Authorized to issue ｜ People’s Republic of China (PRC) Customs Law

    Xinhua News Agency, Beijing, April 26th　

People’s Republic of China (PRC) tariff law

(Adopted at the Ninth Session of the 14th the NPC Standing Committee on April 26th, 2024)

   catalogue

    Chapter I General Provisions

    Chapter II Tax Items and Tax Rates

    Chapter III Taxable Amount

    Chapter IV Tax Preferences and Tariff Collection in Special Situations

    Chapter V Collection and Management

    Chapter VI Legal Liability

    Chapter VII Supplementary Provisions

   Chapter I General Provisions

    Article 1 This Law is formulated in accordance with the Constitution for the purpose of regulating the collection and payment of customs duties, maintaining import and export order, promoting foreign trade, promoting high-level opening to the outside world, promoting high-quality development, safeguarding national sovereignty and interests, and protecting the legitimate rights and interests of taxpayers.

    Article 2 The customs shall collect customs duties on goods and imported articles permitted to be imported and exported in People’s Republic of China (PRC) 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 consignee of imported goods are taxpayers of customs duties.

    Operators of e-commerce platforms, logistics enterprises and customs declaration enterprises engaged in retail import in cross-border electronic commerce, as well as units and individuals who are obligated to withhold and remit customs duties and taxes according to laws and administrative regulations, are duty withholding agents.

    Article 4 The tariff items and tax rates of import and export goods and their applicable rules shall be implemented in accordance with the Import and Export Tariff of People’s Republic of China (PRC) attached to this Law (hereinafter referred to as the Tariff).

    Article 5 Customs duties shall be levied on articles imported by individuals for reasonable personal use according to the simple collection method. Customs duties shall be levied on imported goods that exceed the reasonable amount for personal use.

    Articles imported for personal reasonable use shall be exempted from customs duties within the specified amount.

    Measures for the simple collection of customs duties on imported articles and the amount of exemption from customs duties shall be formulated by the State Council and reported to the NPC Standing Committee for the record.

    Article 6 The tariff work shall adhere to the leadership of the Communist Party of China (CPC), 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 A Customs Tariff Commission shall be established in the State Council to perform the following duties:

    (a) to review the major planning of tariff work, formulate the tariff reform and development plan, and organize the implementation;

    (two) to consider major tariff policies and foreign tariff negotiation programs;

    (three) to put forward suggestions for the adjustment of the tariff;

    (4) Compile and publish the Tariff on a regular basis;

    (five) to explain the tax items and tax rates of the Tariff;

    (6) Deciding to levy anti-dumping duties, countervailing duties and safeguard tariffs, and implementing other tariff measures decided by the State Council;

    (seven) other duties stipulated by laws, administrative regulations and the State Council.

    The composition and working rules of the State Council Customs Tariff Commission shall be formulated by the State Council.

    Article 8 The customs and its staff shall keep confidential the business secrets, personal privacy and personal information of taxpayers and withholding agents that they know in the performance of their duties, and shall not disclose or illegally provide them to others.

   Chapter II Tax Items and Tax Rates

    Article 9. Tariff items are composed of tariff codes and catalogue provisions.

    The applicable rules of tariff items include classification rules. The commodity classification of import and export goods shall be determined in accordance with the catalogue provisions and general classification rules, category notes, chapter notes, subheads notes, domestic subheads notes and other classification notes stipulated in the Tariff, and shall be classified into the corresponding tariff number column.

    According to the actual needs, the the State Council Customs Tariff Commission may put forward suggestions on adjusting tariff items and their applicable rules, and submit them to the State Council for approval before promulgation and implementation.

    Article 10 Import tariffs shall be set at MFN rate, agreed rate, preferential rate and ordinary rate.

    Export tariff sets export tax rate.

    Tariff quota rates shall be set for import and export goods subject to tariff quota management.

    Temporary tax rates can be imposed on import and export goods within a certain period of time.

    Article 11 The application of tariff rate shall conform to the corresponding rules of origin.

    Goods obtained entirely in a country or region shall be of origin in that country or region; Goods produced by more than two countries or regions shall be originated from the country or region that has finally made substantial changes. If the State Council has other provisions on the determination of origin according to international treaties and agreements concluded or jointly participated by People’s Republic of China (PRC), such provisions shall prevail.

