BIZCHINA / Customs
Customs Law of the People's Repulbic of China (1987)
Updated: 2006-04-20 09:39
Article 31. Inward and outward articles sent by post shall be posted or
delivered by managing units only after they have been examined and
released by the Customs.
Article 32. Articles registered with and approved by the Customs for
temporarily entering or leaving the territory duty-free, shall be taken
out or brought into the territory again by the owner.
Persons passing through the territory may not leave in the territory,
without customs approval, the articles they carry with them.
Article 33. In accordance with Article 21 of this Law, the Customs shall
dispose of inward and outward articles declared to be abandoned by the
owner; articles to which no one makes a claim or for which customs
formalities are not completed within the time limit set by the Customs;
and inward postal items which can neither be delivered nor be returned.
Article 34. Inward and outward articles intended for official or personal
use by foreign missions or personnel enjoying diplomatic privileges and
immunities shall be dealt with in accordance with the Regulations of the
People 's Republic of China on Diplomatic Privileges and Immunities.
CHAPTER V CUSTOMS DUTIES
Article 35. Unless otherwise provided for in this Law, customs duties
shall be levied according to the import and export tariff on goods
permitted to be imported or exported and articles permitted to enter or
leave the territory. The tariff shall be made known to the public.
Article 36. The consignee of import goods, the consignor of export goods
and the owner of inward and outward articles shall be the obligatory
customs duty payer.
Article 37. The customs duty payer of import or export goods shall pay
the amount levied within seven days following the date of issuance of the
duty memorandum. In case of failure to meet this time limit, a fee for
delayed payment shall be imposed by the Customs. Where the delay exceeds
three months, the Customs may instruct the guarantor to pay the duties or
sell off the goods to offset the duties. The Customs may inform the bank
to deduct the amount of duties due from the deposits of the guarantor or
the obligatory customs duty payer when it considers this necessary.
The payment of duties on inward or outward articles shall be made, prior
to their release, by the obligatory customs duty payer.
Article 38. The duty-paying value of an import item shall be its normal
CIF price, which shall be approved by the Customs; the duty-paying value
of an export item shall be its normal FOB price, which shall be approved
by the Customs, minus the export duty. Where it is impossible to
ascertain the CIF or FOB price, the duty-paying value of an import or
export item shall be fixed by the Customs.
The duty-paying value of an inward or outward article shall be fixed by
the Customs.
Article 39. Duty reduction or exemption shall be granted for import or
export goods and inward or outward articles listed below:
(1) advertising items and trade samples of no commercial value;
(2) materials presented free of charge by foreign governments or
international organizations;
(3) goods to which damage or loss has occurred prior to customs release;
(4) articles of a quantity or value within the fixed limit;
(5) other goods and articles specified by law as items for duty reduction
or exemption; and
(6) goods and articles specified as items for duty reduction or exemption
by international treaties to which the People's Republic of China is
either a contracting or an acceding party.
Article 40. Duty reduction or exemption may be granted for import and
export goods of the Special Economic Zones and other specially designated
areas; for import and export goods of specific enterprises such as
Chinese-foreign equity joint ventures, Chinese-foreign contractual joint
ventures and enterprises with exclusive foreign investment; for import
and export goods devoted to specific purposes; and for materials donated
for use by public welfare undertakings. The State Council shall define
the scope and formulate the rules for such reduction and exemption.
The State Council or departments empowered by the State Council shall
define the scope and formulate the rules for duty reduction or exemption
involved in small volumes of border transactions.
Article 41. All import goods and articles for which duty reduction or
exemption is granted in accordance with the preceding Article shall be
used only in specific areas and enterprises or for specific purposes.
They shall not be utilized otherwise unless customs approval is obtained
and duties duly paid.
Article 42. Temporary duty reduction or exemption not specified in
Article 39 and 40 of this law shall be examined and approved by the
General Customs Administration independently or jointly with the
financial department under the State Council in accordance with the
regulations of the State Council.
Page: 1 2 3 4 5 6 7
(For more biz stories, please visit Industry Updates)
Most Popular Stories in 48 Hours
� Foreign firms look to hotel sector
� Steelmakers to reject 19% iron ore hike
� Talks start over gov't contracts
� Boeing expects B747-8 success in Asia
� Money supply growth still climbing
Today's Top News
� 21 killed, 1mln evacuated as typhoon hits S.China
� FM brands spying claims 'fictitious'
� US gov't limits Chinese computers use
� Chairman Mao portrait up for auction
� Pay rises by 16% for State sector workers
Top Biz News
� China bans import, export of endangered species
� China Mobile in talks with Google to add Web services
� UK offers aid to improve life in poorest areas
� Nation's first A380 pilot to receive training
� Export of fishery workers to Taiwan resumed
Alibaba is the largest B2B marketplace in the world. Source model ship,
wooden puzzle, one-piece toilet, RC hovercraft, photo album, prom dress,
pocket bike, Vaginal Speculum, Samurai Sword, String Panty and PVC Pipe.
Chinese Mandarin
