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。Article1.ThissetofregulationsisformulatedinlinewiththerelatedprovisionsoftheCustomsLawofthePeople'sRepublicofChina(hereinafterreferredtoastheCustomsLaw)toimplementthepolicyofopeningupandpromotethedevelopmentofthecountry'sforeigneconomyandtradeandnationaleconomy.
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。Article2.TheCustomsshalllevyimportandexportdutiesinaccordancewiththeprovisionsofthissetofregulationsongoodsthatareallowedtobeimportedintoorexportedfromthePeople'sRepublicofChinaandonarticlesenteringintoChina,unlessotherwisespecifiedinlawsandadministrativeregulations.
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。Article3.Tariffheadings,tarifflinesandtariffratesspecifiedintheCustomsImportandExportTariffofthePeople'sRepublicofChina(hereinafterreferredtoastheCustomsTariffs)andTableofTariffRatesofImportDutiesofthePeople'sRepublicofChinaofEntryArticles(hereinafterreferredtoastheTableofTariffRatesofImportDutiesofEntryArticles)draftedbytheStateCouncilareanintegralpartofthissetofregulations.
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。Article5.TheConsigneeofimportedgoods,consignorofexportgoods,andownerofentryarticlesarepartiesheldliableforpayingcustomsduties.
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。Article6.Customsanditsstaffshallimplementthedutyofcollectionofcustomsdutiesinlinewiththeirdelegatedpowerandlegalprocedures,protectthenationalinterests,safeguardthelawfulbenefitsoftaxpayers,andacceptsupervisionaccordingtolaws.
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。Articles7.Taxpayersareentitledtotherightofrequestingthecustomstotreattheirbusinesssecretsasconfidential,andthecustomsshallimplementthedutyofconfidentialityfortaxpayersinaccordancewiththelaw.
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。Article8.Customsshallgrantrewardstounitsandindividualsreportingoforassistingintheinvestigationofactsinviolationoftheprovisionsofthissetofregulationsandberesponsibleformaintainingconfidentiality.
第二章进出口货物关税税率的设置和适用ChapterIIEstablishmentandApplicationofTariffRatesofImportandExportGoods
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。Article9.ImportdutiesarecategorisedasMostFavouredNation(MFN)tariffrate,contractualtariffrate,preferentialtariffrate,normaltariffrate,TRQrateandothers.Temporarytariffratemaybeappliedtoimportedgoodswithinaspecifiedperiodoftime.
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。Exportdutiesareintheformofexporttariffrate,andtemporarytariffratemaybeappliedtoexportgoodswithinaspecifiedperiodoftime.
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。Article10.MFNtariffrateshallbeappliedtoimportedgoodsoriginatedfromotherWTOmemberswhoareapplicabletoMFNtreatmentinacollectivemanner,toimportedgoodsoriginatedfromcountriesorregionswithwhichthePeople'sRepublicofChinahassignedbilateraltradeagreementscontainingprovisionsofgrantingmutualMFNstatus,andtoimportedgoodsoriginatedfromwithinthePeople'sRepublicofChina.
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。ContractualtariffrateisapplicabletoimportedgoodsoriginatedfromcountriesorregionswithwhichthePeople'sRepublicofChinahassignedregionaltreatmentagreementscontainingprovisionsofpreferentialtariffrates.
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。PreferentialtariffrateisapplicabletoimportedgoodsoriginatedfromcountriesorregionswithwhichthePeople'sRepublicofChinahasasignedtradeagreementcontainingprovisionsonspecialpreferentialtariffrates.
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。Normaltariffrateisappliedtoimportedgoodsoriginatedfromcountriesorregionsnotlistedinparagraphs1,2,and3ofthisarticleandtoimportedgoodsforwhichtheplaceoforiginisunclear.
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。Article11.Incaseswhereimportedgoods,towhichMFNtariffrateisapplicable,aresubjecttotemporarytariffrates,thetemporarytariffrateshallapply.Incaseswhereimportedgoods,towhichcontractualtariffrateorpreferentialtariffrateisapplicablearesubjecttotemporaryrate,thelowertariffrateshallapply.Importedgoodssubjecttonormaltariffratearenotsubjecttotemporarytariffrate.
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。Incaseswhereexportgoods,towhichexporttariffratesareapplicablearesubjecttotemporarytariffrate,thetemporarytariffrateshallapply.
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。Article12.ForimportgoodssubjecttoTRQadministrationasspecifiedbytheState,theTRQratewillbeappliedwithinthetariffratequota,andtheprovisionsofarticle10and11ofthissetofregulationsshallcomeintoplayintermsoftheapplicationoftariffrateofimportedgoodsgoingbeyondthetariffratequotaallowed.
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。Article13.Incaseswhereanti-dumping,countervailingorsafeguardmeasuresareusedagainstimportedgoodsaccordingtotheprovisionsofrelatedlawsoradministrativeregulations,theapplicationoftariffrateshallbedeterminedinlinewiththerelevantprovisionsoftheRegulationsofthePeople'sRepublicofChinaonAnti-dumping,RegulationsofthePeople'sRepublicofChinaonCountervailingMeasures,andtheRegulationsofthePeople'sRepublicofChinaonSafeguardMeasures.
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。Measuresgoverninggoodssubjecttoretaliatorycustomsduties,countryorregionofapplication,tariffrate,period,andmethodoflevyshallbedeterminedandpublishedbytheStateCouncilTariffsCommission.
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。Article15.Importedandexportedgoodsaresubjecttothetariffrateappliedonthedaywhenthecustomsacceptsdeclarationforimportorexportofthegoods.
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。Thetariffrateappliedonthedaywhenthevehiclestransportingimportedgoodsdeclareforentrywillbeusedincaseswherethecustomsapprovesthatcustomsdeclarationcouldbemadebeforethearrivalofimportedgoods.
