中華人民共和國進出口關稅條例

Regulations of the People's Republic of China on Import and Export Duties

第一章 總 則

Chapter I General Provisions

第一條 為了貫徹對外開放政策，促進對外經濟貿易和國民經濟的發展，根據《中華人民共和國海關法》(以下簡稱《海關法》)的有關規定，制定本條例。

Article 1. This set of regulations is formulated in line with the related provisions of the Customs Law of the People's Republic of China (hereinafter referred to as the Customs Law) to implement the policy of opening up and promote the development of the country's foreign economy and trade and national economy.

第二條 中華人民共和國準許進出口的貨物、進境物品，除法律、行政法規另有規定外，海關依照本條例規定征收進出口關稅。

Article 2. The Customs shall levy import and export duties in accordance with the provisions of this set of regulations on goods that are allowed to be imported into or exported from the People's Republic of China and on articles entering into China, unless otherwise specified in laws and administrative regulations.

第三條 國務院制定《中華人民共和國進出口稅則》(以下簡稱《稅則》)、《中華人民共和國進境物品進口稅稅率表》(以下簡稱《進境物品進口稅稅率表》)，規定關稅的稅目、稅則號列和稅率，作為本條例的組成部分。

Article 3. Tariff headings, tariff lines and tariff rates specified in the Customs Import and Export Tariff of the People's Republic of China (hereinafter referred to as the Customs Tariffs ) and Table of Tariff Rates of Import Duties of the People's Republic of China of Entry Articles (hereinafter referred to as the Table of Tariff Rates of Import Duties of Entry Articles) drafted by the State Council are an integral part of this set of regulations.

第四條 國務院設立關稅稅則委員會，負責《稅則》和《進境物品進口稅稅率表》的稅目、稅則號列和稅率的調整和解釋，報國務院批準后執行;決定實行暫定稅率的貨物、稅率和期限;決定關稅配額稅率;決定征收反傾銷稅、反補貼稅、保障措施關稅、報復性關稅以及決定實施其他關稅措施;決定特殊情況下稅率的適用，以及履行國務院規定的其他職責。

Article 4. The State Council establishes a Tariff Commission, responsible for the following matters: handling the adjustment made to and interpretation of tariff headings, tariff lines and tariff rates of the Customs Tariffs and the Table of Tariff Rates of Import Duties of Entry Articles, and the implementation, subject to approval by the State Council; making decisions on goods on which temporary tariff rates are to be applied, the tariff rates to be applied, and period of application of the temporary tariff rates; determining tariff rate quota; determining whether or not to levy anti-dumping duties, countervailing duties, safeguard duties, retaliatory duties, and other measures with regard to duties; determining the application of tariff rates under exceptional circumstances; and other roles specified by the State Council.

第五條 進口貨物的收貨人、出口貨物的發貨人、進境物品的所有人，是關稅的納稅義務人。

Article 5. The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.

第六條 海關及其工作人員應當依照法定職權和法定程序履行關稅征管職責，維護國家利益，保護納稅人合法權益，依法接受監督。

Article 6. Customs and its staff shall implement the duty of collection of customs duties in line with their delegated power and legal procedures, protect the national interests, safeguard the lawful benefits of taxpayers, and accept supervision according to laws.

第七條 納稅義務人有權要求海關對其商業秘密予以保密，海關應當依法為納稅義務人保密。

Articles 7. Taxpayers are entitled to the right of requesting the customs to treat their business secrets as confidential, and the customs shall implement the duty of confidentiality for taxpayers in accordance with the law.

第八條 海關對檢舉或者協助查獲違反本條例行為的單位和個人，應當按照規定給予獎勵，并負責保密。

Article 8. Customs shall grant rewards to units and individuals reporting of or assisting in the investigation of acts in violation of the provisions of this set of regulations and be responsible for maintaining confidentiality.

第二章 進出口貨物關稅稅率的設置和適用

Chapter II Establishment and Application of Tariff Rates of Import and Export Goods

第九條 進口關稅設置最惠國稅率、協定稅率、特惠稅率、普通稅率、關稅配額稅率等稅率。對進口貨物在一定期限內可以實行暫定稅率。

Article 9. Import duties are categorised as Most Favoured Nation (MFN) tariff rate, contractual tariff rate, preferential tariff rate, normal tariff rate, TRQ rate and others. Temporary tariff rate may be applied to imported goods within a specified period of time.

出口關稅設置出口稅率。對出口貨物在一定期限內可以實行暫定稅率。

Export duties are in the form of export tariff rate, and temporary tariff rate may be applied to export goods within a specified period of time.

第十條 原產于共同適用最惠國待遇條款的世界貿易組織成員的進口貨物，原產于與中華人民共和國簽訂含有相互給予最惠國待遇條款的雙邊貿易協定的國家或者地區的進口貨物，以及原產于中華人民共和國境內的進口貨物，適用最惠國稅率。

Article 10. MFN tariff rate shall be applied to imported goods originated from other WTO members who are applicable to MFN treatment in a collective manner, to imported goods originated from countries or regions with which the People's Republic of China has signed bilateral trade agreements containing provisions of granting mutual MFN status, and to imported goods originated from within the People's Republic of China.

原產于與中華人民共和國簽訂含有關稅優惠條款的區域性貿易協定的國家或者地區的進口貨物，適用協定稅率。

Contractual tariff rate is applicable to imported goods originated from countries or regions with which the People's Republic of China has signed regional treatment agreements containing provisions of preferential tariff rates.

原產于與中華人民共和國簽訂含有特殊關稅優惠條款的貿易協定的國家或者地區的進口貨物，適用特惠稅率。

Preferential tariff rate is applicable to imported goods originated from countries or regions with which the People's Republic of China has a signed trade agreement containing provisions on special preferential tariff rates.

原產于本條第一款、第二款和第三款所列以外國家或者地區的進口貨物，以及原產地不明的進口貨物，適用普通稅率。

Normal tariff rate is applied to imported goods originated from countries or regions not listed in paragraphs 1, 2, and 3 of this article and to imported goods for which the place of origin is unclear.