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第十一条 适用最惠国税率的进口货物有暂定税率的，应当适用暂定税率;适用协定税率、特惠税率的进口货物有暂定税率的，应当从低适用税率;适用普通税率的进口货物，不适用暂定税率。

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.

适用出口税率的出口货物有暂定税率的，应当适用暂定税率。

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

第十二条 按照国家规定实行关税配额管理的进口货物，关税配额内的，适用关税配额税率;关税配额外的，其税率的适用按照本条例第十条、第十一条的规定执行。

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.

第十三条 按照有关法律、行政法规的规定对进口货物采取反倾销、反补贴、保障措施的，其税率的适用按照《中华人民共和国反倾销条例》、《中华人民共和国反补贴条例》和《中华人民共和国保障措施条例》的有关规定执行。

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.

第十四条 任何国家或者地区违反与中华人民共和国签订或者共同参加的贸易协定及相关协定，对中华人民共和国在贸易方面采取禁止、限制、加征关税或者其他影响正常贸易的措施的，对原产于该国家或者地区的进口货物可以征收报复性关税，适用报复性关税税率。

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.

征收报复性关税的货物、适用国别、税率、期限和征收办法，由国务院关税税则委员会决定并公布。

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。

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.

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。

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.

转关运输货物税率的适用日期，由海关总署另行规定。

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

第十六条 有下列情形之一，需缴纳税款的，应当适用海关接受申报办理纳税手续之日实施的税率：

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)保税货物经批准不复运出境的;

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

(二)减免税货物经批准转让或者移作他用的;

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

(三)暂准进境货物经批准不复运出境，以及暂准出境货物经批准不复运进境的;

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)租赁进口货物，分期缴纳税款的。

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

第十七条 补征和退还进出口货物关税，应当按照本条例第十五条或者第十六条的规定确定适用的税率。

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.

因纳税义务人违反规定需要追征税款的，应当适用该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。

第三章 进出口货物完税价格的确定

Chapter III Determination of Customs Value of Import and Export Goods

第十八条 进口货物的完税价格由海关以符合本条第三款所列条件的成交价格以及该货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费为基础审查确定。

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.

进口货物的成交价格，是指卖方向中华人民共和国境内销售该货物时买方为进口该货物向卖方实付、应付的，并按照本条例第十九条、第二十条规定调整后的价款总额，包括直接支付的价款和间接支付的价款。

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.

进口货物的成交价格应当符合下列条件：

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

(一)对买方处置或者使用该货物不予限制，但法律、行政法规规定实施的限制、对货物转售地域的限制和对货物价格无实质性影响的限制除外;

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)该货物的成交价格没有因搭售或者其他因素的影响而无法确定;

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

(三)卖方不得从买方直接或者间接获得因该货物进口后转售、处置或者使用而产生的任何收益，或者虽有收益但能够按照本条例第十九条、第二十条的规定进行调整;

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)买卖双方没有特殊关系，或者虽有特殊关系但未对成交价格产生影响。

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;

第十九条 进口货物的下列费用应当计入完税价格：

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

(一)由买方负担的购货佣金以外的佣金和经纪费;

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

(二)由买方负担的在审查确定完税价格时与该货物视为一体的容器的费用;

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)由买方负担的包装材料费用和包装劳务费用;

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

(四)与该货物的生产和向中华人民共和国境内销售有关的，由买方以免费或者以低于成本的方式提供并可以按适当比例分摊的料件、工具、模具、消耗材料及类似货物的价款，以及在境外开发、设计等相关服务的费用;

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)作为该货物向中华人民共和国境内销售的条件，买方必须支付的、与该货物有关的特许权使用费;

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)卖方直接或者间接从买方获得的该货物进口后转售、处置或者使用的收益。

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