转关运输货物税率的适用日期，由海关总署另行规定。DateofapplicationoftariffratefortransitgoodswillbeworkedoutbytheCustomsGeneralAdministrationseparately.
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：Article16.Incaseswheredutiesaretobepaidunderanyofthefollowingcircumstances,thetariffrateappliedonthedaywhenthecustomsacceptsdeclarationforhandlingofformalitiesrelatedtothepaymentofdutiesshallbeused:
（一）保税货物经批准不复运出境的；1.bondedgoodsarenottransportedawayfromthecountryafterobtainingapproval;
（二）减免税货物经批准转让或者移作他用的；2.goodsenjoyingdutyreductionorexemptionaretransferredtoothersorforotherusesuponapproval;
（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.goodsthatareallowedtobetransportedintothecountrytemporarilyarenottransportedawayfromthecountryafterobtainingapproval,andgoodsthatareallowedtobetransportedawayfromthecountrytemporarilyarenottransportedintothecountryanylongerafterobtainingapprovaltodoso;
（四）租赁进口货物，分期缴纳税款的。4.inthecaseofpayingdutyinstagesforimportationofleasedgoods.
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。Article17.Inthecaseoflevyingandreturningdutyforimportandexportgoods,theprovisionsofarticle15or16ofthissetofregulationsshallbeusedtodeterminethetariffrateapplicable.
第三章进出口货物完税价格的确定ChapterIIIDeterminationofCustomsValueofImportandExportGoods
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。TransactionvalueofimportedgoodsreferstothetotalamountofmoneypaidortobepaidbythebuyertothesellerfortheimportationofthegoodsintothePeople'sRepublicofChina,andhavingbeingadjustedinlinewiththeprovisionsofarticles19and20ofthissetofregulations,includingbothdirectlypaidamountandindirectlypaidamount.
进口货物的成交价格应当符合下列条件：Transactionvalueofimportedgoodsshallconformtothefollowingtermsandconditions:
（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.nolimitsonthedisposaloruseofthegoodsbythebuyer,exceptrestrictionsspecifiedbythelawandadministrativeregulations,restrictionsontheareaswherethegoodsmentionedcouldberesold,andrestrictionshavingnomaterialinfluenceonthepriceofgoods;
（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.transactionvalueofthegoodsnotidentifiableduetobundlesalesorotherfactors;
（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.sellerisnotallowedtoobtainanybenefitsgeneratedfromtheresaleafterimportation,disposaloruseofthegoodsdirectlyorindirectly,orincaseswheretherearebenefits,thebenefitshavebeenundergoingadjustmentinlinewiththeprovisionsofarticles19and20ofthissetofregulations;
（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.thereisnospecialrelationshipbetweenthesellerandbuyer,ortheexistingspecialrelationshipbetweenthetwopartiesexercisesnoinfluenceonthetransactionprice;
第十九条进口货物的下列费用应当计入完税价格：Article19.Thefollowingfeesshallbeincludedinthecustomsvalueofimportedgoods:
（一）由买方负担的购货佣金以外的佣金和经纪费；1.commissionandbrokeragefeeexceptpurchasecommissiontobebornebythebuyer;
（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.feesforcontainersbornebythesellerthatareconsideredtobeanintegralpartofthegoodssoldinthecourseofexaminingandidentifyingcustomsvalueofthegoods;
（三）由买方负担的包装材料费用和包装劳务费用；3.expensesofpackagingmaterialsandpackaginglabourfeesbornebytheseller;
（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.royaltiesrelatedtothegoodsandtobebornebytheseller,whichservesasaconditionforthesaleofthegoodswithinthePeople'sRepublicofChina;
（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.benefitsobtainedbythesellerfromthebuyerdirectlyorindirectlyfromtheresale,disposal.,oruseofgoodsafterimportation.
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：Article20.Thefollowingtaxesandfeesclearlyspecifiedinthepriceofgoodsforimportationarenotincludedinthecustomsvalueofthegoods:
（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.feeswithregardtotheconstruction,installation,assembling,servicingandtechnicalservicesprovidedtogoods,suchasworkshops,machinery,equipmentetc.,afterimportation;
（三）进口关税及国内税收。3.importdutiesanddomestictaxes.
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：Article21.Incaseswherethetransactionvalueoftheimportedgoodsdoesnotconformtothetermsandconditionsspecifiedinparagraph3ofarticle18ofthissetofregulations,orthetransactionvalueisnotabletobeidentified,thecustomsshall,afteracquiringtherelevantinformationandconsultingwiththetaxpayeronthevalue,evaluatethecustomsvalueofthegoodsinlinewiththefollowsequencing:
（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.transactionvalueofthesamegoodsthataresoldintothePeople'sRepublicofChinaatthesametimeoratapproximatelythesametime;
（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.transactionvalueofsimilargoodsthataresoldintothePeople'sRepublicofChinaatthesametimeoratapproximatelythesametime.
（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.unitpriceofthesaidimportedgoods,samegoodsorsimilargoodsthataresoldtobuyerswithoutaspecialrelationshipwiththesellerinthemaximumquantityatthefirstlevelofsaleslinks,whichoccurredatthesametimeorapproximatelyatthesametimeastheimportationofthegoods;however,itemsstipulatedinarticle22ofthissetofregulationsshallbededucted;
（五）以合理方法估定的价格。5.pricevaluatedusingreasonablemethods.
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,afterprovidingrelatedmaterialstothecustoms,mayapplytoreversetheorderofapplicationofitems3and4ofthisarticle.
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：Article22.Itemsthataredeductedasspecifiedinitem3ofparagraph1ofarticle21ofthissetofregulationsindeterminingthecustomsvaluereferto:
（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.normalprofitsandfeesofthesamegradeorsametypeofgoodssoldwithinthePeople'sRepublicofChinaatthefirstlevelofsaleslinks,andcommissionpaidundernormalconditions;
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。Article23.Intermsofgoodsimportedbymeansofleasing,thecustomsvaluewillbetherentalofthegoodsexaminedandidentifiedbythecustoms.
