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中华人民共和国海关关于进口货物特许权使用费估价办法 General Administration of Customs, PRC Customs Valuation of Royalties of Imported Goods Procedures

2006-05-13 01:21   我要纠错 | 打印 | 收藏 | | |

(Promulgated by the General Administration of Customs on 30 May 2003 and effective as of 1 July 2003.)

颁布日期:20030530  实施日期:20030701  颁布单位:海关总署

  Article 1 These Procedures have been formulated in accordance with the PRC, Customs Law and the PRC Customs, Import and Export Customs Duty Regulations in order to standardize customs valuation of royalties of imported goods.

  Article 2 For the purposes of these Procedures, the term “royalties” means the payments made by the buyer of imported goods in order to obtain a licence to use a patent, trademark, proprietary technology, copyrighted works or other rights, including:

  1. royalties for patent right;

  2. royalties for trademark;

  3. royalties for copyright;

  4. royalties for proprietary technology;

  5. royalties for distribution or resell right; and

  6. other similar fees.

  Article 3 Royalties that meet both of the conditions below shall be included in the dutiable value of the imported goods:

  they are related to the imported goods; and

  the payment of royalties is a condition for the seller to export and sell such goods to the customs territory of the People's Republic of China.

  Article 4 Royalties that meet the provisions of Article 5 to Article 8 hereof shall be deemed to be related to the imported goods.

  Article 5 Royalties are payment for a patent right or right to use proprietary technology, and the imported goods fall into any of the following descriptions:

  1. goods that incorporate a patent or proprietary technology;

  2. goods that are produced with the application of the patented method or proprietary technology; or

  3. machines and equipment that are specially designed or manufactured for the implementation of the patent or proprietary technology.

  If the patent or the proprietary technology is imported in the form of magnetic tapes, magnetic discs, laser discs or other similar media, or by means of download or transmission through a network or satellite, it shall be deemed to be related to the imported goods specified in the preceding paragraph.

  Article 6 Royalties are payment for a trademark right, and the imported goods fall into any of the following descriptions:

  1. imported goods affixed with the trademark;

  2. imported goods that can be resold directly upon affixation of the trademark after importation; or

  3. goods that have incorporated the trademark right at the time of importation and that can be resold after a light degree of processing and affixation of the trademark.

  Article 7 Royalties are payment for a copyright, and the imported goods fall into any of the following descriptions:

  1. imported goods that contain software, words, music, pictures, images or other similar contents, including those in the form of magnetic tapes, magnetic discs, laser discs or other similar media; or

  2. imported goods that contain other contents with copyright.

  Article 8 Royalties are payment for the distribution right, resell right or other similar rights within the customs territory of the People's Republic of China owned by the seller, and the imported goods fall into any of the following descriptions:

  1. goods that can be sold directly after importation; or

  2. goods that can be resold after a light degree of processing.

  Article 9 The condition specified in Item (2) of Article 3 hereof is met if the payment of a royalty constitutes a condition precedent for the seller of the imported goods to sell the goods to the customs territory of the People's Republic of China, i.e. if the buyer does not pay the above fee, then the transaction of such goods cannot be effected on the contractually agreed terms.

  Article 10 Royalties included in the dutiable value shall be subject to duty at the duty rate applicable to the imported goods.

  Article 11 When declaring the imported goods to customs, the consignee shall truthfully declare to customs the royalties paid in various forms and provide objectively quantifiable data.

  Where the royalties paid by the consignee meet the provisions of Article 3 hereof, they shall be included in the dutiable value of the imported goods. Customs shall examine the royalties on the basis of objectively quantifiable data, and determine the dutiable value of the imported goods. Where the consignee is unable to provide the relevant data or the data provided by the consignee cannot be objectively quantified, customs shall assess the dutiable value of the imported goods in accordance with the provisions of the General Administration of Customs, Assessment of the Dutiable Value of Imported and Exported Goods Procedures.

  Where the consignee provides evidence proving that the royalties do not meet the provisions of Article 3 hereof, such royalties shall not be included in the dutiable value of the imported goods after examination and confirmation by customs. Where the dutiable value declared by the consignee already includes such royalties, they shall be deducted. Where the royalties declared by the consignee are not listed separately and cannot be ascertained by customs on the basis of the data provided by the consignee, such royalties shall not be deducted.

  Article 12 Where, of all the royalties paid by the consignee, only the payments for some of the rights meet the provisions of Article 3 hereof, or the royalties paid by the consignee that meet the provisions of Article 3 hereof only involve a portion of the imported goods, customs shall make reasonable calculations on the basis of objectively quantifiable standards and generally accepted accounting principles and include the relevant portion of the royalties in the dutiable value of the imported goods.

  Article 13 If the following costs relating to the imported goods are listed separately, they shall not be included in the dutiable value of the imported goods upon examination and confirmation by customs:

  1. the costs paid for domestic reproduction of the imported goods; and

  2. the costs of technical training and overseas study.

  Where the dutiable value declared by the consignee includes such costs, they shall be deducted. Where such costs are not listed separately and cannot be ascertained by customs on the basis of the data provided by the consignee, they shall not be deducted.

  Article 14 If the consignee of the imported goods fails to make truthful declaration, makes false declaration or deceptive declaration of the royalties in violation of provisions, customs shall impose punishment in accordance with the PRC, Customs Law and the PRC, Customs Law Administrative Sanctions Implementing Rules. If the case constitutes a criminal offence, criminal liability shall be pursued according to law.

  Article 15 The meanings of the following terms in these Procedures:

  For the purposes of these Procedures, the term “payment of royalties” means all royalties paid by the buyer in various forms, including those actually paid and those payable.

  For the purposes of these Procedures, the term “software” means a program or file used by a data processing equipment stipulated in the Protection of Computer Software Regulations.

  For the purposes of these Procedures, the term “proprietary technology” means the knowledge, experience, method and secrets of success in respect of technical process, formula, product design, quality control, testing and marketing management that has not been made public in the form of drawings, models, technical information and standards, etc.

  For the purposes of these Procedures, the term “costs of technical training” means, with respect to the technical guidance in connection with the imported goods provided by the seller or a third party associated with the seller to the technical personnel sent by the buyer, the payments made by the buyer of the imported goods for the costs of teaching, board and lodging, travel, medical insurance and other expenses for the training of teachers and other personnel.

  For the purposes of these Procedures, the term “a light degree of processing” means dilution, mixing, classification, simple assembling, repackaging or other similar processing.

  Article 16 The General Administration of Customs shall be in charge of the interpretation of these Procedures.

  Article 17 These Procedures shall be effective as of 1 July 2003. The PRC Customs, Collection and Exemption of Duty on Software Fees of Imported Goods Tentative Procedures promulgated on 8 January 1993 shall be simultaneously repealed.

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