(Promulgated by Decree No. 18 of the Customs General Administration of the People's Republic on China of March 5, 1991)
With a view to satisfying the rational need of imports for personal use and simplifying taxation procedures, the procedures hereof are formulated in accordance with "The Customs Law" and "Regulations on Import and Export Duties".
Except otherwise stipulated, an import tax shall be levied on taxable travelers' luggage articles and personal mailed parcels and other articles for personal use (hereinafter referred to as personal articles) that are allowed to enter the country by the customs in accordance with "Import Tax Rates for Travelers' Luggage Articles and Personal Mailed Parcels" (hereinafter referred to as "Rates").
The import tax referred to in the procedures hereof includes customs duties and consolidated industrial and commercial tax.
The "Rates" is a part of the procedures hereof. Any readjustment of the "Rates" will be proposed by the Customs General Administration and examined and endorsed by the Customs Duty Legislative Committee of the State Council before being promulgated an d becoming effective.
Payers of import taxes are: entering travellers carrying taxable personal articles, staff of transport vehicles, recipients of imported mailed parcels and recipients of imported taxable articles through other means.
Tax-payers may go through taxation procedures by himself or herself or by entrusting an agent to handle the matter on his or her behalf. The agents entrusted shall abide by the provisions binding their consignees in the procedures.
The Customs General Administration shall work out "Classification Table for Taxation of Travelers' Luggage Articles and Mailed Parcels" (hereinafter referred to as Classification Table) in accordance with the "Rates."
The customs shall classify taxable personal articles according to the "Classification Table" and determine applicable rates. In case certain articles are not listed in the "Classification Table", the customs shall classify them into the most appro priate category as defined in the "Rates."
Import taxes shall be levied according to the prices of articles taxed. prices are determined by the customs in terms of the average normal retail prices of the articles in question in the world market.
The customs shall levy import taxes on taxable personal articles according to rates and duty-paid prices effective on the day of the issuance of tax-paying certificates.
The amount of import tax is duty-paid price multiplying , ates of the import tax. Taxes shall be paid before the customs releases taxable personal articles.
If the customs finds that taxes levied are short of the required amount after taxable personal articles have been released, it may ask the tax-payers to pay the shortfall within one year from the date of the issuance of the tax-paying certificate; if the customs finds that taxable articles have not been taxed, it may recover the tax from the tax-payers within one year from the date of the release of the articles in question. If there should be any shortfall or evasion due to violations of regulations on the part of tax-payers, the customs may ask the former to pay the tax within three years from the date of violations of regulations.
If the customs finds or decides that there is an over-charge of taxes, it shall return immediately the part overcharged; taxpayers may ask the customs to return the amount overcharged within one year from the date of taxation.
Should there be any disagreement between the customs and tax-payers, the latter shall first pay taxes as determined by the former and then appeal to the former in a written letter for reconsideration within 30 days from the date of the issuance of the tax-paying certificate by the former. If the appeal is over-due, the former may ignore it.
The customs shall work out a decision of reconsideration and notify the appellant within 15 days from the date of receipt of the appeal. If the appellant is not satisfied with the decision, he or she may appeal to the Customs General Administration within 15 days from the date of receipt of the notice from the customs. The Customs General Administration shall work out a decision of reconsideration and notify the appellant within 30 days from the date of receipt of the application for reconsideration. If the appellant is still not satisfied with the Customs General Administration decision, he or she may bring a suit to a People's Court within 15 days from the date of receipt of the Customs General Administration decision.
The power to interpret the procedures hereof rests with the Customs General Administration
The Procedures hereof become effective as of April 1, 1991.
Import Tax Rates for Travellers' Luggage Articles & Personal Mailed Parcels
(1) Books, newspapers, educational movies, lantern slides, cassette tapes, exempted video tapes, contraceptives, medicine, gold, silver and their products, food grains and grain powder -- duty
(2) Medical apparatuses, scientific instruments and meters, pharmaceuticals, medical preparations, animal and herbal medicinal materials and essence -- 20%
(3) Textiles and textile products, electrical appliances (excluding VCRs), Cameras, bicycles, wrist watches, clocks and their parts and auxiliaries Cosmetics -- 100%
(4) VCRs, motorcycles and their parts and components -- 150%
(5) Cigarettes and Wines Autos, their parts and components -- 200%
(6) Articles not listed above -- 50%