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。Incaseswherethetaxpayerrequeststopaythedutiesinonego;hemaychoosetoevaluatethecustomsvalueinlinewiththeprovisionsofarticle21ofthissetofregulations,ortakethetotalrentalidentifiedbythecustomsasthecustomsvalue.
第二十五条运往境外修理的机械器具、运输工具或者其他货物，出境时已向海关报明并在海关规定的期限内复运进境的，应当以境外修理费和料件费审查确定完税价格。Article25.Formachineryanddevices,transportationvehicles,orothergoodsthataretransportedoutfromthecountrytoundergoreparationandhavebeendeclaredtothecustomsthattheywouldbetransportedbackintothecountrywithintheperiodoftimespecifiedbythecustoms,thecustomsvaluewillbeidentifiedonthebasisoftheoverseasreparationfeesandcostofmaterials.
出口货物的成交价格，是指该货物出口时卖方为出口该货物应当向买方直接收取和间接收取的价款总额。Transactionvalueofexportgoodsreferstothetotalamountofmoneychargedbythesellertothebuyerdirectlyorindirectlyfortheexportationofthegoodsatthetimeofexportation.
出口关税不计入完税价格。Exportdutiesarenotincludedinthecustomsvalue.
第二十七条出口货物的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：Article27.Incaseswherethetransactionvalueofexportgoodscannotbeidentified,thecustoms,afteracquiringtherelevantinformationandconsultingwiththetaxpayeronthevalue,shallevaluatethecustomsvalueofthegoodsinlinewiththefollowingsequence:
（一）与该货物同时或者大约同时向同一国家或者地区出口的相同货物的成交价格；1.transactionvalueofthesamegoodsthatareexportedtothesamecountryorregionatthesametimeoratapproximatelythesametime;
（二）与该货物同时或者大约同时向同一国家或者地区出口的类似货物的成交价格；2.transactionvalueofsimilargoodsthatareexportedtothesamecountryorregionatthesametimeoratapproximatelythesametime;
（四）以合理方法估定的价格。4.pricevaluatedusingreasonablemethods.
第二十八条按照本条例规定计入或者不计入完税价格的成本、费用、税收，应当以客观、可量化的数据为依据。Article28.Cost,feesandtaxesthatareincludedornotincludedinthecustomsvalueasstipulatedinthissetofregulationsshallbebasedonobjectiveandquantifiabledata.
第四章进出口货物关税的征收ChapterIVLevyofDutiesofImportandExportGoods
第二十九条进口货物的纳税义务人应当自运输工具申报进境之日起１４日内，出口货物的纳税义务人除海关特准的外，应当在货物运抵海关监管区后、装货的２４小时以前，向货物的进出境地海关申报。Article29.Taxpayersofimportgoodsshall,within14daysofthedeclarationofentryoftransportationvehicles,declaretothecustom.Taxpayersthatexportgoodsshalldeclaretothecustomsafterthearrivalofthegoodsattheareaunderthecustomssupervisionand24hoursbeforetheloading,excepttaxpayersofexportgoodswhohavebeenapprovedbythecustoms.
进出口货物转关运输的，按照海关总署的规定执行。Incaseswheretheexportgoodsaretobetransportedfromonecustomsareatoanother,theprovisionsoftheCustomsGeneralAdministrationshallbefollowed.
进口货物到达前，纳税义务人经海关核准可以先行申报。具体办法由海关总署另行规定。Beforethearrivaloftheimportedgoods,taxpayers,uponratificationbythecustoms,maydeclarebeforehand.ThedetailedmeasureswillbeworkedoutbytheCustomsGeneralAdministration.
第三十条纳税义务人应当依法如实向海关申报，并按照海关的规定提供有关确定完税价格、进行商品归类、确定原产地以及采取反倾销、反补贴或者保障措施等所需的资料；必要时，海关可以要求纳税义务人补充申报。Article30.Taxpayersshalldeclaretothecustomsaccordingtothefactsinlinewithlawsandprovidematerialsneededintheidentificationofcustomsvalue,commoditiescategorisation,placeoforigin,andinitiationofanti-dumping,countervailingandsafeguardmeasuresasrequestedintheprovisionsofthecustoms.Incasesofnecessity,thecustomsmayrequestthetaxpayerstomakeupforthedeclaration.
第三十一条纳税义务人应当按照《税则》规定的目录条文和归类总规则、类注、章注、子目注释以及其他归类注释，对其申报的进出口货物进行商品归类，并归入相应的税则号列；海关应当依法审核确定该货物的商品归类。Article31.TaxpayersshallcategorisethegoodsdeclaredforimportandexportinlinewiththearticlesofthecatalogueoftheCustomsTariffs,andthegeneralprovisions,categoryexplanatorynote,chapterexplanatorynote,sub-itemexplanatorynote,andothercategorisationexplanatorynotesofcategorisation,andlistthegoodsunderthecorrespondingtarifflines,andthecustomsshallcheckandverifythecommoditiescategorisationofthegoodsinquestioninaccordancewiththelaw.
第三十二条海关可以要求纳税义务人提供确定商品归类所需的有关资料；必要时，海关可以组织化验、检验，并将海关认定的化验、检验结果作为商品归类的依据。Article32.Customsmayrequestthetaxpayerstoproviderelatedmaterialsneededtoidentifythecommoditiescategorisation.Incasesofnecessity,thecustomsmayorganisetestingandinspection,andholdresultsoftestingandinspectionrecognizedbythecustomsasabasisforcommoditiescategorisation.
