海關進出口貨物征稅管理辦法2018年修訂版中英對照

關務小二

中華人民共和國海關進出口貨物征稅管理辦法(2018修訂)
發(fā)布：2018-05-29
實施：2018-07-01（現行有效）
中文完整版：http://t.cn/AilZAUts

海關總署令第124號(中華人民共和國海關進出口貨物征稅管理辦法)(2018年修訂版中英對照)
《中華人民共和國海關進出口貨物征稅管理辦法》已經2004年12月15日署務會議審議通過，現予公布，自2005年3月1日起施行。1986年9月30日發(fā)布的《海關征稅管理辦法》同時廢止。
署長 牟新生
二○○五年一月四日
Decree of the General Administration of Customs of the People’s Republic of China No. 124
The Rules of the General Administration of Customs of the People’s Republic of China on the Levying of Duties and Taxes on Imported and Exported Goods, which were deliberated and adopted at the Executive Meeting of the General Administration of Customs on December 15, 2004, are hereby promulgated and shall come into force as of March 1, 2005. The Rules of Customs for the Administration of the Levying of Duties and Taxes promulgated on September 30, 1986 shall be repealed simultaneously.
Mu Xinsheng
Minister
General Administration of Customs
January 4, 2005

中華人民共和國海關進出口貨物征稅管理辦法
( 2005年1月4日海關總署令第124號公布，自 2005年3月1日起施行)
Rules of the General Administration of Customs of the People’s Republic of China on the Levying of Duties and Taxes on Imported and Exported Goods
(Adopted at the Executive Meeting of the General Administration of Customs on December 15, 2004, promulgated in the form of Decree No. 124 of the General Administration of Customs of the People’s Republic of China on January 4, 2005, and effective as of March 1, 2005)

第一章 總 則

第一條 為了保證國家稅收政策的貫徹實施，加強海關稅收管理，確保依法征稅，保障國家稅收，維護納稅義務人的合法權益，根據《中華人民共和國海關法》(以下簡稱《海關法》)、《中華人民共和國進出口關稅條例》(以下簡稱《關稅條例》)及其他有關法律、行政法規(guī)的規(guī)定，制定本辦法。
第二條 海關征稅工作，應當遵循準確歸類、正確估價、依率計征、依法減免、嚴肅退補、及時入庫的原則。
Chapter I General Provisions
Article 1 These Rules are formulated in accordance with the Customs Law of the People’s Republic of China (hereinafter referred to as the Customs Law), the Regulations of the People’s Republic of China on Import and Export Duties (hereinafter referred to as the Regulations on Duties) and other relevant laws and administrative regulations with a view to ensuring the implementation of the duty and tax policies of the State, better administering the levying of Customs duties and taxes, upholding the rule of law in levying practices, safeguarding the State revenues, and protecting the lawful rights and interests of duty and tax payers.
Article 2 The levying of duties and taxes by Customs shall follow the principles of accurate classification, correct valuation, collection on the basis of applicable rates, reduction and exemption according to law, refunding and recovering duties and taxes by strict standards, and timely transfer of the paid duties and taxes to the State treasury.

第三條 進出口關稅、進口環(huán)節(jié)海關代征稅的征收管理適用本辦法。
進境物品進口稅和船舶噸稅的征收管理按照有關法律、行政法規(guī)和部門規(guī)章的規(guī)定執(zhí)行，有關法律、行政法規(guī)、部門規(guī)章未作規(guī)定的，適用本辦法。