    The specific determination of the 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 MFN tariff rate shall apply to imported goods originating from members of the World Trade Organization to which the MFN clause applies together, imported goods originating from countries or regions that have concluded or jointly participated in international treaties and agreements containing mutual MFN clauses with People’s Republic of China (PRC), and imported goods originating in People’s Republic of China (PRC).

    Imported goods originating in countries or regions that have concluded or jointly participated in international treaties and agreements with People’s Republic of China (PRC) and that comply with the relevant provisions of international treaties and agreements shall be subject to the agreed tax rate.

    The preferential tax rate shall apply to imported goods originating in countries or regions where People’s Republic of China (PRC) has given special preferential tariff arrangements and conforming to the national regulations on the administration of origin.

    The ordinary tax rate shall apply to imported goods originating in countries or regions other than those specified in the first to third paragraphs of this article, as well as imported goods of unknown origin.

    Article 13 If there is a provisional tariff rate for imported goods subject to MFN tariff rate, the provisional tariff rate shall apply.

    If the imported goods subject to the agreed tax rate have a provisional tax rate, the lower tax rate shall apply; If the MFN tariff rate is lower than the agreed tariff rate and there is no provisional tariff rate, the MFN tariff rate shall apply.

    If there is a provisional tax rate for imported goods subject to preferential tax rate, the low tax rate shall apply.

    For imported goods subject to ordinary tax rate, provisional tax rate is not applicable.

    If there is a provisional tax rate for export goods subject to export tax rate, the provisional tax rate shall apply.

    Article 14 For import and export goods subject to tariff quota administration, the tariff quota rate shall apply within the tariff quota, and the provisional tax rate shall apply if there is a provisional tax rate; Where the tariff quota is beyond, the tax rate shall be applied in accordance with the provisions of Articles 12 and 13 of this Law.

    Article 15 The adjustment of tariff rate shall be implemented in accordance with the following provisions:

    (1) If it is necessary to adjust the MFN tariff rate, tariff quota tariff rate and export tariff rate promised by People’s Republic of China (PRC) in the protocol of its accession to the World Trade Organization, the the State Council Customs Tariff Commission shall put forward a proposal and submit it to the NPC Standing Committee for decision after being examined by the State Council.

    (2) According to the actual situation, if the MFN tax rate, tariff quota tax rate and export tax rate are adjusted within the scope promised in the protocol of People’s Republic of China (PRC)’s accession to the World Trade Organization, the country or region to which preferential tax rate applies, the range of goods and the tax rate are adjusted, or the ordinary tax rate is adjusted, it shall be decided by the State Council and reported to the NPC Standing Committee for the record.

    (3) The application of MFN tariff rate under special circumstances shall be decided by the State Council and reported to the NPC Standing Committee for the record.

    The agreed tax rate shall be implemented by the State Council Customs Tariff Commission after the approval or approval procedures of relevant international treaties and agreements are completed.

    The scope of goods subject to the provisional tax rate, the tax rate and the time limit shall be decided by the the State Council Customs Tariff Commission.

    The technical conversion of tax rates related to the adjustment of tariff items shall be put forward by the the State Council Customs Tariff Commission and 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 the State Council Customs Tariff Commission.

    Article 16 Where anti-dumping duties, countervailing duties and safeguard measures are levied on imported goods according to law, the application of the tax rates shall be implemented in accordance with the provisions of laws and administrative regulations on anti-dumping, countervailing and safeguard measures.

    Article 17 If any country or region fails to implement the most-favored-nation treatment clause or preferential tariff clause in the international treaties and agreements concluded or joined by People’s Republic of China (PRC), the the State Council Customs Tariff Commission may put forward suggestions on taking corresponding measures according to the principle of reciprocity, and submit them to the State Council for approval before implementation.

    Article 18 If any country or region violates the international treaties and agreements concluded or joined by People’s Republic of China (PRC) and takes measures to prohibit, restrict, impose tariffs on People’s Republic of China (PRC)’s trade or other measures that affect normal trade, it may take measures such as levying retaliatory tariffs on imported goods originating in that country or region.