第三十三条海关为审查申报价格的真实性和准确性，可以查阅、复制与进出口货物有关的合同、发票、账册、结付汇凭证、单据、业务函电、录音录像制品和其他反映买卖双方关系及交易活动的资料。Article33.Thecustomsmayconsultandmakecopiesofcontracts,invoices,accountbooks,certificateofforeignexchangesettlementandpayment,bills,businesslettersandtelegraphs,voiceandimagerecordingproducts,andothermaterialsreflectingtherelationshipandtransactionactivitiesofbuyersandsellersinordertoexaminetheauthenticityandaccuracyofthedeclaredvalue.
第三十四条海关对纳税义务人申报的价格有怀疑的，应当将怀疑的理由书面告知纳税义务人，要求其在规定的期限内书面作出说明、提供有关资料。Article34.Incaseswherethecustomsisskepticalofthevaluedeclaredbythetaxpayers,itshallnotifythetaxpayerinwritingofitsreasonsforbeingskeptical,andrequestthetaxpayertomakewrittenexplanationandproviderelatedmaterialswithinthespecifiedperiodoftime.
纳税义务人在规定的期限内未作说明、未提供有关资料的，或者海关仍有理由怀疑申报价格的真实性和准确性的，海关可以不接受纳税义务人申报的价格，并按照本条例第三章的规定估定完税价格。Incaseswherethetaxpayerfailstogiveexplanationsandrelatedmaterialswithinthespecifiedperiodoftime,orthecustomsstillhasreasontoquestiontheauthenticityandaccuracyofthedeclaredvalue,thecustomsmayrefusetoacceptthedeclaredvalueandevaluatethecustomsvalueinlinewiththeprovisionsofChapterIIIofthissetofregulations.
第三十五条海关审查确定进出口货物的完税价格后，纳税义务人可以以书面形式要求海关就如何确定其进出口货物的完税价格作出书面说明，海关应当向纳税义务人作出书面说明。Article35.Incaseswherethecustomsexaminesandidentifiesthecustomsvalueoftheimportandexportgoods,thetaxpayermay,inwriting,requestthecustomstoprovidewrittenexplanationconcerninghowitidentifiesthecustomsvalueoftheimportandexportgoods,thecustomsshallmakesuchwrittenexplanationstothetaxpayers.
第三十六条进出口货物关税，以从价计征、从量计征或者国家规定的其他方式征收。Article36.Customsdutiesofimportandexportgoodsmaybeleviedbymeansofadvalorem,specificduties,orotherwisespecifiedbytheState.
从价计征的计算公式为：应纳税额＝完税价格×关税税率Calculatingformulaforadvaloremis:dutypayable=customsvaluextariffrate;
从量计征的计算公式为：应纳税额＝货物数量×单位税额Calculatingformulaforspecificdutyis:dutypayable=quantityofgoodsxunittariff
第三十七条纳税义务人应当自海关填发税款缴款书之日起１５日内向指定银行缴纳税款。Article37.Taxpayersshallpaydutiestothedesignatedbankswithin15daysstartingfromthedaywhenthecustomsissuestheletterofpaymentofduty.
纳税义务人未按期缴纳税款的，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。Incaseswherethetaxpayersfailtopaythedutieswithinthespecifiedperiodoftime,alatefeeof5/10,000oftheamountofdutywhichhasfailedtobepaidwillbechargedonadailybasis,startingfromthefirstdayofdelay.
海关可以对纳税义务人欠缴税款的情况予以公告。Thecustomsmaypublishthefailureoftaxpayerstopayduty.
海关征收关税、滞纳金等，应当制发缴款凭证，缴款凭证格式由海关总署规定。Inlevyingcustomsduties,latefees,andothers,thecustomsshallprintandissueacertificateofpaymentofdutiesandthepatternofthecertificatewillbespecifiedbytheCustomsGeneralAdministration.
第三十八条海关征收关税、滞纳金等，应当按人民币计征。Article38.Inlevyingcustomsduties,latefeesandothers,thecustomsshallcollecttheminRMB.
进出口货物的成交价格以及有关费用以外币计价的，以中国人民银行公布的基准汇率折合为人民币计算完税价格；Incaseswherethetransactionvalueandtherelatedfeesoftheimportandexportgoodsarecalculatedwithforeigncurrencies,thevaluewillbeconvertedintoRMBcustomsvaluebasedonthestandardbaseforeignexchangeratepublishedbythePeople'sBankofChina.
以基准汇率币种以外的外币计价的，按照国家有关规定套算为人民币计算完税价格。适用汇率的日期由海关总署规定。Incaseswheretheforeigncurrencyusedisnotthetypespecifiedinthestandardbaseforeignexchangerate,thevaluewillbeconvertedintoRMBcustomsvaluebymeansofcross-conversioninlinewiththerelatedprovisionsoftheState.ThedateofforeignexchangeapplicablewillbespecifiedbytheCustomsGeneralAdministration.
第三十九条纳税义务人因不可抗力或者在国家税收政策调整的情形下，不能按期缴纳税款的，经海关总署批准，可以延期缴纳税款，但是最长不得超过６个月。Article39.IncaseswherethetaxpayerfailstopaythedutieswithinthespecifiedperiodoftimeduetoforcemajeureorunderthecircumstanceswheretheStateisadjustingitstaxationpolicies,theymaydelaytheirpaymentofduties,subjecttotheapprovalbytheCustomsGeneralAdministration,withthelongestdelayofnomorethan6months.
第四十条进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产迹象的，海关可以责令纳税义务人提供担保；Article40.Incaseswherethetaxpayersofimportandexportgoodsarefoundtohaveobvioustracesoftransferringorconcealingdutiablegoodsandotherpropertieswithintheperiodofdutypayment,thecustomsmayrequestthetaxpayerstoprovideguarantee.
纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。Incaseswherethetaxpayersarenotabletoprovideguarantee,thecustomsmay,inlinewiththeprovisionsofarticle61oftheCustomsLaw,adoptdutysafeguardmeasures.
