Import & Export Tariff Regulations of the People's Republic of China
Updated: 2006-04-17 15:29 CHAPTER 6 CLAIM PROCEDURES
Article 36. In the event of disagreement to the payment,
exemption, additional payment and refund of Customs duties of import
or export goods as determined by the Customs, the tariff payer
is required to pay the dutiable amount as required by the Customs
first and then apply in writing for consideration to the Customs within
30 days of the issuance by the Customs of the notice of payment. Applications
for reconsideration of claims made after the prescribed 30-day period will not
be considered.
Article 37. The Customs decision shall be made within 15 days after receipt
of the application for reconsideration of claims. The tariff
payer, if dissatisfied, may apply to the Customs General Administration within
15 days after receipt of reconsideration decision for its reversal.
Article 38. The Customs General Administration's decision shall be made
within 30 days after receipt of the reconsideration application, and the
decision shall be communicated to the applicant in the form of Settlement
Notification through the local Customs. The tariff payer, if still dissatisfied
with the settlement by the Customs General Administration, may take the case to
the people's court within 15 days of receipt of the settlement notification.
CHAPTER 7 PENALTY PROVISIONS
Article 39. Any violation of the present Regulations that constitutes an act
of smuggling or breach of the provisions of Customs supervision and control
shall be dealt with according to the Customs Law of the People's
Republic of China and the Detailed Provisions of Administrative Penalty of the
Customs Law of the People's Republic of China and other relevant laws and
decrees.
CHAPTER 8 SUPPLEMENTARY PROVISIONS
Article 40. The Customs shall give rewards to and maintain secrecy for those
units and individuals that have provided assistance or reported information
leading to the cracking of cases of tariff evasion
and smuggling operations that are in violation of the present Regulations.
Article 41. The right to the interpretation of the present Regulations shall
be vested in the Customs General Administration of the People's Republic of
China.
Article 42. The present Regulations shall go into effect as of April 1, 1992.
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