    The scope of goods subject to retaliatory tariffs, the applicable countries or regions, the tax rate, the time limit and the collection method shall be put forward by the Customs Tariff Commission of the State Council, and implemented after being submitted to the State Council for approval.

    Article 19 If the taxpayer fails to provide the certification materials for the imported goods involving the measures specified in Articles 16, 17 and 18 of this Law, or provided the certification materials, but it is still impossible to rule out that the goods originated in the country or region where the specified measures have been taken after customs examination, the higher of the following two tax rates shall apply to the goods:

    (1) The tax rate after adding the highest tax rate imposed on the relevant goods due to the adoption of the prescribed measures to the tax rates applicable in accordance with Articles 12, 13 and 14 of this Law;

    (2) Ordinary tax rate.

    Article 20 Import and export goods and imported articles shall be subject to the tax rate implemented on the day when taxpayers and withholding agents complete the declaration.

    If the imported goods are declared with the approval of the customs before they arrive, the tax rate implemented on the day when the means of transport carrying the goods declare their entry shall apply.

    Article 21 Under any of the following circumstances, the tax rate implemented on the date when the taxpayer or withholding agent goes through the tax payment formalities shall apply:

    (1) Bonded goods are no longer shipped out of the country and are sold domestically;

    (2) The goods with tax reduction or exemption are approved to be transferred, used for other purposes or otherwise disposed of;

    (3) Goods temporarily entering the country will not be transported out of the country or goods temporarily leaving the country will not be transported into the country;

    (4) leasing imported goods for purchase or paying taxes by installments.

    Article 22 The applicable tax rate shall be determined in accordance with the provisions of Article 20 or Article 21 of this Law for the supplementary collection or refund of customs duties.

    If a taxpayer or withholding agent needs to recover the tax due to violation of regulations, the tax rate implemented on the day when the violation occurred shall be applied; If the date of the act cannot be determined, the tax rate implemented on the day when the act is discovered by the customs shall apply.

   Chapter III Taxable Amount

    Article 23 Tariffs shall be levied in the form of ad valorem, specific quantity and compound levy.

    Where ad valorem taxation is implemented, the tax payable shall be calculated by multiplying the taxable value by the proportional tax rate.

    Where specific taxation is implemented, the tax payable shall be calculated by multiplying the quantity of goods by the fixed tax rate.

    In case of compound levy, the tax payable shall be calculated according to the sum of 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, the transportation and related expenses and insurance premiums before the goods arrive at the import place in People’s Republic of China (PRC).

    The transaction price of imported goods refers to the total price actually paid and payable by the buyer to the seller for importing the goods when the seller sells the goods in People’s Republic of China (PRC), and adjusted according to the provisions of Article 25 and Article 26 of this Law, including direct payment and indirect payment.

    The transaction price of imported goods shall meet the following conditions:

    (1) There are no restrictions on the buyer’s disposal or use of the goods, except those stipulated by laws and administrative regulations, restrictions on the resale area of the goods and restrictions that have no substantial impact on the price of the goods;

    (2) The transaction price of the goods is not uncertain due to tying or other factors;

    (3) The seller shall not directly or indirectly obtain any income from the buyer arising from the resale, disposal or use of the goods after import, or can make adjustments in accordance with the provisions of Articles 25 and 26 of this Law despite the income;

    (4) There is no special relationship between the buyer and the seller, or although there is a special relationship, it has not affected the transaction price.

    Article 25 The following expenses of imported goods shall be included in taxable value:

    (1) Commissions and brokerage fees other than purchase commissions borne by the buyer;

    (2) The expenses of the container which is regarded as an integral part of the goods borne by the buyer;

    (three) the cost of packaging materials and packaging services borne by the buyer;

    (4) The price of materials, tools, molds, consumable materials and similar goods related to the production and sales of the goods in People’s Republic of China (PRC), which are provided by the buyer free of charge or at a lower cost and can be shared in an appropriate proportion, as well as the cost of development, design and other related services outside People’s Republic of China (PRC);

    (5) Royalty related to the goods that the buyer must pay as a condition for the goods to be sold in People’s Republic of China (PRC);

    (six) the seller directly or indirectly obtained from the buyer the proceeds from the resale, disposal or use of the goods after import.