纳税义务人、担保人自缴纳税款期限届满之日起超过３个月仍未缴纳税款的，海关可以按照《海关法》第六十条的规定采取强制措施。Incaseswherethetaxpayersorguarantorsfailtopaydutiesafterthreemonthsupontheexpirationofthedutypaymentperiod,thecustomsmay,inlinewiththeprovisionsofarticle60oftheCustomsLaw,adoptcompulsorymeasures.
第四十一条加工贸易的进口料件按照国家规定保税进口的，其制成品或者进口料件未在规定的期限内出口的，海关按照规定征收进口关税。Article41.IncaseswheretheimportedmaterialsforprocessingtradearebondedimportedaspertheStateregulations,andtheproductsmanufacturedwiththematerialsorimportedmaterialsfailtobeexportedwithinthespecifiedperiodoftime,thecustomsshallimposeimportdutiesasrequested.
加工贸易的进口料件进境时按照国家规定征收进口关税的，其制成品或者进口料件在规定的期限内出口的，海关按照有关规定退还进境时已征收的关税税款。IncaseswheretheimportdutieshavebeenleviedonimportedmaterialsaccordingtotheStateregulationforprocessingtradewhentheyenterintoChina,andtheproductsmanufacturedwiththeimportedmaterialsorimportedmaterialsareexportedwithinthespecifiedperiodoftime,thecustomsshallreturnthedutiesleviedatthetimeofentryaccordingtotherelevantregulations.
第四十二条经海关批准暂时进境或者暂时出境的下列货物，在进境或者出境时纳税义务人向海关缴纳相当于应纳税款的保证金或者提供其他担保的，可以暂不缴纳关税，并应当自进境或者出境之日起６个月内复运出境或者复运进境；Article42.Forthefollowinggoodsallowedbythecustomsfortemporaryentryorexit,thetaxpayershall,atthetimeofentryorexit,payadepositofanequivalentamounttothedutypayableorprovideothertypesofguaranteetothecustoms,withoutpayingdutiestemporarily;however,thegoodsshallbetransportedoutoforintothecountrywithin6months,startingfromthedayofentryorexit.
经纳税义务人申请，海关可以根据海关总署的规定延长复运出境或者复运进境的期限：Incaseswherethetaxpayerfilesanapplication,thecustomsmay,inaccordancewiththeprovisionsoftheCustomsGeneralAdministration,extendtheperiodoftransportationoutoforintothecountryofthegoods:
（一）在展览会、交易会、会议及类似活动中展示或者使用的货物；1.goodsdisplayedorusedinexhibitions,fairs,meetingsorsimilaractivities;
（二）文化、体育交流活动中使用的表演、比赛用品；2.articlesforperformanceorcontestsusedinculturalorsportsexchanges;
（三）进行新闻报道或者摄制电影、电视节目使用的仪器、设备及用品；3.devices,equipmentorarticlesusedinnewsreporting,ortheshootingoffilmsortelevisionprogrammes;
（四）开展科研、教学、医疗活动使用的仪器、设备及用品；4.devices,equipmentorarticlesusedinscientific,education,andmedicalactivities;
（五）在本款第（一）项至第（四）项所列活动中使用的交通工具及特种车辆；5.transportationvehiclesandspecialtypesofvehiclesusedinactivitieslistedinitems1to4ofthisarticle.
（六）货样；6.samples;
（七）供安装、调试、检测设备时使用的仪器、工具；7.instrumentsandtoolsusedintheinstallation,debuggingandtestingofequipment;
（八）盛装货物的容器；8.containersforholdinggoods;
（九）其他用于非商业目的的货物。9.othergoodsnotforcommercialpurposes.
第一款所列暂准进境货物在规定的期限内未复运出境的，或者暂准出境货物在规定的期限内未复运进境的，海关应当依法征收关税。Incaseswheregoodsallowedtemporaryentryasspecifiedinthefirstparagraphfailtobetransportedoutofthecountrywithinthespecifiedperiodoftime,orgoodsallowedtemporaryexitfailtobetransportedintothecountrywithinthespecifiedperiodoftime,thecustomsshalllevydutiesontheminaccordancewiththelaw.
第四十三条因品质或者规格原因，出口货物自出口之日起１年内原状复运进境的，不征收进口关税。Article43.Importdutieswillnotbeleviedonexportgoodsthatarereturnedwithoutchangingstateduetoqualityorspecificationproblemswithinoneyear,startingfromthedayofexportationofthegoods.
因品质或者规格原因，进口货物自进口之日起１年内原状复运出境的，不征收出口关税。ExportdutieswillnotbeleviedonimportedgoodsthataretransportedoutofChinawithoutchangingstateduetoqualityorspecificationproblemswithinoneyear,startingfromthedayofimportationofthegoods.
第四十四条因残损、短少、品质不良或者规格不符原因，由进出口货物的发货人、承运人或者保险公司免费补偿或者更换的相同货物，进出口时不征收关税。Article44.Incaseswheretheconsignor,carrierorinsurancecompanyoftheimportandexportgoodsofferstocompensatefreeofchargefor,orchangegoodsthatarethesamewiththosewhicharefoundtohavebeendamaged,shortofthestandard,inferiorinqualityornotconformwithspecifications,nocustomsdutiesareleviedonthemintheimportandexport.
被免费更换的原进口货物不退运出境或者原出口货物不退运进境的，海关应当对原进出口货物重新按照规定征收关税。IncaseswheretheoriginalimportgoodstobechangedfreeofchargearenottransportedoutofChinaortheoriginalexportgoodsarenottransportedintoChina,thecustomsshalllevycustomsdutiesontheoriginalimportandexportgoodsinlinewithregulations.
