海关进出口货物征税管理办法2018年修订版中英对照

关务小二

中华人民共和国海关进出口货物征税管理办法(2018修订)
发布：2018-05-29
实施：2018-07-01（现行有效）
中文完整版：http://t.cn/AilZAUts

海关总署令第124号(中华人民共和国海关进出口货物征税管理办法)(2018年修订版中英对照)
《中华人民共和国海关进出口货物征税管理办法》已经2004年12月15日署务会议审议通过，现予公布，自2005年3月1日起施行。1986年9月30日发布的《海关征税管理办法》同时废止。
署长 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Rules of Customs for the Administration of the Levying of Duties and Taxes promulgated on September 30, 1986 shall be repealed simultaneously.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

中华人民共和国海关进出口货物征税管理办法
( 2005年1月4日海关总署令第124号公布，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 总 则

第一条 为了保证国家税收政策的贯彻实施，加强海关税收管理，确保依法征税，保障国家税收，维护纳税义务人的合法权益，根据《中华人民共和国海关法》(以下简称《海关法》)、《中华人民共和国进出口关税条例》(以下简称《关税条例》)及其他有关法律、行政法规的规定，制定本办法。
第二条 海关征税工作，应当遵循准确归类、正确估价、依率计征、依法减免、严肃退补、及时入库的原则。
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.

第三条 进出口关税、进口环节海关代征税的征收管理适用本办法。
进境物品进口税和船舶吨税的征收管理按照有关法律、行政法规和部门规章的规定执行，有关法律、行政法规、部门规章未作规定的，适用本办法。

第四条 海关应当按照国家有关规定承担保密义务，妥善保管纳税义务人提供的涉及商业秘密的资料，除法律、行政法规另有规定外，不得对外提供。
纳税义务人可以书面向海关提出为其保守商业秘密的要求，并具体列明需要保密的内容，但不得以商业秘密为理由拒绝向海关提供有关资料。
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 进出口货物税款的征收
第一节 申报与审核
第五条 纳税义务人进出口货物时应当依法向海关办理申报手续，按照规定提交有关单证。海关认为必要时，纳税义务人还应当提供确定商品归类、完税价格、原产地等所需的相关资料。提供的资料为外文的，海关需要时，纳税义务人应当提供中文译文并对译文内容负责。
进出口减免税货物的，纳税义务人还应当提交主管海关签发的《进出口货物征免税证明》(以下简称《征免税证明》，格式详见附件1)，但本办法第七十二条所列减免税货物除外。
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.

第六条 纳税义务人应当按照法律、行政法规和海关规章关于商品归类、审定完税价格和原产地管理的有关规定，如实申报进出口货物的商品名称、税则号列(商品编号)、规格型号、价格、运保费及其他相关费用、原产地、数量等。
第七条 为审核确定进出口货物的商品归类、完税价格、原产地等，海关可以要求纳税义务人按照有关规定进行补充申报。纳税义务人认为必要时，也可以主动要求进行补充申报。
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.

第八条 海关应当按照法律、行政法规和海关规章的规定，对纳税义务人申报的进出口货物商品名称、规格型号、税则号列、原产地、价格、成交条件、数量等进行审核。
海关可以根据口岸通关和货物进出口的具体情况，在货物通关环节仅对申报内容作程序性审核，在货物放行后再进行申报价格、商品归类、原产地等是否真实、正确的实质性核查。
第九条 海关为审核确定进出口货物的商品归类、完税价格及原产地等，可以对进出口货物进行查验，组织化验、检验或者对相关企业进行核查。
经审核，海关发现纳税义务人申报的进出口货物税则号列有误的，应当按照商品归类的有关规则和规定予以重新确定。
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.

经审核，海关发现纳税义务人申报的进出口货物价格不符合成交价格条件，或者成交价格不能确定的，应当按照审定进出口货物完税价格的有关规定另行估价。
经审核，海关发现纳税义务人申报的进出口货物原产地有误的，应当通过审核纳税义务人提供的原产地证明、对货物进行实际查验或者审核其他相关单证等方法，按照海关原产地管理的有关规定予以确定。
经审核，海关发现纳税义务人提交的减免税申请或者所申报的内容不符合有关减免税规定的，应当按照规定计征税款。
纳税义务人违反海关规定，涉嫌伪报、瞒报的，应当按照规定移交海关调查或者缉私部门处理。
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.