    Article 26 The following expenses and taxes listed in the price of goods at the time of import shall not be included in the taxable value of the goods:

    (a) the costs of construction, installation, assembly, maintenance and technical services after the import of goods such as factories, machinery and equipment, except the warranty costs;

    (two) the transportation of imported goods after they arrive at the input place in People’s Republic of China (PRC) and their related expenses and insurance premiums;

    (3) Import duties and domestic taxes.

    Article 27 If the transaction price of imported goods does not meet the conditions stipulated in the third paragraph of Article 24 of this Law, or the transaction price cannot be determined, the customs shall, after understanding the relevant situation and consulting with the taxpayer on the price, assess the taxable value of the goods at the following prices in turn:

    (a) the transaction price of the same goods sold in People’s Republic of China (PRC) at the same time or about the same time;

    (two) the transaction price of similar goods sold in People’s Republic of China (PRC) at the same time or about the same time;

    (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 unrelated buyers in the first-level sales link in People’s Republic of China (PRC), but the items specified in Article 28 of this Law shall be deducted;

    (4) The price calculated according to the sum of the following items: the cost of materials and processing used in the production of the goods, the usual profits and general expenses of selling the goods of the same grade or kind to People’s Republic of China (PRC), the transportation of the goods before they arrive at the import place in People’s Republic of China (PRC) and its related expenses and insurance premiums;

    (5) The price assessed by a reasonable method.

    Taxpayers may provide relevant information to the customs and apply for adjusting the application order of items 3 and 4 in the preceding paragraph.

    Article 28 The following items shall be deducted from the assessment of taxable value in accordance with Item 3 of Paragraph 1 of Article 27 of this Law:

    (1) The usual profits and expenses and the usual commissions paid when the goods of the same grade or kind are sold in the first-level sales link in People’s Republic of China (PRC);

    (two) the transportation of imported goods after they arrive at the input place in People’s Republic of China (PRC) and their related expenses and insurance premiums;

    (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, the transportation of the goods to the export place in People’s Republic of China (PRC) before loading, and the related expenses and insurance premiums.

    The transaction price of export goods refers to the total price that the seller should directly and indirectly charge the buyer for exporting the goods when the goods are exported.

    Export duties are not included in taxable value.

    Article 30 If the transaction price of export goods cannot be determined, the customs shall, after understanding the relevant situation and negotiating with the taxpayer, assess the taxable value of the goods at the following prices in turn:

    (a) the transaction price of the same goods exported to the same country or region at the same time or about the same time;

    (two) the transaction price of similar goods exported to the same country or region at the same time or about the same time;

    (3) The price calculated according to the sum of the following items: the cost of materials and components, processing expenses, usual profits and general expenses, transportation and related expenses and insurance premiums occurring in People’s Republic of China (PRC);

    (4) The price assessed by a reasonable method.

    Article 31 The Customs may, upon application or ex officio, determine the taxable value, commodity classification and origin of import and export goods and imported articles according to law.

    When necessary, the customs may organize tests and inspections, and take the results of tests and inspections recognized by the customs as the basis for determining taxable value, commodity classification and origin.

   Chapter IV Tax Preferences and Tariff Collection in Special Situations

    Article 32 The following import and export goods and imported articles shall be exempted from customs duties:

    (1) One ticket of goods within the exemption quota stipulated by the State Council;

    (2) Advertisements and samples with no commercial value;

    (3) Fuel, materials and food and beverage necessary for the loading of inbound and outbound means of transport;

    (4) Goods and imported articles damaged or lost before customs release;

    (5) Materials donated free of charge by foreign governments and international organizations;

    (6) Goods and imported articles exempted from customs duties as stipulated in international treaties and agreements concluded or jointly participated by People’s Republic of China (PRC);

    (7) Other goods and imported articles exempted from customs duties according to relevant laws and regulations.

    Article 33 The following import and export goods and imported articles shall be subject to tariff reduction:

    (1) Goods and imported articles damaged before customs release;

    (2) Goods and imported articles subject to tariff reduction as stipulated in international treaties and agreements concluded or jointly participated by People’s Republic of China (PRC);

    (3) Other goods and imported articles with reduced tariffs in accordance with relevant laws and regulations.

    The reduction of customs duties in the first paragraph of the preceding paragraph shall be handled according to the degree of damage identified by the customs.

