Article 13. The dutiable price of the goods, which are transported out of
the territory for processing which are declared to the Customs and
reimported into the territory within the period specified by the Customs, shall
be the difference between the CIF price of the goods upon
reimportation after processing and the CIF price of the goods or identical or
similar goods at importation. The varieties of goods mentioned in the foregoing
paragraph and concrete control measures shall be separately formulated by the
Customs.
Article 14. The dutiable price of import goods on lease
(including hire) shall be the rentals of the goods examined by the Customs.
Article 15. The dutiable price of import goods shall include related expenses
of patent, trademark, copyright and special
technology, computer software and data which are paid abroad for the purposes of
producing, using, publishing and distributing in China.
Article 16. The dutiable price of export goods shall be the FOB
price as examined by Customs after deducting the export duties.
In case of failure to determine the FOB price, the dutiable price shall be
appraised and decided by the Customs.
Article 17. Consignor or consignee of import or export goods or their agents
shall faithfully declare the transaction price of
the import or export goods to the Customs. The dutiable price of goods whose
declared transaction price is apparently lower or higher
than that of identical or similar goods shall be determined by
the Customs according to these Regulations.
Article 18. Upon submission to Customs of the declaration form of import and
export goods, consignor, consignee or their agents shall furnish to the Customs
the invoice containing the real price of the goods, insurance fees and other
expenses (factory invoice shall be attached to, if any), packing list and other
relevant instruments and documents. The instruments and documents in the
foregoing paragraph shall bear the signature
of the consignor, consignee or their agents to show the authenticity.
Article 19. Upon examination by Customs of the dutiable price of import and
export goods, the consignor, consignee or their agents shall furnish the invoice
and other documents for examination; the Customs may, where appropriate, inspect
the relevant contracts, account books, certificates and documents of both
parties or conduct any other investigation. Customs may also
examine the above-mentioned relevant documents after the goods have been duty
paid and released by the Customs.
Article 20. Consignor or consignee of import or export goods or their agents
shall pay Customs duties according to the dutiable price as valuated by the
Customs where the certificates and documents listed in Article 18 are not
presented for examination when declaration is made to the Customs for the import
or export of goods.
No adjustment shall be made irrespective of submission of these
certificates and documents after payment of the Customs duties.
Article 21. The CIF price, FOB price, rentals, repairing fees and expenses
of materials and parts of import and export goods which are expressed in terms
of foreign currencies shall be converted by the Customs into Rmb for tariffs at
the exchange rate which is the median rate between the buying rate and selling
rate listed in the "Rmb and Foreign Currencies Price List" promulgated by
the State Foreign Exchange Administration on the date the duty-paid certificate
is issued by the Customs. For foreign currencies not listed in the "Rmb and
Foreign Currencies Price List", they shall be converted into Rmb at the
rate fixed by the State Foreign Exchange Administration.
CHAPTER 4 PAYMENT, REFUND AND ADDITIONAL PAYMENT OF CUSTOMS DUTIES
Article 22. The consignor or consignee of import or export goods or their
agents shall pay Customs duties to a designated bank within seven
days (Sundays and legal holidays excluded) starting from the day after the issue
of the notice of payment by the Customs. Where any duties are in
default the Customs may, according to law, impose a daily fine of 0.1% of
the overdue duties to be added to and recovered with the duties in default
as of the second day of the date of maturity to the date of tariff clearance.
Article 23. Unless specified otherwise by the General Administration of
Customs, the Customs duties and fines shall be computed and levied in RMB.
Article 24. The Customs shall issue receipts for any Customs duties or fines
collected. The form of the receipt shall be formulated by the Customs General
Administration.
Article 25. The consignor or consignee or their agents may, within one year
after payment of Customs duties, apply to the Customs for a refund of the duties
paid, by submitting in writing the
reasons thereof together with the relevant original receipts, in any of
the following cases. Applications submitted later than the prescribed one-year
period shall not be considered. 1) excess assessment of the Customs duties paid
due to an error on the part of the Customs; 2) short shipment which is
discovered after payment of the Customs duties and which is accepted by the
Customs after investigation in the case of import
goods the inspection exemption for which has been granted by the Customs; 3)
where shutout (withdrawal of Customs declaration) has been applied for and
approved by the Customs after investigation of duty-paid export goods the
shipment of which, for some reasons, is not made.
The Customs shall make a written reply and inform those who apply for a refund
of paid duties within 30 days as of the date of accepting the application.
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