第四十五条下列进出口货物，免征关税：Article45.Importandexportgoodslistedasfollowsareexemptedfromcustomsduties:
（一）关税税额在人民币５０元以下的一票货物；1.abillofgoodsforwhichthecustomsdutyislessthanRMB50;
（三）外国政府、国际组织无偿赠送的物资；3.materialsdonatedfreeofchargebyforeigngovernmentsandinternationalorganisations;
（四）在海关放行前损失的货物；4.goodslostbeforebeinggrantedaccessbythecustoms;
（五）进出境运输工具装载的途中必需的燃料、物料和饮食用品。5.fuels,materialsandfoodanddrinksnecessaryinthecourseoftransportationcarriedbytheentryandexittransportationvehicles.
在海关放行前遭受损坏的货物，可以根据海关认定的受损程度减征关税。Forgoodsincurringlossesbeforebeinggrantedaccessbythecustoms,customsdutiesmaybereducedonthegoodsonthebasisofthedamagesrecognizedbythecustoms.
法律规定的其他免征或者减征关税的货物，海关根据规定予以免征或者减征。Forgoodsoverwhichcustomsdutiesareexemptedorreducedasspecifiedbylaws,thecustomswillgrantdutyexemptionsorreductioninlinewiththeregulations.
第四十六条特定地区、特定企业或者有特定用途的进出口货物减征或者免征关税，以及临时减征或者免征关税，按照国务院的有关规定执行。Article46.TherelatedlawsoftheStateCouncilshallbefollowedinreducingorexemptingimportandexportgoodsofspecialregions,enterprisesorofspecialusesfrompayingcustomsdutieseithertemporarilyorotherwise.
第四十七条进口货物减征或者免征进口环节海关代征税，按照有关法律、行政法规的规定执行。Article47.Theprovisionsofrelatedlawsandadministrativeregulationsshallbefollowedwhenexemptingimportgoodsfromtaxesofdomesticlinksleviedbythecustomsonthebehalfofothersorreducingthesaidtaxes.
第四十八条纳税义务人进出口减免税货物的，除另有规定外，应当在进出口该货物之前，按照规定持有关文件向海关办理减免税审批手续。Article48.Incaseswherethetaxpayersimportorexportgoods,onwhichcustomsdutiesareexemptedorreduced,theyshall,unlessotherwisespecified,gotothecustomswiththerelateddocumentsasspecifiedtohandletheexaminationandapprovalformalitiesrelatedtothecustomsexemptionandreduction,beforetheimportationandexportationofthegoods.
经海关审查符合规定的，予以减征或者免征关税。Customsdutyexemptionorreductionwillbegrantedbythecustomsuponfindingconformitywiththecompetentprovisions.
特定减免税进口货物的监管年限由海关总署规定。PeriodofsupervisionofspecialgoodsentitledtodutyexemptionorreductionwillbespecifiedbytheCustomsGeneralAdministration.
（一）已征进口关税的货物，因品质或者规格原因，原状退货复运出境的；1.goodsforwhichimportdutieshavebeenpaidaretransportedoutofChinawithoutchangingstateduetoqualityorspecificationproblems;
（二）已征出口关税的货物，因品质或者规格原因，原状退货复运进境，并已重新缴纳因出口而退还的国内环节有关税收的；2.goodsforwhichexportdutieshavebeenpaidaretransportedintothecountrywithoutchangingstateduetoqualityorspecificationproblems,andforwhichtaxesofdomesticlinksreturneduponexportationhavebeenpaid;
（三）已征出口关税的货物，因故未装运出口，申报退关的。3.goodsforwhichexportdutieshavebeenpaidfailtobeexportedduetocertainreasons,andanapplicationhasbeenfiledforcustomsdeclarationbackintothecountry.
海关应当自受理退税申请之日起３０日内查实并通知纳税义务人办理退还手续。Thecustomsshallverifyandnotifythetaxpayertohandlethereturnformalitieswithin30daysuponacceptingtheapplicationforreturnoftax.
纳税义务人应当自收到通知之日起３个月内办理有关退税手续。Thetaxpayershallhandletherelatedtaxrefundformalitieswithin3months,startingfromthedayofreceivingthenotice.
按照其他有关法律、行政法规规定应当退还关税的，海关应当按照有关法律、行政法规的规定退税。Incaseswhereprovisionsofotherrelatedlawsandadministrativeregulationsprovideforrefundofcustomsduties,thecustomsshallreturnthecustomsdutiesinlinewiththecompetentprovisions.
第五十一条进出口货物放行后，海关发现少征或者漏征税款的，应当自缴纳税款或者货物放行之日起１年内，向纳税义务人补征税款。Article51.Incaseswhereaftergrantingaccesstoimportandexportgoods,thecustomsdiscoversthatdutiesarenotleviedorleviednotinitsentirety,itshalllevydutiesonthetaxpayerwithinoneyear,startingfromthedayofdutypaymentoraccessbeinggrantedtogoods.
但因纳税义务人违反规定造成少征或者漏征税款的，海关可以自缴纳税款或者货物放行之日起３年内追征税款，并从缴纳税款或者货物放行之日起按日加收少征或者漏征税款万分之五的滞纳金。However,ifthefailuretolevydutiespartiallyorentirelyiscausedbytheviolationofcompetentprovisionsonthepartoftaxpayers,thecustomsmaypursueandlevydutiesonthetaxpayerswithinthreeyears,startingfromthedayofdutypaymentoraccessbeinggrantedtogoods;thecustomsmayalsolevyalatefeeof5/10,000oftheamountnotlevied,startingfromthedayofdutypaymentoraccessbeinggrantedtogoods.
海关发现海关监管货物因纳税义务人违反规定造成少征或者漏征税款的，应当自纳税义务人应缴纳税款之日起３年内追征税款，并从应缴纳税款之日起按日加收少征或者漏征税款万分之五的滞纳金。Incaseswherethecustomsdiscoversthatdutiesarenotleviedatalloronlypartiallyongoodsunderthecustomssupervisionduetotheviolationofregulationsonthepartoftaxpayers,itshallpursueandlevydutiesonthetaxpayerswithinthreeyears,startingfromthedayofdutypayment,andalsolevyalatefeeof5/10,000oftheamountnotlevied,startingfromthedayofdutypayment.