    Article 34 According to the needs of safeguarding national interests, promoting foreign exchanges, economic and social development, scientific and technological innovation, or due to unexpected events, the State Council may formulate special preferential tariff policies and report them to the NPC Standing Committee for the record.

    Article 35 Goods that are exempted from tax shall go through the formalities according to law. Goods that need to be used under customs supervision and control shall be subject to customs supervision, transferred, used for other purposes or otherwise disposed of within the supervision period, and if it is necessary to pay back taxes in accordance with relevant state regulations, customs duties shall be paid back.

    The provisions of the preceding paragraph shall apply to imported articles that need to be supervised and used by the customs.

    Article 36 bonded goods transported abroad shall be exempted from customs duties; If it is not transported out of the country and turned into domestic sales, customs duties shall be levied in accordance with the regulations. Where the bonded imported materials and parts of processing trade or their finished products are sold in China, the deferred tax interest shall be levied in addition to the customs duties in accordance with the regulations.

    Article 37 The following goods and articles temporarily entering or leaving the country may be exempted from paying customs duties temporarily according to law, but the goods and articles shall be transported out of or into the country within six months from the date of entry or exit; If it is necessary to extend the time limit for re-shipment out of the country or into the country, it shall go through the extension formalities with the customs according to the provisions of the General Administration of Customs:

    (1) Goods and articles displayed or used in exhibitions, fairs, conferences and similar activities;

    (2) Performance and competition articles used in cultural and sports exchange activities;

    (3) Instruments, equipment and articles used for news reporting or filming movies and TV programs;

    (4) Instruments, equipment and articles used for scientific research, teaching and medical and health activities;

    (5) means of transport and special vehicles used in the activities listed in items 1 to 4 of this paragraph;

    (6) samples of goods;

    (seven) instruments and tools used for installation, debugging and testing of equipment;

    (8) Packaging materials for goods;

    (9) Other goods and articles used for non-commercial purposes.

    If the goods and articles listed in the preceding paragraph are not transported out of the country or into the country within the prescribed time limit, customs duties shall be paid according to law.

    Article 38 Import duties shall be calculated and paid for other goods and articles temporarily entering the country other than those specified in Article 37 of this Law according to the taxable value of the goods and articles and the ratio of their detention time in China to depreciation time; If the goods and articles are not transported out of the country after the expiration of the prescribed time limit, they shall make up the customs duties payable according to law.

    If other goods temporarily leaving the country other than those specified in Article 37 of this Law are not re-transported into the country after the expiration of the prescribed time limit, customs duties shall be paid according to law.

    Article 39. If the exported goods are transported back into the country as they are within one year from the date of export due to quality, specifications or force majeure, import duties shall not be levied. If the imported goods are transported out of the country in their original state within one year from the date of import due to quality, specifications or force majeure, export duties will not be levied.

    Under special circumstances, with the approval of the customs, the time limit prescribed in the preceding paragraph may be appropriately extended, and the specific measures shall be formulated by the General Administration of Customs.

    Article 40 If the consignor, carrier or insurance company of import and export goods compensate or replace the same goods free of charge due to damage, shortage, poor quality or non-conformity of specifications, no customs duties shall be levied on the import and export. If the original imported goods that have been replaced free of charge are not returned to the country or the original exported goods are not returned to the country, the customs shall re-impose tariffs on the original imported and exported goods in accordance with the regulations.

    Taxpayers shall, within the time limit for claiming compensation agreed in the original import and export contract and not exceeding three years from the date of the original import and export release, declare to the customs for handling the import and export procedures for free compensation or replacement of goods.

   Chapter V Collection and Management

    Article 41 The mode of separating the release of goods from the determination of tax amount can be implemented in the administration of tariff collection.

    The management of tariff collection should meet the needs of the development of new foreign trade formats and new models, and improve the level of informationization, intelligence, standardization and convenience.

    Article 42 Taxpayers and withholding agents of import and export goods may, in accordance with regulations, choose the customs to declare and pay taxes.

    Taxpayers and withholding agents shall truthfully declare the tax amount to the customs within the prescribed time limit and requirements, and provide relevant information. When necessary, the customs may require taxpayers and withholding agents to make supplementary declarations.

