article 1. With a view to implementing the open policy and promoting the
development of the external trade and economic relations and the
national economy, the present set of regulations is
formulated on the basis of the relevant provisions of the Customs Law of the
People's Republic of China.
Article 2. Goods the import and export of which is permitted by the
State shall be subject to Customs tariffs according to the "Import and Export
Tariffs of the People's Republic of China"
(hereinafter referred to as the "Import and Export Tariffs") unless otherwise
specified by the State. Import goods whose original manufacturing places were in
China shall be subject to import tariffs in accordance with the "Import
and Export Tariffs" if they are purchased outside Chinese territory. The "Import
and Export Tariffs" shall be an integral part of the present Regulations.
Article 3. The Committee of Customs Tariffs is established
by the State Council. Its duties and functions are to propose rules,
policies and principles regarding the formulation and amendment of the
import and export tariff regulations and the import and export
tariffs, examine the draft proposal and revise it, formulate
provisional tariff rates, examine and determine the partial adjustment of tariff
rates. The composition of the Committee of Customs Tariffs shall be determined
by the State Council.
Article 4. Consignors of export goods and consignees of import goods shall be
obligatory to pay the Customs duties due. Agents entrusted to handle the
relevant procedures shall observe
all the provisions of the present Regulations applicable to their clients.
Article 5. In the case of Customs duties to be levied or exempted from on
luggages and personal articles to accompany passengers entering or
leaving China or to be sent by parcel post, a separate set of measures shall be
formulated by the State Council Committee of Customs Tariffs.
CHAPTER 2 APPLICATION OF TARIFF RATE
Article 6. Import duties consist of two different rates -- the general rate
and the preferential rate. The general rate applies to import
goods from the countries or regions which have not concluded trade agreements
with the People's Republic of China with reciprocal tariff provisions. The
preferential rate applies to goods imported from countries or regions which have
concluded such trade agreements with PRC. Import goods to be charged on the
general tariff rate according to the foregoing paragraph, upon
special approval by the State Council Committee of Customs Tariffs (SCCCT), may
be tariffed on the preferential rate. For those countries or regions which
charge discriminative import tariffs or mete other discriminative treatment to
goods manufactured in China, the Customs shall charge special tariffs on goods
manufactured in such countries or regions. The variety of goods
that come under the special tariffs, their rates and the period of starting
and terminating such taxation shall be determined and promulgated by SCCCT for
execution. Article 7. Import and export goods shall be classified to
proper tariff items and taxed on applicable rates in accordance with the "Import
and Export Tariffs".
Article 8. The rates of tariffs on import and export goods shall be the
rates in effect on the date on which declaration to import or export is made by
their consignors or consignees or their respective agents. For import goods
which are declared in advance as permitted by the Customs before their arrival,
the rate applicable shall be that prevailing on the date on which application is
made at Customs for the entry of the carrier of the said goods.
Article 9. The rates on the day of declaration of the import and export goods
are applicable to pay overdue tariff or receive tariff rebate
for the import and export goods in question. Specific
measures shall be separately formulated by the General Administration of
Customs.
CHAPTER 3 VALUATION OF DUTIABLE PRICE
Article 10. The dutiable price of import goods shall be the CIF price based
on the normal transaction price that has been examined
and approved by the Customs. A CIF price consists of the price of
the goods, packing fees, transportation fees, insurance fees and
fees for services rendered and incurred prior to the arrival and unloading of
the goods at the destination within the Customs territory of the People's
Republic of China.
Article 11. In case of failure to determine the CIF price of the import goods
on the part of Customs in its examination, the dutiable price shall be appraised
and decided by Customs based on the following prices: a.
The normal transaction price of identical or similar goods imported from the
country or region of the said goods; b.
The normal transaction price of identical or similar goods in the international
markets; c. The domestic wholesale price of identical or similar goods
imported minus import duties, other taxes and charges related to the
importation and also minus expenses related to the transportation, storage and
operating and profits after importation; and d. The price appraised and
decided by the Customs through reasonable methods.
Article 12. In the case of machinery or equipment, means of transportation
or other goods which are transported out of the territory for repairs and are
declared to the Customs upon exit and reimported within the
period specified by the Customs, the dutiable price shall be the repairing fees
and expenses for materials and parts as valued by the Customs.
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