第五十二条海关发现多征税款的，应当立即通知纳税义务人办理退还手续。Article52.Incaseswherethecustomsdiscoversthatithassurchargedduties,itshallnotifythetaxpayertohandletherelatedformalitiesofdutyrefund.
纳税义务人发现多缴税款的，自缴纳税款之日起１年内，可以以书面形式要求海关退还多缴的税款并加算银行同期活期存款利息；Incaseswhereataxpayerdiscoversoverpaymentofduties,itmay,withinoneyearstartingfromthedayofdutypayment,requestthecustomsinwritingtoreturntheoverpaiddutytogetherwithinterestsaccruingonthesameamountofcurrentdepositsinbanks.
海关应当自受理退税申请之日起３０日内查实并通知纳税义务人办理退还手续。Thecustomsshallverifyandnotifythetaxpayertohandletheformalitiesrelatedtotherefundingoftheoverpaidpartwithin30daysuponacceptingtheapplicationfordutyrefund.
纳税义务人应当自收到通知之日起３个月内办理有关退税手续。Thetaxpayershallhandletherelateddutyrefundingformalitieswithinthreemonthsuponreceivingthenotice.
第五十三条按照本条例第五十条、第五十二条的规定退还税款、利息涉及从国库中退库的，按照法律、行政法规有关国库管理的规定执行。Article53.Incaseswhererefundingofdutyorinterestasspecifiedinarticles50and52ofthissetofregulationsinvolveswithdrawingmoneyfromtheStateTreasury,provisionsoflawsandadministrativeregulationsontheadministrationofStateTreasuryshallbefollowed.
第五十四条报关企业接受纳税义务人的委托，以纳税义务人的名义办理报关纳税手续，因报关企业违反规定而造成海关少征、漏征税款的，报关企业对少征或者漏征的税款、滞纳金与纳税义务人承担纳税的连带责任。Article54.Incaseswhereacustomsclearingcompanyiscommissionedbythetaxpayertohandleformalitiesrelatedtocustomsdeclarationandpaymentofdutiesandinitsownnameviolatescompetentregulationsandcausestheoccurrenceofnotlevyingcustomsdutiesatallortheyarenotleviedinentiretyonbehalfofthecustoms,thecustomsclearingcompanyisheldforrelatedliabilityforpaymentofdutiestogetherwiththetaxpayerfordutiesandlatefeesnotleviedatallornotleviedinitsentirety.
报关企业接受纳税义务人的委托，以报关企业的名义办理报关纳税手续的，报关企业与纳税义务人承担纳税的连带责任。Incaseswhereacustomsclearingcompanyacceptsthecommissionofataxpayerandhandlesformalitiesrelatedtothecustomsclearinganddutypaymentinitsownname,itisheldliablefordutypaymenttogetherwiththetaxpayer.
除不可抗力外，在保管海关监管货物期间，海关监管货物损毁或者灭失的，对海关监管货物负有保管义务的人应当承担相应的纳税责任。Withtheexceptionofforcemajeure,incaseswheregoodsthatareunderthesupervisionofsafekeepingbycustomsincurdamagesorlosses,personsheldliableforsafekeepingofthegoodsundersupervisionshallberesponsibleforthecorrespondingliabilityofdutypayment.
第五十五条欠税的纳税义务人，有合并、分立情形的，在合并、分立前，应当向海关报告，依法缴清税款。Article55.Incaseswheretaxpayershavingpayabledutyundergomergerordivision,theyshallreporttothecustomsbeforethemergerordivisionandpaythedutypayable.
纳税义务人合并时未缴清税款的，由合并后的法人或者其他组织继续履行未履行的纳税义务；Incaseswheretaxpayersfailtopaythedutyoverdueatthetimeofmerger,thejuridicalpersonorotherorganisationformedaftermergershallcontinuetopaytheoverdueduties.
纳税义务人分立时未缴清税款的，分立后的法人或者其他组织对未履行的纳税义务承担连带责任。Incaseswherethetaxpayersfailtopaytheoverduedutyatthetimeofdivision,thejuridicalpersonorotherorganisationformedafterthedivisionshallbeheldliablefortherelatedresponsibilityforthepaymentofoverdueduty.
纳税义务人在减免税货物、保税货物监管期间，有合并、分立或者其他资产重组情形的，应当向海关报告。Incaseswheretaxpayersundergomerger,divisionorregroupingofassetsduringtheperiodwhenthebondedgoodsorgoodsentitledtodutyexemptionorreductionareundersupervision,theyshallreporttothecustoms.
按照规定需要缴税的，应当依法缴清税款；按照规定可以继续享受减免税、保税待遇的，应当到海关办理变更纳税义务人的手续。Incaseswheredutyistobepaidinlinewithregulations,theyshallpaytheduty.Incaseswheretheregulationsspecifythattheyareentitledtothetreatmentofdutyexemptionorreductionorbondedduty,theyshallgotothecustomstohandletheformalitiesrelatedtothechangingoftaxpayers.
纳税义务人欠税或者在减免税货物、保税货物监管期间，有撤销、解散、破产或者其他依法终止经营情形的，应当在清算前向海关报告。Incaseswheretaxpayerswhoowedutyundergocancellation,disband,gobankruptorterminatebusinessinaccordancewiththelawduringtheperiodwhenthebondedgoodsorgoodsentitledtodutyexemptionorreductionareundersupervision,theyshallreporttothecustomsbeforeliquidation.
海关应当依法对纳税义务人的应缴税款予以清缴。Thecustomsshallcollectalltheoverduedutiesfromthetaxpayersinaccordancewiththelaw.