    Article 43 Taxpayers and withholding agents of import and export goods shall pay taxes within 15 days from the date of completing the declaration; Those who meet the requirements stipulated by the customs and provide guarantees can pay taxes in a consolidated manner before the end of the fifth working day of the following month. If the payment cannot be made on schedule due to force majeure or the adjustment of national tax policies, the payment may be postponed after applying to the customs and providing a guarantee, but the longest period shall not exceed six months.

    If a taxpayer or withholding agent fails to pay the tax within the tax payment period specified in the preceding paragraph, a late payment fee of 0.5% of the overdue tax shall be added daily from the date of expiration of the prescribed period.

    If the tax has not been paid, and the taxpayer or withholding agent applies for providing guarantee to release the goods in accordance with the provisions of relevant laws and administrative regulations, the customs shall go through the guarantee procedures according to law.

    Article 44 If taxpayers of import and export goods have obvious signs of transferring or hiding their taxable goods and other property within the prescribed tax payment period, or there are other risks that may lead to the inability to pay taxes, the customs may order them to provide guarantees; If the taxpayer fails to provide a guarantee, the customs may implement the following compulsory measures with the approval of the customs director directly under it or his authorized subordinate customs director:

    (1) Notify banking financial institutions in writing to freeze the taxpayer’s deposits and remittances equivalent to the taxable amount;

    (2) Seizing up or detaining goods or other property whose value is equivalent to the payable tax.

    If the taxpayer pays the tax within the prescribed time limit, the customs shall immediately lift the compulsory measures.

    Article 45 The customs shall have the right to confirm the tax payable by taxpayers and withholding agents within three years from the date when they pay taxes or release goods.

    If the tax payable confirmed by the customs is inconsistent with the tax declared by the taxpayer or withholding agent, the customs shall issue a tax confirmation letter to the taxpayer or withholding agent. Taxpayers and withholding agents shall pay back the tax or go through the formalities of tax refund within the time limit stipulated by the customs according to the tax payable specified in the tax confirmation.

    If it is necessary to pay back the tax after the tax payable is confirmed by the customs, but it is not paid within the prescribed time limit, a late fee of 0.5% of the overdue tax will be added daily from the date of expiration of the prescribed time limit.

    Article 46 If a taxpayer or withholding agent violates the regulations, resulting in underpayment or omission of tax, the customs may pursue the payment of tax within three years from the date of payment of tax or release of goods, and impose a late fee of 0.5% of the underpayment or omission of tax on a daily basis from the date of payment of tax or release of goods.

    Article 47. For smuggling, the customs shall not be limited by the time limit stipulated in the preceding article if it pursues the collection of taxes and overdue fines, and shall have the right to check the tax payable.

    Article 48 If the customs discovers that the goods under customs supervision have been underpaid or missed due to the violation of regulations by taxpayers and withholding agents, it shall pursue the tax payment within three years from the date when the taxpayers and withholding agents should pay the tax, and impose a late fee of 0.5% of the tax underpaid or missed on a daily basis from the date when the tax should be paid.

    Article 49 The customs may make public the situation of taxpayers and withholding agents’ unpaid taxes.

    If the taxpayer fails to pay the tax, late payment fee and provide guarantee to the customs, with the approval of the Customs Commissioner directly under it or his authorized subordinate customs Commissioner, the customs may notify the immigration management agency to take measures to restrict the taxpayer or his legal representative from leaving the country according to law.

    Article 50 If a taxpayer or withholding agent fails to pay or remit the tax within the prescribed time limit, the customs shall order him to pay within the specified time limit; If the payment has not been made within the time limit without justifiable reasons, the customs may implement the following enforcement measures with the approval of the Customs Commissioner directly under it or his authorized subordinate customs Commissioner:

    (1) Notify banking financial institutions in writing to transfer the deposits and remittances of taxpayers and withholding agents with the amount equivalent to the tax payable;

    (2) To seal up or detain the goods or other property of the taxpayer or withholding agent whose value is equivalent to the tax payable, auction or sell the sealed-up or detained goods or other property according to law, and use the proceeds from the auction or sale to offset the tax payment, and return the rest to the taxpayer or withholding agent.

    When the customs carries out enforcement, it shall also enforce the unpaid overdue fine.

