第十一條 適用最惠國稅率的進口貨物有暫定稅率的，應(yīng)當(dāng)適用暫定稅率;適用協(xié)定稅率、特惠稅率的進口貨物有暫定稅率的，應(yīng)當(dāng)從低適用稅率;適用普通稅率的進口貨物，不適用暫定稅率。

Article 11. In cases where imported goods, to which MFN tariff rate is applicable, are subject to temporary tariff rates, the temporary tariff rate shall apply. In cases where imported goods, to which contractual tariff rate or preferential tariff rate is applicable are subject to temporary rate, the lower tariff rate shall apply. Imported goods subject to normal tariff rate are not subject to temporary tariff rate.

適用出口稅率的出口貨物有暫定稅率的，應(yīng)當(dāng)適用暫定稅率。

In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.

第十二條 按照國家規(guī)定實行關(guān)稅配額管理的進口貨物，關(guān)稅配額內(nèi)的，適用關(guān)稅配額稅率;關(guān)稅配額外的，其稅率的適用按照本條例第十條、第十一條的規(guī)定執(zhí)行。

Article 12. For import goods subject to TRQ administration as specified by the State, the TRQ rate will be applied within the tariff rate quota, and the provisions of article 10 and 11 of this set of regulations shall come into play in terms of the application of tariff rate of imported goods going beyond the tariff rate quota allowed.

第十三條 按照有關(guān)法律、行政法規(guī)的規(guī)定對進口貨物采取反傾銷、反補貼、保障措施的，其稅率的適用按照《中華人民共和國反傾銷條例》、《中華人民共和國反補貼條例》和《中華人民共和國保障措施條例》的有關(guān)規(guī)定執(zhí)行。

Article 13. In cases where anti-dumping, countervailing or safeguard measures are used against imported goods according to the provisions of related laws or administrative regulations, the application of tariff rate shall be determined in line with the relevant provisions of the Regulations of the People's Republic of China on Anti-dumping, Regulations of the People's Republic of China on Countervailing Measures, and the Regulations of the People's Republic of China on Safeguard Measures.

第十四條 任何國家或者地區(qū)違反與中華人民共和國簽訂或者共同參加的貿(mào)易協(xié)定及相關(guān)協(xié)定，對中華人民共和國在貿(mào)易方面采取禁止、限制、加征關(guān)稅或者其他影響正常貿(mào)易的措施的，對原產(chǎn)于該國家或者地區(qū)的進口貨物可以征收報復(fù)性關(guān)稅，適用報復(fù)性關(guān)稅稅率。

Article 14. In cases where any country or region violates the provisions of trade agreements and related legal instruments signed with China or to which it and China are parties by adopting prohibitive, restrictive or levying extra tariff duties or other measures affecting normal trade against the People's Republic of China, retaliatory customs duties may be levied on imported goods originated from the said country or region and the retaliatory tariff rate will be used.

征收報復(fù)性關(guān)稅的貨物、適用國別、稅率、期限和征收辦法，由國務(wù)院關(guān)稅稅則委員會決定并公布。

Measures governing goods subject to retaliatory customs duties, country or region of application, tariff rate, period, and method of levy shall be determined and published by the State Council Tariffs Commission.

第十五條 進出口貨物，應(yīng)當(dāng)適用海關(guān)接受該貨物申報進口或者出口之日實施的稅率。

Article 15. Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods.

進口貨物到達前，經(jīng)海關(guān)核準先行申報的，應(yīng)當(dāng)適用裝載該貨物的運輸工具申報進境之日實施的稅率。

The tariff rate applied on the day when the vehicles transporting imported goods declare for entry will be used in cases where the customs approves that customs declaration could be made before the arrival of imported goods.

轉(zhuǎn)關(guān)運輸貨物稅率的適用日期，由海關(guān)總署另行規(guī)定。

Date of application of tariff rate for transit goods will be worked out by the Customs General Administration separately.

第十六條 有下列情形之一，需繳納稅款的，應(yīng)當(dāng)適用海關(guān)接受申報辦理納稅手續(xù)之日實施的稅率：

Article 16. In cases where duties are to be paid under any of the following circumstances, the tariff rate applied on the day when the customs accepts declaration for handling of formalities related to the payment of duties shall be used:

(一)保稅貨物經(jīng)批準不復(fù)運出境的;

1. bonded goods are not transported away from the country after obtaining approval;

(二)減免稅貨物經(jīng)批準轉(zhuǎn)讓或者移作他用的;

2. goods enjoying duty reduction or exemption are transferred to others or for other uses upon approval;

(三)暫準進境貨物經(jīng)批準不復(fù)運出境，以及暫準出境貨物經(jīng)批準不復(fù)運進境的;

3. goods that are allowed to be transported into the country temporarily are not transported away from the country after obtaining approval, and goods that are allowed to be transported away from the country temporarily are not transported into the country any longer after obtaining approval to do so;

(四)租賃進口貨物，分期繳納稅款的。

4. in the case of paying duty in stages for importation of leased goods.

