Article 51. In cases where after granting access to import and export goods, the customs discovers that duties are not levied or levied not in its entirety, it shall levy duties on the taxpayer within one year, starting from the day of duty payment or access being granted to goods.
However, if the failure to levy duties partially or entirely is caused by the violation of competent provisions on the part of taxpayers, the customs may pursue and levy duties on the taxpayers within three years, starting from the day of duty payment or access being granted to goods; the customs may also levy a late fee of 5/10,000 of the amount not levied, starting from the day of duty payment or access being granted to goods.
In cases where the customs discovers that duties are not levied at all or only partially on goods under the customs supervision due to the violation of regulations on the part of taxpayers, it shall pursue and levy duties on the taxpayers within three years, starting from the day of duty payment, and also levy a late fee of 5/10,000 of the amount not levied, starting from the day of duty payment.
In cases where a taxpayer discovers overpayment of duties, it may, within one year starting from the day of duty payment, request the customs in writing to return the overpaid duty together with interests accruing on the same amount of current deposits in banks.
Article 53. In cases where refunding of duty or interest as specified in articles 50 and 52 of this set of regulations involves withdrawing money from the State Treasury, provisions of laws and administrative regulations on the administration of State Treasury shall be followed.
Article 54. In cases where a customs clearing company is commissioned by the taxpayer to handle formalities related to customs declaration and payment of duties and in its own name violates competent regulations and causes the occurrence of not levying customs duties at all or they are not levied in entirety on behalf of the customs, the customs clearing company is held for relatedliability for payment of duties together with the taxpayer for duties and late fees not levied at all or not levied in its entirety.
In cases where a customs clearing company accepts the commission of a taxpayer and handles formalities related to the customs clearing and duty payment in its own name, it is held liable for duty payment together with the taxpayer.
With the exception of force majeure, in cases where goods that are under the supervision of safekeeping by customs incur damages or losses, persons held liable for safekeeping of the goods under supervision shall be responsible for the correspondingliability of duty payment.
Article 55. In cases where taxpayers having payable duty undergo merger or division, they shall report to the customs before the merger or division and pay the duty payable.
In cases where taxpayers fail to pay the duty overdue at the time of merger, the juridical person or other organisation formed after merger shall continue to pay the overdue duties.
In cases where the taxpayers fail to pay the overdue duty at the time of division, the juridical person or other organisation formed after the division shall be held liable for the related responsibility for the payment of overdue duty.
In cases where taxpayers undergo merger, division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs.
In cases where duty is to be paid in line with regulations, they shall pay the duty. In cases where the regulations specify that they are entitled to the treatment of duty exemption or reduction or bonded duty, they shall go to the customs to handle the formalities related to the changing of taxpayers.
In cases where taxpayers who owe duty undergo cancellation, disband, go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs before liquidation.
Chapter V Levy of Import Duties on Imported Articles
Article 56. Customs duties on imported articles and import links taxes levied by the customs on the behalf of others are combined into import duties and will be levied by the customs in accordance with the law.
Article 57. Importation of self-use articles within the quantity specified by the Customs General Administration is exempted from import duties.
For imported self-use articles beyond the quantity specified by the Customs General Administration but still within a reasonable quantity, the taxpayer of the imported articles shall pay import duties in line with the provisions of regulations before the imported articles are granted access.
In the case of importing articles in quantities beyond a reasonable level or self-used level, the articles will be taken as imported goods and related formalities shall be followed.
For imported articles for which the State Council Tariffs Commission specifies that duties, subject to goods, are applied, customs duties shall be levied in line with the provisions of Chapters two to four of this set of regulations.
Article 59. Taxpayers of imported articles may handle the duty payment formalities by themselves, or commission others to handle the formalities on their behalf. Commissioned persons shall abide by the various provisions on taxpayers in this chapter.
Article 60. Ad valorem applies to import duties.
Article 61. The customs shall, in line with the provisions of the Table of Import Tariff Rates of Imported Articles, the Table of Categorisation of the People's Republic of China of Imported Articles and the Table of Customs Value of the People's Republic of China of Imported Articles formulated by the Customs General Administration, categorise imported articles, identify customs value, and tariff rate applicable.
Article 63. In the case of reduction, exemption, or refunding of import duties and levying of import duties not paid, as well as levying of import duties on imported articles allowed for temporary entry, the related provisions of this set of regulations on levying of import duties on goods shall be referred to in the actual implementation.
第六章 附 则
Chapter VI Supplementary Provisions
Article 64. In cases where taxpayers and guarantors have objections to the customs identification of taxpayers, customs value, commodities categorisation, place of origin, tariff rate or exchange rate applicable, reduction or exemption from paying duties, levying of duties not paid in the entirety, refunding of duties paid, levying of late fees, method of levy, and place of taxation, they shall pay the duties, but have the right to appeal for reconsideration according to the law to the upper level of customs authority.
If they are not satisfied with the decision of reconsideration, they are entitled to the right of filing lawsuits to the people's court according to the law.
Article 66. Violation of this set of regulations will be punished in accordance with the provisions of the Customs Law, Detailed Rules of Implementation of Administrative Punishment of the Customs Law of the People's Republic of China, and other related laws and administrative regulations.
Article 67. This set of regulations shall enter into force as of January 1, 2004 and the Regulations of the People's Republic of China on Import and Export Duties amended and published by the State Council on March 18, 1992 will be abolished at the same time.