    Article 51 If the customs discovers that the tax has been overpaid, it shall promptly notify the taxpayer to go through the refund procedures.

    Taxpayers who find that they have overpaid their taxes may, within three years from the date of paying the taxes, apply in writing to the customs for refund of the overpaid taxes. The customs shall, within 30 days from the date of accepting the application, verify and notify the taxpayer to go through the refund procedures, and the taxpayer shall go through the refund procedures within three months from the date of receiving the notice.

    Article 52 Under any of the following circumstances, a taxpayer may, within one year from the date of tax payment, apply to the customs for refund of customs duties:

    (1) Goods for which import duties have been levied are transported out of the country in the original state within one year due to quality, specifications or force majeure;

    (2) Goods for which export duties have been levied have been transported back into the country in an original state within one year due to quality, specifications or force majeure, and the relevant domestic taxes refunded due to export have been paid again;

    (3) If the goods for which export duties have been levied are not shipped for export for some reason, they shall be declared for customs clearance.

    The application for refund of customs duties shall be made in writing, and the original payment voucher and relevant materials shall be provided. The customs shall, within 30 days from the date of accepting the application, verify and notify the taxpayer to handle the refund procedures. The taxpayer shall go through the refund formalities within three months from the date of receiving the notice.

    If customs duties should be refunded according to other relevant laws and administrative regulations, the customs shall refund them according to law.

    Article 53 If customs duties are refunded in accordance with regulations, the interest on current deposits of banks for the same period shall be added.

    Article 54 The state may take anti-circumvention measures such as tariff adjustment to avoid the relevant provisions in Chapters II and III of this Law and reduce the tax payable without reasonable commercial purposes.

    Article 55 A customs declaration enterprise accepts the entrustment of the taxpayer and goes through the formalities of customs declaration and tax payment in the name of the taxpayer. If the customs fails to collect or miss the tax due to the violation of the regulations, the customs declaration enterprise shall be jointly and severally liable with the taxpayer for the tax undercharged or missed and the overdue fine.

    If a customs declaration enterprise accepts the entrustment of a taxpayer and goes through the formalities of customs declaration and tax payment in the name of the customs declaration enterprise, the customs declaration enterprise and the taxpayer shall be jointly and severally liable for tax payment.

    Article 56 Except for force majeure, if the goods under customs supervision are damaged or lost during the storage period, the units or individuals that have the obligation to keep the goods under customs supervision shall bear the corresponding tax liability.

    Article 57 In case of merger or division of taxpayers who fail to fulfill their tax obligations, they shall report to the customs before merger or division, and pay the taxes, late fees or provide guarantees according to law. If taxpayers fail to pay taxes, late fees or provide guarantees at the time of merger, the merged legal person or unincorporated organization will continue to perform the unfulfilled tax obligations; If the taxpayer fails to pay the tax, late payment fee or provide guarantee at the time of division, the legal person or unincorporated organization after division shall be jointly and severally liable for the unpaid tax obligations.

    Taxpayers shall report to the customs in case of merger, division or other asset reorganization during the supervision of tax-exempt goods and bonded goods; If it is necessary to pay taxes in accordance with the regulations, it shall pay the taxes, late fees or provide guarantees according to law; If you can continue to enjoy tax reduction, exemption and bonded according to the regulations, you should go through the formalities of changing taxpayers with the customs.

    Taxpayers who fail to fulfill their tax obligations or are dissolved, bankrupt or otherwise terminate their business operations according to law during the supervision of duty-reduced or bonded goods shall report to the customs before liquidation. The customs shall pay taxes and late fees in accordance with the law.

    Article 58 Taxes collected by the customs have priority over unsecured creditor’s rights, unless otherwise provided by law. If the taxpayer fails to pay taxes before the taxpayer sets mortgage or pledge his property, the tax shall be executed before the mortgage or pledge.

    If a taxpayer fails to pay taxes, and at the same time is fined by the administrative organ and his illegal income is confiscated, and his property is not enough to pay at the same time, he shall pay taxes first.

    Fifty-ninth taxes and late fees shall be paid into the state treasury in time in accordance with the relevant provisions of the state.

    Refund of taxes and interest involving withdrawal from the state treasury shall be implemented in accordance with the provisions of laws and administrative regulations on the administration of the state treasury.