第五章进境物品进口税的征收ChapterVLevyofImportDutiesonImportedArticles
第五十六条进境物品的关税以及进口环节海关代征税合并为进口税，由海关依法征收。Article56.Customsdutiesonimportedarticlesandimportlinkstaxesleviedbythecustomsonthebehalfofothersarecombinedintoimportdutiesandwillbeleviedbythecustomsinaccordancewiththelaw.
第五十七条海关总署规定数额以内的个人自用进境物品，免征进口税。Article57.Importationofself-usearticleswithinthequantityspecifiedbytheCustomsGeneralAdministrationisexemptedfromimportduties.
超过海关总署规定数额但仍在合理数量以内的个人自用进境物品，由进境物品的纳税义务人在进境物品放行前按照规定缴纳进口税。Forimportedself-usearticlesbeyondthequantityspecifiedbytheCustomsGeneralAdministrationbutstillwithinareasonablequantity,thetaxpayeroftheimportedarticlesshallpayimportdutiesinlinewiththeprovisionsofregulationsbeforetheimportedarticlesaregrantedaccess.
国务院关税税则委员会规定按货物征税的进境物品，按照本条例第二章至第四章的规定征收关税。ForimportedarticlesforwhichtheStateCouncilTariffsCommissionspecifiesthatduties,subjecttogoods,areapplied,customsdutiesshallbeleviedinlinewiththeprovisionsofChapterstwotofourofthissetofregulations.
第五十八条进境物品的纳税义务人是指，携带物品进境的入境人员、进境邮递物品的收件人以及以其他方式进口物品的收件人。Article58.TaxpayersofimportedarticlesrefertoentrypersonscarryingthearticlesintoChina,thereceiverofenteringpostalarticles,andconsigneeofarticlesimportedbyothermeans.
第五十九条进境物品的纳税义务人可以自行办理纳税手续，也可以委托他人办理纳税手续。接受委托的人应当遵守本章对纳税义务人的各项规定。Article59.Taxpayersofimportedarticlesmayhandlethedutypaymentformalitiesbythemselves,orcommissionotherstohandletheformalitiesontheirbehalf.Commissionedpersonsshallabidebythevariousprovisionsontaxpayersinthischapter.
第六十条进口税从价计征。Article60.Advaloremappliestoimportduties.
进口税的计算公式为：进口税税额＝完税价格×进口税税率Calculatingformulaofimportdutiesis:importduties=customsvalueximporttariffrate
第六十一条海关应当按照《进境物品进口税税率表》及海关总署制定的《中华人民共和国进境物品归类表》、《中华人民共和国进境物品完税价格表》对进境物品进行归类、确定完税价格和确定适用税率。Article61.Thecustomsshall,inlinewiththeprovisionsoftheTableofImportTariffRatesofImportedArticles,theTableofCategorisationofthePeople'sRepublicofChinaofImportedArticlesandtheTableofCustomsValueofthePeople'sRepublicofChinaofImportedArticlesformulatedbytheCustomsGeneralAdministration,categoriseimportedarticles,identifycustomsvalue,andtariffrateapplicable.
第六十二条进境物品，适用海关填发税款缴款书之日实施的税率和完税价格。Article62.Tariffrateandcustomsvalueappliedonthedaywhenthecustomsissuesthepaymentofdutiesisapplicabletoimportedarticles.
第六十三条进口税的减征、免征、补征、追征、退还以及对暂准进境物品征收进口税参照本条例对货物征收进口关税的有关规定执行。Article63.Inthecaseofreduction,exemption,orrefundingofimportdutiesandlevyingofimportdutiesnotpaid,aswellaslevyingofimportdutiesonimportedarticlesallowedfortemporaryentry,therelatedprovisionsofthissetofregulationsonlevyingofimportdutiesongoodsshallbereferredtointheactualimplementation.
第六章附则ChapterVISupplementaryProvisions
第六十四条纳税义务人、担保人对海关确定纳税义务人、确定完税价格、商品归类、确定原产地、适用税率或者汇率、减征或者免征税款、补税、退税、征收滞纳金、确定计征方式以及确定纳税地点有异议的，应当缴纳税款，并可以依法向上一级海关申请复议。Article64.Incaseswheretaxpayersandguarantorshaveobjectionstothecustomsidentificationoftaxpayers,customsvalue,commoditiescategorisation,placeoforigin,tariffrateorexchangerateapplicable,reductionorexemptionfrompayingduties,levyingofdutiesnotpaidintheentirety,refundingofdutiespaid,levyingoflatefees,methodoflevy,andplaceoftaxation,theyshallpaytheduties,buthavetherighttoappealforreconsiderationaccordingtothelawtotheupperlevelofcustomsauthority.
对复议决定不服的，可以依法向人民法院提起诉讼。Iftheyarenotsatisfiedwiththedecisionofreconsideration,theyareentitledtotherightoffilinglawsuitstothepeople'scourtaccordingtothelaw.
第六十五条进口环节海关代征税的征收管理，适用关税征收管理的规定。Article65.Provisionsonlevyofcustomsdutiesshallbeapplicabletotheadministrationoflevyingofimportlinksdutiesleviedbythecustomsonbehalfofanother.
第六十六条有违反本条例规定行为的，按照《海关法》、《中华人民共和国海关法行政处罚实施细则》和其他有关法律、行政法规的规定处罚。Article66.ViolationofthissetofregulationswillbepunishedinaccordancewiththeprovisionsoftheCustomsLaw,DetailedRulesofImplementationofAdministrativePunishmentoftheCustomsLawofthePeople'sRepublicofChina,andotherrelatedlawsandadministrativeregulations.
第六十七条本条例自２００４年１月１日起施行。１９９２年３月１８日国务院修订发布的《中华人民共和国进出口关税条例》同时废止。Article67.ThissetofregulationsshallenterintoforceasofJanuary1,2004andtheRegulationsofthePeople'sRepublicofChinaonImportandExportDutiesamendedandpublishedbytheStateCouncilonMarch18,1992willbeabolishedatthesam,etime.