第十七條 補征和退還進出口貨物關(guān)稅，應(yīng)當(dāng)按照本條例第十五條或者第十六條的規(guī)定確定適用的稅率。

Article 17. In the case of levying and returning duty for import and export goods, the provisions of article 15 or 16 of this set of regulations shall be used to determine the tariff rate applicable.

因納稅義務(wù)人違反規(guī)定需要追征稅款的，應(yīng)當(dāng)適用該行為發(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(guān)發(fā)現(xiàn)該行為之日實施的稅率。

第三章 進出口貨物完稅價格的確定

Chapter III Determination of Customs Value of Import and Export Goods

第十八條 進口貨物的完稅價格由海關(guān)以符合本條第三款所列條件的成交價格以及該貨物運抵中華人民共和國境內(nèi)輸入地點起卸前的運輸及其相關(guān)費用、保險費為基礎(chǔ)審查確定。

Article 18. Customs value of imported goods is determined by the customs according to the transaction value conforming to the terms and conditions in article 3 of this set of regulations and on the basis of the transportation and related fees and insurance of the goods up to the point they are to be unloaded at the destination within the People's Republic of China.

進口貨物的成交價格，是指賣方向中華人民共和國境內(nèi)銷售該貨物時買方為進口該貨物向賣方實付、應(yīng)付的，并按照本條例第十九條、第二十條規(guī)定調(diào)整后的價款總額，包括直接支付的價款和間接支付的價款。

Transaction value of imported goods refers to the total amount of money paid or to be paid by the buyer to the seller for the importation of the goods into the People's Republic of China, and having being adjusted in line with the provisions of articles 19 and 20 of this set of regulations, including both directly paid amount and indirectly paid amount.

進口貨物的成交價格應(yīng)當(dāng)符合下列條件：

Transaction value of imported goods shall conform to the following terms and conditions:

(一)對買方處置或者使用該貨物不予限制，但法律、行政法規(guī)規(guī)定實施的限制、對貨物轉(zhuǎn)售地域的限制和對貨物價格無實質(zhì)性影響的限制除外;

1. no limits on the disposal or use of the goods by the buyer, except restrictions specified by the law and administrative regulations, restrictions on the areas where the goods mentioned could be resold, and restrictions having no material influence on the price of goods;

(二)該貨物的成交價格沒有因搭售或者其他因素的影響而無法確定;

2. transaction value of the goods not identifiable due to bundle sales or other factors;

(三)賣方不得從買方直接或者間接獲得因該貨物進口后轉(zhuǎn)售、處置或者使用而產(chǎn)生的任何收益，或者雖有收益但能夠按照本條例第十九條、第二十條的規(guī)定進行調(diào)整;

3. seller is not allowed to obtain any benefits generated from the resale after importation, disposal or use of the goods directly or indirectly, or in cases where there are benefits, the benefits have been undergoing adjustment in line with the provisions of articles 19 and 20 of this set of regulations;

(四)買賣雙方?jīng)]有特殊關(guān)系，或者雖有特殊關(guān)系但未對成交價格產(chǎn)生影響。

4. there is no special relationship between the seller and buyer, or the existing special relationship between the two parties exercises no influence on the transaction price;

第十九條 進口貨物的下列費用應(yīng)當(dāng)計入完稅價格：

Article 19. The following fees shall be included in the customs value of imported goods:

(一)由買方負擔(dān)的購貨傭金以外的傭金和經(jīng)紀費;

1. commission and brokerage fee except purchase commission to be borne by the buyer;

(二)由買方負擔(dān)的在審查確定完稅價格時與該貨物視為一體的容器的費用;

2. fees for containers borne by the seller that are considered to be an integral part of the goods sold in the course of examining and identifying customs value of the goods;

(三)由買方負擔(dān)的包裝材料費用和包裝勞務(wù)費用;

3. expenses of packaging materials and packaging labour fees borne by the seller;

(四)與該貨物的生產(chǎn)和向中華人民共和國境內(nèi)銷售有關(guān)的，由買方以免費或者以低于成本的方式提供并可以按適當(dāng)比例分攤的料件、工具、模具、消耗材料及類似貨物的價款，以及在境外開發(fā)、設(shè)計等相關(guān)服務(wù)的費用;

4. money for parts, tools, moulds, consuming materials and similar goods provided by the seller free of charge or below the cost and capable of being amortized with appropriate percentages, which are related to the production of the goods and to the sales of the goods within the People's Republic of China, as well as expenditure incurred for the related services of overseas development and design;

(五)作為該貨物向中華人民共和國境內(nèi)銷售的條件，買方必須支付的、與該貨物有關(guān)的特許權(quán)使用費;

5. royalties related to the goods and to be borne by the seller, which serves as a condition for the sale of the goods within the People's Republic of China;

(六)賣方直接或者間接從買方獲得的該貨物進口后轉(zhuǎn)售、處置或者使用的收益。

6. benefits obtained by the seller from the buyer directly or indirectly from the resale, disposal., or use of goods after importation.