第四條 海關應當按照國家有關規(guī)定承擔保密義務，妥善保管納稅義務人提供的涉及商業(yè)秘密的資料，除法律、行政法規(guī)另有規(guī)定外，不得對外提供。
納稅義務人可以書面向海關提出為其保守商業(yè)秘密的要求，并具體列明需要保密的內容，但不得以商業(yè)秘密為理由拒絕向海關提供有關資料。
Article 3 These Rules apply to the administration of the levying of import and export duties and import taxes collected by Customs on behalf of other authorities.
The administration of the levying of import taxes on incoming articles and vessel tonnage dues shall be carried out in accordance with the provisions of relevant laws, administrative regulations and departmental rules. In the absence of such provisions, these Rules shall apply.
Article 4 Customs shall undertake its confidentiality obligation in accordance with relevant provisions of the State and take good care of the materials involving commercial secrets that are provided by duty and tax payers. None of such materials shall be provided to any third party unless otherwise prescribed by any law or administrative regulation.
A duty and/or tax payer may request Customs in writing to keep confidential its commercial secrets by listing in detail the contents deserving confidentiality protection, but shall not refuse to provide relevant materials to Customs under any pretext of commercial secrets.

第二章 進出口貨物稅款的征收
第一節(jié) 申報與審核
第五條 納稅義務人進出口貨物時應當依法向海關辦理申報手續(xù)，按照規(guī)定提交有關單證。海關認為必要時，納稅義務人還應當提供確定商品歸類、完稅價格、原產地等所需的相關資料。提供的資料為外文的，海關需要時，納稅義務人應當提供中文譯文并對譯文內容負責。
進出口減免稅貨物的，納稅義務人還應當提交主管海關簽發(fā)的《進出口貨物征免稅證明》(以下簡稱《征免稅證明》，格式詳見附件1)，但本辦法第七十二條所列減免稅貨物除外。
Chapter II Levying of Duties and Taxes on Imported and Exported Goods
Section One Declaration and Examination
Article 5 When importing or exporting goods, a duty and/or tax payer shall go through the declaration formalities with Customs in accordance with law and provide relevant documents as required. Where Customs considers it necessary, the duty and/or tax payer shall also provide such documentation as required to determine the classification, dutiable value, origin, etc. of the goods. Where the documentation provided is in a foreign language, if Customs deems it necessary, the duty and/or tax payer shall provide a Chinese translation, for the quality of which the duty and/or tax payer shall be responsible.
When importing or exporting any goods with duty and/or tax reduction or exemption except those as listed in Article 72 of these Rules, a duty and/or tax payer shall also submit the Duty/Tax Levied/Exempted Certificate for Imported/Exported Goods (hereinafter referred to as the Duty/Tax Levied/Exempted Certificate; see format in Annex 1) as issued by the competent Customs house.

第六條 納稅義務人應當按照法律、行政法規(guī)和海關規(guī)章關于商品歸類、審定完稅價格和原產地管理的有關規(guī)定，如實申報進出口貨物的商品名稱、稅則號列(商品編號)、規(guī)格型號、價格、運保費及其他相關費用、原產地、數量等。
第七條 為審核確定進出口貨物的商品歸類、完稅價格、原產地等，海關可以要求納稅義務人按照有關規(guī)定進行補充申報。納稅義務人認為必要時，也可以主動要求進行補充申報。
Article 6 A duty and/or tax payer shall, in accordance with the provisions of relevant laws, administrative regulations and Customs rules on commodity classification, assessment of dutiable value, and administration of origin, file a bona fide declaration of the description, tariff code (commodity code), specification, model, value, freight and insurance cost, other relevant costs, origin, quantity, etc. of the imported or exported goods.
Article 7 To examine and determine the classification, dutiable value, origin, etc. of the imported or exported goods, Customs may ask a duty and/or tax payer to file an additional declaration in accordance with the relevant provisions. Where a duty and/or tax payer considers it necessary, it may offer to file an additional declaration on its own initiative.

