基础法律英语辅导热招
您的位置:外语教育网 > 法律英语 > 英文法规 > 正文

中华人民共和国海关审定进出口货物完税价格办法 PROVISIONS OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA FOR ASSESSMENT OF DUTY ON IMPORT AND EXPORT GOODS

2006-05-17 14:04   我要纠错 | 打印 | 收藏 | | |

海关总署令第33号
(Promulgated on January 3, 1989 by Decree No. 3 of the Customs General Administration)
颁布日期:19920810  实施日期:19920901  颁布单位:海关总署

  Chapter I General Provisions

  Article 1 The present Regulations are formulated in accordance with the Customs Law of the People's Republic of China and the Regulations on Import and Export Duties of the People's Republic of China, with a view to assessing accurately the duty-paying value on import and export goods, preventing duty evasion by fraudulent declaration of the value of import and export goods, and protecting the duty payers' legal rights.

  Article 2 The transaction value of import and export goods assessed by the Customs shall be the normal price at which the goods could be bought on the open market.

  Article 3 The consignee of import goods, the consignor of export goods or his or her deputy (hereinafter referred to as the declarant), shall be responsible for submitting to the Customs all documents reflecting the transaction activities to prove that the price of import and export goods declared to the Customs are the normal transaction value or other fair value.

  The Customs has the right to inspect related contracts, invoices, accounts, bills, business letters, documents and other data to confirm the truthfulness of the declared value.

  Article 4 While special economic relations between both parties of the transaction being confirmed, the Customs may reject the transaction value provided to the Customs by the declarant.

  After the refusal of the transaction value referred in the above paragraph, the declarant shall apply to the Customs the normal transaction value.

  Chapter II The Duty-paying Value of the Import Goods

  Article 5 The duty-paying value of the import goods shall be assessed according to the CIF price based on the normal transaction value verified by the Customs.

  Any sales commission which has been excluded from the transaction value and additionally paid to the seller abroad during the course of transactions shall be added to the transaction value of the goods.

  Any normal sales commission paid by the seller abroad to the buyer in China shall be deducted from the transaction value of the goods.

  Any fine imposed on the seller for delaying the delivery of goods in violation of the provisions set out in the contract shall not be deducted from the transaction value if the seller has subtracted such a fine from the value of the goods.

  Article 6 When the transaction value of the goods to be imported cannot be assessed after examination by the Customs, the duty-paying value shall be the CIF price based on the normal transaction value of the identical or similar goods imported from the same country or region.

  The aforesaid identical goods means goods which are identical in all aspects, including physical or chemical nature, quality and prestige, however, minor disparities in surfaces or packings are allowed.

  The aforesaid similar goods means goods which are not identical in all aspects, but they shall be made in the same country or region, be of similar characteristics and similar component materials, have same use-value and also can be exchanged commercially.

  Article 7 In case the provision of Article 6 should not be applicable to the goods in question, the duty-paying value shall be assessed in the light of the wholesale price of the identical or similar import goods on the domestic market, less the import duties levied and other taxes collected in the process of importation, the normal charges for transaction and storage after importation. The aforesaid business expenses and profits may be calculated at 20 percent of the duty-paying value. The formula to determine the duty-paying value shall be as follows:

  Formula 1

  Domestic wholesale price Duty-paying value =——

  1+ Minimum import duty rate + 20%

  Where such import goods are subject to the payment of product taxes, VAT, or industrial and commercial consolidated taxes at importation (referred to as the collected taxes in the formula), the formula to determine the duty-paying value shall be as follows:

  Formula 2 Duty- Domestic wholesale price paying = —— value main. import 1 + duty rate collected

  1 + —— + —— X taxes rate + 20%

  duty reat 1 - collected

  taxes rate OR Duty-Paying value =

  Domestic wholesale price /

  { 1 + min. import / duty rate + (1 + duty rate) /

  (1 - collected taxes rate) * collected taxes rate + 20% }

  Article 8 In cases where the duty-paying value for goods cannot be determined by provisions of Article 7, or where the Customs consider the price as too low, the duty- paying value shall be assessed by the Customs in a reasonable way.

  When deemed necessary, the Customs shall take the minimum value as the duty-paying value of some import goods.

  Chapter III Duty-paying Value of Special Import Goods

  Article 9 Where goods declared to the Customs for outward processing and re-imported within the time limit specified by the Customs, the duty-paying value of such goods shall be the difference between the CIF price of the processed goods at importation and that of the original goods, or the identical goods or similar goods at importation.