第十条 纳税义务人在货物实际进出口前，可以按照有关规定向海关申请对进出口货物进行商品预归类、价格预审核或者原产地预确定。海关审核确定后，应当书面通知纳税义务人，并在货物实际进出口时予以认可。
第二节 税款的征收
第十一条 海关应当根据进出口货物的税则号列、完税价格、原产地、适用的税率和汇率计征税款。
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.

第十二条 海关应当按照《关税条例》有关适用最惠国税率、协定税率、特惠税率、普通税率、出口税率、关税配额税率或者暂定税率，以及实施反倾销措施、反补贴措施、保障措施或者征收报复性关税等适用税率的规定，确定进出口货物适用的税率。
第十三条 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。
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。
进口转关运输货物，应当适用指运地海关接受该货物申报进口之日实施的税率;货物运抵指运地前，经海关核准先行申报的，应当适用装载该货物的运输工具抵达指运地之日实施的税率。
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.

出口转关运输货物，应当适用启运地海关接受该货物申报出口之日实施的税率。
经海关批准，实行集中申报的进出口货物，应当适用每次货物进出口时海关接受该货物申报之日实施的税率。
因超过规定期限未申报而由海关依法变卖的进口货物，其税款计征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。
因纳税义务人违反规定需要追征税款的进出口货物，应当适用违反规定的行为发生之日实施的税率;行为发生之日不能确定的，适用海关发现该行为之日实施的税率。
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.

第十四条 已申报进境并放行的保税货物、减免税货物、租赁货物或者已申报进出境并放行的暂时进出境货物，有下列情形之一需缴纳税款的，应当适用海关接受纳税义务人再次填写报关单申报办理纳税及有关手续之日实施的税率：
(一)保税货物经批准不复运出境的;
(二)保税仓储货物转入国内市场销售的;
(三)减免税货物经批准转让或者移作他用的;
(四)可暂不缴纳税款的暂时进出境货物，经批准不复运出境或者进境的;
(五)租赁进口货物，分期缴纳税款的。
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.

第十五条 补征或者退还进出口货物税款，应当按照本办法第十三条和第十四条的规定确定适用的税率。
第十六条 进出口货物的价格及有关费用以外币计价的，海关按照该货物适用税率之日所适用的计征汇率折合为人民币计算完税价格。完税价格采用四舍五入法计算至分。
海关每月使用的计征汇率为上一个月第三个星期三(第三个星期三为法定节假日的，顺延采用第四个星期三)中国人民银行公布的外币对人民币的基准汇率;以基准汇率币种以外的外币计价的，采用同一时间中国银行公布的现汇买入价和现汇卖出价的中间值(人民币元后采用四舍五入法保留4位小数)。如果上述汇率发生重大波动，海关总署认为必要时，可另行规定计征汇率，并对外公布。
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.

第十七条 海关应当按照《关税条例》的规定，以从价、从量或者国家规定的其他方式对进出口货物征收关税。
海关应当按照有关法律、行政法规规定的适用税种、税目、税率和计算公式对进口货物计征进口环节海关代征税。
除另有规定外，关税和进口环节海关代征税按照下述计算公式计征：
从价计征关税的计算公式为：应纳税额=完税价格×关税税率
从量计征关税的计算公式为：应纳税额=货物数量×单位关税税额
计征进口环节增值税的计算公式为：应纳税额=(完税价格+实征关税税额+实征消费税税额)×增值税税率
从价计征进口环节消费税的计算公式为：应纳税额=〔(完税价格+实征关税税额)/(1-消费税税率)〕×消费税税率
从量计征进口环节消费税的计算公式为：应纳税额=货物数量×单位消费税税额
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

第十八条 除另有规定外，海关应当在货物实际进境，并完成海关现场接单审核工作之后及时填发税款缴款书。需要通过对货物进行查验确定商品归类、完税价格、原产地的，应当在查验核实之后填发或者更改税款缴款书。
纳税义务人收到税款缴款书后应当办理签收手续。
第十九条 海关税款缴款书一式六联(格式详见附件2)，第一联(收据)由银行收款签章后交缴款单位或者纳税义务人;第二联(付款凭证)由缴款单位开户银行作为付出凭证;第三联(收款凭证)由收款国库作为收入凭证;第四联(回执)由国库盖章后退回海关财务部门;第五联(报查)国库收款后，关税专用缴款书退回海关，海关代征税专用缴款书送当地税务机关;第六联(存根)由填发单位存查。
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.