第八條 海關應當按照法律、行政法規(guī)和海關規(guī)章的規(guī)定，對納稅義務人申報的進出口貨物商品名稱、規(guī)格型號、稅則號列、原產地、價格、成交條件、數量等進行審核。
海關可以根據口岸通關和貨物進出口的具體情況，在貨物通關環(huán)節(jié)僅對申報內容作程序性審核，在貨物放行后再進行申報價格、商品歸類、原產地等是否真實、正確的實質性核查。
第九條 海關為審核確定進出口貨物的商品歸類、完稅價格及原產地等，可以對進出口貨物進行查驗，組織化驗、檢驗或者對相關企業(yè)進行核查。
經審核，海關發(fā)現納稅義務人申報的進出口貨物稅則號列有誤的，應當按照商品歸類的有關規(guī)則和規(guī)定予以重新確定。
Article 8 Customs shall, in accordance with the relevant laws, administrative regulations and Customs rules, examine the commodity description, specification, model, tariff code, origin, value, transaction terms, quantity, etc. of the imported or exported goods as declared by a duty and/or tax payer.
Customs may, based on the specific circumstances of clearance and those of the imported or exported goods, conduct only a procedural examination of the declared information at the release link, and then make a substantive check of the authenticity and accuracy of the declared value, classification, origin, etc. of the goods after the goods are released.
Article 9 In order to assess and determine the classification, dutiable value, origin, etc. of the imported or exported goods, Customs may examine the goods, organize laboratory testing and inspection of the goods, or conduct investigations on relevant enterprises.
Where, upon examination, Customs finds that the tariff code of the imported or exported goods as declared by a duty and/or tax payer is incorrect, it shall re-determine the tariff code in accordance with the relevant rules and provisions on commodity classification.
Where, upon examination, Customs finds that the value of the imported or exported goods as declared by a duty and/or tax payer does not correspond with the conditions for transaction value, or it is impossible to determine the transaction value, Customs shall reassess the value in accordance with relevant provisions on determining the dutiable value of imported or exported goods.

經審核，海關發(fā)現納稅義務人申報的進出口貨物價格不符合成交價格條件，或者成交價格不能確定的，應當按照審定進出口貨物完稅價格的有關規(guī)定另行估價。
經審核，海關發(fā)現納稅義務人申報的進出口貨物原產地有誤的，應當通過審核納稅義務人提供的原產地證明、對貨物進行實際查驗或者審核其他相關單證等方法，按照海關原產地管理的有關規(guī)定予以確定。
經審核，海關發(fā)現納稅義務人提交的減免稅申請或者所申報的內容不符合有關減免稅規(guī)定的，應當按照規(guī)定計征稅款。
納稅義務人違反海關規(guī)定，涉嫌偽報、瞞報的，應當按照規(guī)定移交海關調查或者緝私部門處理。
Where, upon examination, Customs finds that the origin of the imported or exported goods as declared by a duty and/or tax payer is incorrect, it shall, in accordance with the relevant provisions of Customs on the administration of origin, assess and determine the origin by checking the Certificate of Origin as provided by the duty and/or tax payer, conducting a physical examination of the goods, or examining other relevant documents, etc..
Where, upon examination, Customs finds that the application for duty and/or tax reduction or exemption, or any content contained therein, as filed by a duty and/or tax payer, fails to correspond with relevant provisions on duty and/or tax reduction or exemption, it shall calculate and levy the duties and/or taxes in accordance with applicable provisions.
In case a duty and/or tax payer has breached Customs provisions and is suspected of falsification or deception in its declaration, the case shall be handed over to the investigation or anti-smuggling unit of Customs for disposal.

第十條 納稅義務人在貨物實際進出口前，可以按照有關規(guī)定向海關申請對進出口貨物進行商品預歸類、價格預審核或者原產地預確定。海關審核確定后，應當書面通知納稅義務人，并在貨物實際進出口時予以認可。
第二節(jié) 稅款的征收
第十一條 海關應當根據進出口貨物的稅則號列、完稅價格、原產地、適用的稅率和匯率計征稅款。
Article 10 Prior to the actual importation or exportation of goods, a duty and/or tax payer may, in accordance with relevant provisions, file an application with Customs for advance classification, advance valuation, or advance determination of origin of the goods to be imported or exported. Upon completion of such advance procedures, Customs shall notify the duty and/or tax payer in writing of its opinion and acknowledge the validity of such opinion when the real act of importation or exportation occurs.
Section Two Levying of Duties and Taxes
Article 11 Customs shall calculate and levy duties and taxes on the basis of the tariff code, dutiable value and origin of the imported or exported goods in accordance with the applicable exchange rate, tariff rate and tax rate.