    Article 60 Taxes, late fees and interest shall be calculated in RMB.

    If the prices of import and export goods and imported articles and related expenses are calculated in currencies other than RMB, they shall be converted into RMB according to the taxable exchange rate on the date when the taxpayer completes the declaration.

    The taxable exchange rate mentioned in the preceding paragraph refers to the central parity of RMB exchange rate on the date determined in accordance with the provisions of the General Administration of Customs.

    Article 61 Due to the need of tariff collection, the customs may inquire about the taxpayer’s identity, accounts, capital transactions and other information related to tariffs from the relevant government departments and institutions according to law, and the relevant government departments and institutions shall provide assistance and cooperation within the scope of their duties. The information related to tariffs obtained by the customs can only be used for the purpose of tariff collection.

   Chapter VI Legal Liability

    Article 62 In any of the following circumstances, the customs shall give a warning; If the circumstances are serious, a fine of less than thirty thousand yuan shall be imposed:

    (1) Taxpayers who have not fulfilled their tax payment obligations have merged or split up and failed to report to the customs before the merger or split up;

    (2) The taxpayer fails to report to the customs in case of merger, division or other asset reorganization during the supervision of the goods exempted from tax or bonded goods;

    (3) The taxpayer fails to fulfill his duty to pay taxes, or fails to report to the customs before liquidation in case of dissolution, bankruptcy or other legal termination of business during the supervision of duty-reduced or bonded goods.

    Article 63 If a taxpayer fails to pay the tax payable, and prevents the customs from pursuing the unpaid tax according to law by means of transferring or hiding property, in addition to pursuing the unpaid tax and overdue fine, the customs shall impose a fine of not less than 50% but not more than five times the unpaid tax.

    Article 64 If the withholding agent should withhold the unpaid tax, the customs shall pursue the tax payment from the taxpayer, and the withholding agent shall be fined more than 50% and less than three times the unpaid tax.

    Article 65 The Customs shall punish other acts that violate the provisions of this Law except those stipulated in Articles 62, 63 and 64 of this Law in accordance with the Customs Law of People’s Republic of China (PRC) and other laws and administrative regulations.

    Article 66 Taxpayers, withholding agents and guarantors who have objections to the customs’ determination of taxpayers, commodity classification, origin of goods, place of tax payment, method of taxation, taxable value, applicable tax rate or exchange rate, decision to reduce or exempt taxes, confirmation of tax payable, payment of taxes, refund of taxes and imposition of late fees shall first apply for administrative reconsideration to the customs at the next higher level according to law; If he refuses to accept the decision of administrative reconsideration, he may bring an administrative lawsuit to the people’s court according to law.

    If a party refuses to accept the administrative acts other than those specified in the preceding paragraph, it may apply for administrative reconsideration or bring an administrative lawsuit to the people’s court according to law.

    Article 67 Anyone who, in violation of the provisions of this Law, abuses his power, neglects his duty, engages in malpractices for selfish ends, or divulges or illegally provides others with business secrets, personal privacy and personal information that he knows in performing his duties shall be punished according to law.

    Article 68 Whoever violates the provisions of this Law and constitutes a crime shall be investigated for criminal responsibility according to law.

   Chapter VII Supplementary Provisions

    Sixty-ninth "People’s Republic of China (PRC) Hainan Free Trade Port Law" has other provisions on the tariff of Hainan Free Trade Port, in accordance with its provisions.

    Article 70 The provisions on the administration of tariff collection shall apply to the administration of the collection of taxes collected by the customs on behalf of the import link.

    The provisions on the administration of tariff collection shall apply to the collection of tonnage tax of ships that are not stipulated in the People’s Republic of China (PRC) Ship Tonnage Tax Law.

    Article 71 The retail business of duty-free commodities shall be approved, and the specific measures shall be formulated by the State Council.

    Article 72 This Law shall come into force as of December 1, 2024. The Regulations of People’s Republic of China (PRC) on Import and Export Tariffs shall be abolished at the same time.

    Attachment: People’s Republic of China (PRC) Import and Export Tariff (Note: People’s Republic of China (PRC) Import and Export Tariff was issued by the State Council Customs Tariff Commission).