  Where the CIF price of the original goods for outward processing at the time of entry cannot be obtained, the FOB price of the goods at time of declaration for exit may be used to determine the duty-paying value.

  Where neither of the aforesaid procession value can be obtained, the duty-paying value shall be the sum on the charges for procession, packing, transport, insurance incurred before the unloading of the processed goods at the entry port in China.

  Article 10 Where mechanical appliances, means of transport or any other goods declared to the Customs for repair abroad are reimported within the time limit specified by the Customs, the normal repair charges and the cost of materials and components used for the repair shall be the duty-paying value after Customs verification.

  Article 11 The duty-paying value for goods imported on lease or on hire shall be the normal rent verified and ascertained by the Customs.

  Where the rent for the import goods on lease is paid by one lump, the duty-paying value shall be the CIF price of such imported goods verified and determined by the Customs.

  Article 12 The duty-paying value of import plates and negatives used for printing advertisement in newspapers and magazines as well as on import films and tapes, etc. used for advertising on TV programs shall be their CIF price.

  Article 13 Where construction machines, engineering vehicles, apparatus and instruments used for installation, tele-cameras or cinecameras, containers for holding goods for temporary admission are still remained in China for use after 6 months, the Customs duties shall be imposed on them monthly from the seventh month and the duty-paying value shall be assessed on the basis of the CIF price at their temporary admission, the formula to determine the amount of duties to pay each month shall be as follows:

  Formula 3

  Price of the goods at The amount of duty = temporary admission X Duty rate X 1 / 48

  Article 14 Where samples, exhibits or articles for advertising and display temporarily admitted are purchased by a domestic unit, their duty-paying value shall be the purchasing value.

  However, where the buyer gives profits to the seller directly or indirectly other than the purchasing money, the Customs may determine the duty-paying value of such samples, exhibits or articles for advertising.

  Article 15 For import machines and equipment, apparatus and instruments and means of transport granted duty-and tax- reduction or exemption according to the regulations concerning special duty-and tax-reduction and exemption, the duty-reduction value thereof shall be assessed on the basis of their existing residual value where they are subject to duty-and tax-recovery due to transfer or resale.

  Chapter IV Duty-paying Value of Export Goods

  Article 16 The duty-paying value of export goods shall be the result of export duties subtracted from the FOB price at which such goods are sold abroad upon Customs verified. The formula for its calculation shall be as follows:

  Formula 4

  FOB price Duty-paying value =——

  1 + Export duty rate

  Article 17 Any commission other than the transaction value paid to a foreign part shall be deducted from the duty-paying value. The commission which has not been separately stated shall not be deducted the therefrom.

  Packing charges paid by the buyer, other than the transaction value of export goods, shall be added to the duty-paying value.

  Chapter V Calculation of The Freight and Insurance Premiums in the Duty-paying Value of Import and Export Goods

  Article 18 Any freight and insurance premiums included in the CIF price of import goods shall be calculated as follows:

  For goods imported by sea, the freight and insurance premiums contained in the CIF price of import goods shall be counted up to the port of unloading in China, or up to the port on an inland river in China where the port of unloading is thereon; for goods imported by land, the freight and insurance premiums contained in the CIF price of import goods shall be counted up to the first port of entry. Where the freight, insurance premiums and other costs contained in the transaction value are counted up to the Chinese inland port of destination, those costs from the first port of entry to the inland port of destination shall not be deducted; for goods imported by air, the freight and insurance premiums contained in the CIF price of import goods shall be counted up to the first port of entry.

  Where the import goods are transported to the port other than the first port of entry, the transaction value shall be counted up to the port of destination.

  Article 19 Where import goods are transacted at FOB a port outside the Customs territory of China (including FOB or CIF a port outside the Customs territory of China), to the FOB price shall be added the actually paid freight and insurance premiums incurred from the port of shipping or delivering outside the Customs territory of China up to a port inside the Customs territory of China.

  Where the amount actually paid cannot be determined, the freight and insurance premiums thereof shall be calculated on the basis of the freight rate (amount) and premium rate regulated by competent authorities. The formula for calculating such insurance premiums shall be:

  Formula 5

  CIF price X premium rate

  Where the transaction value is C F a port inside the Customs territory of China, the insurance premiums shall also be calculated according to the preceding paragraph, i.e.:

  Formula 6

  C+F Duty-paying value of import goods = ——

  1-premium rate

  Article 20 Where the insurance premiums of goods imported by land, air or post cannot be determined, it may be determined by C F x 0.3 percent.