第十二條 海關應當按照《關稅條例》有關適用最惠國稅率、協(xié)定稅率、特惠稅率、普通稅率、出口稅率、關稅配額稅率或者暫定稅率，以及實施反傾銷措施、反補貼措施、保障措施或者征收報復性關稅等適用稅率的規(guī)定，確定進出口貨物適用的稅率。
第十三條 進出口貨物，應當適用海關接受該貨物申報進口或者出口之日實施的稅率。
進口貨物到達前，經海關核準先行申報的，應當適用裝載該貨物的運輸工具申報進境之日實施的稅率。
進口轉關運輸貨物，應當適用指運地海關接受該貨物申報進口之日實施的稅率;貨物運抵指運地前，經海關核準先行申報的，應當適用裝載該貨物的運輸工具抵達指運地之日實施的稅率。
Article 12 Customs shall determine the applicable tariff rate for imported or exported goods in accordance with relevant provisions of the Regulations on Duties on the application of the MFN rate, the conventional rate, the preferential tariff rate, the general tariff rate, the export tariff rate, the tariff quota rate, or the interim tariff rate, as well as the applicable tariff rates during the imposition of anti-dumping, countervailing, safeguard measures or retaliatory duties.
Article 13 For any imported or exported goods, the valid tariff and tax rate for the day on which Customs accepts the import or export declaration shall apply.
Where, upon the approval of Customs, a declaration is filed before the arrival of the imported goods, the valid tariff and tax rate for the day on which the means of transport carrying the goods is declared for entry shall apply.
With respect to imported goods transshipped between different Customs regions, the valid tariff and tax rate for the day on which the Customs at the place of final destination accepts the import declaration of such goods shall apply. Where, upon the approval of Customs, a declaration is filed before the goods arrive at the place of final destination, the valid tariff and tax rate for the day on which the means of transport carrying the goods arrives at the place of final destination shall apply.

出口轉關運輸貨物，應當適用啟運地海關接受該貨物申報出口之日實施的稅率。
經海關批準，實行集中申報的進出口貨物，應當適用每次貨物進出口時海關接受該貨物申報之日實施的稅率。
因超過規(guī)定期限未申報而由海關依法變賣的進口貨物，其稅款計征應當適用裝載該貨物的運輸工具申報進境之日實施的稅率。
因納稅義務人違反規(guī)定需要追征稅款的進出口貨物，應當適用違反規(guī)定的行為發(fā)生之日實施的稅率;行為發(fā)生之日不能確定的，適用海關發(fā)現該行為之日實施的稅率。
With respect to exported goods transshipped between different Customs regions, the valid tariff and tax rate for the day on which the Customs at the place of departure accepts the export declaration of such goods shall apply.
With respect to imported or exported goods as declared collectively upon the approval of Customs, the valid tariff and tax rate for the day on which Customs accepts the declaration for each import or export consignment of such goods shall apply.
For the calculation and levying of duties and/or taxes on imported goods sold by Customs in accordance with law as a result of failure on the part of the duty and/or tax payer to go through the declaration formalities within the prescribed time limit, the tariff and tax rate valid for the day on which the means of transport carrying the goods is declared for entry shall apply.
Where any duties and/or taxes for imported or exported goods need to be recovered due to the violation of relevant provisions by a duty and/or tax payer, the tariff and tax rate valid for the day on which the violation occurs shall apply. If the exact date of violation is unable to be determined, the tariff and tax rate valid for the day on which Customs detects the violation shall apply.

第十四條 已申報進境并放行的保稅貨物、減免稅貨物、租賃貨物或者已申報進出境并放行的暫時進出境貨物，有下列情形之一需繳納稅款的，應當適用海關接受納稅義務人再次填寫報關單申報辦理納稅及有關手續(xù)之日實施的稅率：
(一)保稅貨物經批準不復運出境的;
(二)保稅倉儲貨物轉入國內市場銷售的;
(三)減免稅貨物經批準轉讓或者移作他用的;
(四)可暫不繳納稅款的暫時進出境貨物，經批準不復運出境或者進境的;
(五)租賃進口貨物，分期繳納稅款的。
Article 14 Where, under any of the following circumstances, the payment of duties and/or taxes is required for bonded goods, goods with duty and/or tax reduction or exemption, or leased goods, which have been released upon entry declaration, or for goods temporarily admitted into or shipped out of the Chinese mainland that have been released upon entry or exit declaration, the tariff and tax rate valid for the day on which Customs accepts the declaration re-filed by the duty and/or tax payer to go through the duty and/or tax payment procedure and other relevant procedures shall apply:
(a) Upon approval, the bonded goods are not re-exported out of the Chinese mainland;
(b) The goods stored in a bonded warehouse are sold on the domestic market;
(c) Upon approval, the goods with duty and/or tax reduction or exemption are transferred, or used for other purposes;
(d) Upon approval, the goods temporarily admitted into or shipped out of the Chinese mainland for which the payment of duties and/or taxes is temporarily not required are not re-exported out of or shipped back to the Chinese mainland; or
(e) The duties and/or taxes for the goods imported on lease are paid by installment.

第十五條 補征或者退還進出口貨物稅款，應當按照本辦法第十三條和第十四條的規(guī)定確定適用的稅率。
第十六條 進出口貨物的價格及有關費用以外幣計價的，海關按照該貨物適用稅率之日所適用的計征匯率折合為人民幣計算完稅價格。完稅價格采用四舍五入法計算至分。
海關每月使用的計征匯率為上一個月第三個星期三(第三個星期三為法定節(jié)假日的，順延采用第四個星期三)中國人民銀行公布的外幣對人民幣的基準匯率;以基準匯率幣種以外的外幣計價的，采用同一時間中國銀行公布的現匯買入價和現匯賣出價的中間值(人民幣元后采用四舍五入法保留4位小數)。如果上述匯率發(fā)生重大波動，海關總署認為必要時，可另行規(guī)定計征匯率，并對外公布。
Article 15 In case any duties and/or taxes are to be recovered or refunded for imported or exported goods, the applicable tariff and tax rate shall be determined in accordance with the provisions of Articles 13 and 14 of these Rules.
Article 16 In case the value of imported or exported goods or the associated expenses are denominated in a foreign currency, Customs shall, for the purpose of calculating the dutiable value of the goods, convert them into RMB according to the valid exchange rate for the day on which the tariff rate is applied to the goods. The dutiable value shall be rounded off to RMB fen.
The exchange rate adopted monthly by Customs as the basis for the calculation of dutiable value shall be the basic exchange rate of RMB against foreign currencies as posted by the People's Bank of China on the third Wednesday of the previous month (the fourth Wednesday shall be an alternate to the third one if the latter falls on any statutory national holiday). If the value of the imported or exported goods are denominated in a foreign currency other than those covered by the basic exchange rate, the median (rounded off to 4 decimal places after RMB yuan) of the cash buying and selling rates as posted by the Bank of China on the same day shall apply. In the event of major currency fluctuations of the above rates, if the General Administration of Customs considers it necessary, it may otherwise prescribe the exchange rate applicable for the calculation and levying of duties and/or taxes at its own discretion, but shall make an announcement thereon to the public.