  Article 21 The actual FOB price of export goods shall be FOB the last port from which such goods leave the Customs territory of China. Where the goods shipped from an inland port, the freight incurred from the inland port shipping to the port of exit shall be deducted from the FOB price.

  Article 22 Where the transaction value of export goods is CIF or C F a port outside the Customs territory of China, the freight and insurance premiums or the freight thereof shall be deducted from the CIF price of C F price, and the duty-paying value shall then be assessed according to the specified formulas.

  Chapter VI Sanctions

  Article 23 Any duty evasion by rendering false contracts, invoices and other documents by declarant of import or export goods and making fraudulent declaration of the value of the goods, shall be investigated and affixed in accordance with Articles 47 and 48 of the Customs Law of the People's Republic of China.

  False declarations caused by reasons other than which provided in the proceeding paragraph shall be punished in accordance with Article 51 of the Customs Law of the People's Republic of China.

  Chapter VII Supplementary Article

  Article 24 The present Regulations shall be explained by the Customs General Administration.

  Article 25 These Regulations shall go into effect on Sept. 1, 1992.

相关资讯:
网站导航:
 四六级 指南 动态 经验 试题 资料  托福 指南 动态 经验 留学 备考
 雅思 指南 动态 机经 经验 辅导  公共英语 指南 动态 备考 试题 辅导
 日语 就业 辅导 留学 考试 报考  法语 资料 文化 考试 留学 辅导
 韩语 入门 口语 阅读 留学 文化  西语 辅导 资料 考试 留学 风采
基础法律英语
350元/门
系统讲解知识,全面提升水平
课时数:18课时左右
学员 tueiwi:
自我感觉LEC考得不错,感谢外语教育网的法律英语课程老师。
学员 tyjf:
外语教育网的法律英语信息不错,希望有朝一日可以成为法律达人,顶起!
学员 Alice12345:
我报的是法律英语的辅导班。因为英语底子不太好,一直没有太大的进步。后来,我在外语教育网报名参加了网上培训。感觉老师很负责。课程内容也详细。在老师的帮助下,感觉我的法律英语的水平得到了长足的提高。很感谢法律英语的老师的教导。谢谢老师!
学员 lionm:
一直在学法律英语,但总是找不到门路。不但单词多,而且本来认识的单词意思又变了,头痛死了。听了李文沛老师的法律英语课程后,我觉得好多了。希望能网校的法律英语课程能继续开个中级班。
学员 xyz521:
我一直在找法律英语的课程都没找到,偶然的机会来到外语教育网,发现这里的法律英语的课程真的很不错、信息也很齐全,绝对支持哦!
学员 futami:
以前自己看书,感觉非常吃力,很多地方看不懂。抱着试试看的心理,我报名参加了外语教育网的基础法律英语辅导。沙老师和李老师讲得非常好,重点、难点,经过老师的系统讲解,我都基本掌握了。就连冥思苦想都不能解决的难题,也通过答疑板请教老师而得到了满意的答复。在此衷心感谢网校的老师。
学员 hnigni:
我是法律专业的本科生,因为工作的需要,必须得会法律英语,可之前在学校的时候没好好学过啊。正头疼,同事推荐了外语教育网,于是我就报了名,开始学习。在学习过程中,发现沙老师的课真的很不错,她不但英语口语发音标准,而且她授课的内容通俗易懂,很方便我们接受和学习。另外,外语教育网的教学模式很适合我这种已经参加了工作的人,可以让我兼顾工作和学习,也很不错。特此,到网上来赞一下沙老师!沙老师,谢谢您!也谢谢网校的良好服务!在外语教育网学习,真值!
版权声明
   1、凡本网注明 “来源:外语教育网”的所有作品,版权均属外语教育网所有,未经本网授权不得转载、链接、转贴或以其他方式使用;已经本网授权的,应在授权范围内使用,且必须注明“来源:外语教育网”。违反上述声明者,本网将追究其法律责任。
  2、本网部分资料为网上搜集转载,均尽力标明作者和出处。对于本网刊载作品涉及版权等问题的,请作者与本网站联系,本网站核实确认后会尽快予以处理。
  本网转载之作品,并不意味着认同该作品的观点或真实性。如其他媒体、网站或个人转载使用,请与著作权人联系,并自负法律责任。
  3、本网站欢迎积极投稿
  4、联系方式:
编辑信箱:for68@chinaacc.com
电话:010-82319999-2371