第十七條 海關應當按照《關稅條例》的規(guī)定，以從價、從量或者國家規(guī)定的其他方式對進出口貨物征收關稅。
海關應當按照有關法律、行政法規(guī)規(guī)定的適用稅種、稅目、稅率和計算公式對進口貨物計征進口環(huán)節(jié)海關代征稅。
除另有規(guī)定外，關稅和進口環(huán)節(jié)海關代征稅按照下述計算公式計征：
從價計征關稅的計算公式為：應納稅額=完稅價格×關稅稅率
從量計征關稅的計算公式為：應納稅額=貨物數量×單位關稅稅額
計征進口環(huán)節(jié)增值稅的計算公式為：應納稅額=(完稅價格+實征關稅稅額+實征消費稅稅額)×增值稅稅率
從價計征進口環(huán)節(jié)消費稅的計算公式為：應納稅額=〔(完稅價格+實征關稅稅額)/(1-消費稅稅率)〕×消費稅稅率
從量計征進口環(huán)節(jié)消費稅的計算公式為：應納稅額=貨物數量×單位消費稅稅額
Article 17 Customs shall, in accordance with the Regulations on Duties, levy duties on imported and exported goods ad valorem, by quantity or by any other means as prescribed by the State.
Customs shall calculate and levy import taxes on imported goods in light of the applicable tax type, tax item, tax rate and calculation formula as prescribed in relevant laws and administrative regulations.
Unless otherwise provided for, Customs duties and import taxes shall be calculated in accordance with the following formulas:
Formula for calculating ad valorem duty: Duty Payable = Dutiable Value × Tariff Rate
Formula for calculating specific duty: Duty Payable = Quantity of Goods × Unit Duty
Formula for calculating import VAT: Tax Payable = (Dutiable Value + Duties Levied + Consumption Tax Levied) × VAT Rate
Formula for calculating import consumption tax ad valorem: Tax Payable = [(Dutiable Value + Duties Levied) / (1 - Consumption Tax Rate)] × Consumption Tax Rate
Formula for calculating import consumption tax by quantity: Tax Payable = Quantity of Goods × Unit Consumption Tax

第十八條 除另有規(guī)定外，海關應當在貨物實際進境，并完成海關現場接單審核工作之后及時填發(fā)稅款繳款書。需要通過對貨物進行查驗確定商品歸類、完稅價格、原產地的，應當在查驗核實之后填發(fā)或者更改稅款繳款書。
納稅義務人收到稅款繳款書后應當辦理簽收手續(xù)。
第十九條 海關稅款繳款書一式六聯(格式詳見附件2)，第一聯(收據)由銀行收款簽章后交繳款單位或者納稅義務人;第二聯(付款憑證)由繳款單位開戶銀行作為付出憑證;第三聯(收款憑證)由收款國庫作為收入憑證;第四聯(回執(zhí))由國庫蓋章后退回海關財務部門;第五聯(報查)國庫收款后，關稅專用繳款書退回海關，海關代征稅專用繳款書送當地稅務機關;第六聯(存根)由填發(fā)單位存查。
Article 18 Unless otherwise provided for, Customs shall fill out and issue a Duty/Tax Payment Record in a timely manner after the entry of goods has actually taken place and document inspection has been completed at the Customs operational site upon Customs’ acceptance of the import declaration. Where an examination of the goods is needed to determine the classification, dutiable value or origin of the goods, the Duty/Tax Payment Record shall be issued or altered after the examination is completed.
The duty and/or tax payer shall sign and go through the relevant formalities for receipt of the Duty/Tax Payment Record upon receiving the record.
Article 19 The Customs Duty/Tax Payment Record shall be made in sextuplicate (see format in Annex 2). The first copy (receipt) shall be given to the payment-making organization or the duty and/or tax payer, after being sealed by the bank upon receipt of the payment. The second copy (certificate of payment) shall be kept by the deposit bank of the payment-making organization as a certificate of payment made. The third copy (certificate of payment collection) shall be kept by the State treasury to which the payment is made as a certificate of payment received. The fourth copy (return receipt) shall be returned to the financial department of the Customs, after being sealed by the State treasury. For the fifth copy (verification copy), after the State treasury has received the payment, the Customs duty payment record shall be returned to the Customs, and the Customs tax payment record for import taxes shall be sent to the local tax authority. The sixth copy (stub) shall be archived by the record-issuing unit.