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中华人民共和国进出口关税条例RegulationsofthePeople'sRepublicofChinaonImportandExportDuties第一章总则ChapterIGeneralProvisions第一条为了贯彻对外开放政策，促进对外经济贸易和国民经济的发展，根据《中华人民共和国海关法》（以下简称《海关法》）的有关规定，制定本条例。Article1.ThissetofregulationsisformulatedinlinewiththerelatedprovisionsoftheCustomsLawofthePeople'sRepublicofChina(hereinafterreferredtoastheCustomsLaw)toimplementthepolicyofopeningupandpromotethedevelopmentofthecountry'sforeigneconomyandtradeandnationaleconomy.第二条中华人民共和国准许进出口的货物、进境物品，除法律、行政法规另有规定外，海关依照本条例规定征收进出口关税。Article2.TheCustomsshalllevyimportandexportdutiesinaccordancewiththeprovisionsofthissetofregulationsongoodsthatareallowedtobeimportedintoorexportedfromthePeople'sRepublicofChinaandonarticlesenteringintoChina,unlessotherwisespecifiedinlawsandadministrativeregulations.第三条国务院制定《中华人民共和国进出口税则》（以下简称《税则》）、《中华人民共和国进境物品进口税税率表》（以下简称《进境物品进口税税率表》），规定关税的税目、税则号列和税率，作为本条例的组成部分。Article3.Tariffheadings,tarifflinesandtariffratesspecifiedintheCustomsImportandExportTariffofthePeople'sRepublicofChina(hereinafterreferredtoastheCustomsTariffs)andTableofTariffRatesofImportDutiesofthePeople'sRepublicofChinaofEntryArticles(hereinafterreferredtoastheTableofTariffRatesofImportDutiesofEntryArticles)draftedbytheStateCouncilareanintegralpartofthissetofregulations.第四条国务院设立关税税则委员会，负责《税则》和《进境物品进口税税率表》的税目、税则号列和税率的调整和解释，报国务院批准后执行；决定实行暂定税率的货物、税率和期限；决定关税配额税率；决定征收反倾销税、反补贴税、保障措施关税、报复性关税以及决定实施其他关税措施；决定特殊情况下税率的适用，以及履行国务院规定的其他职责。Article4.TheStateCouncilestablishesaTariffCommission,responsibleforthefollowingmatters:handlingtheadjustmentmadetoandinterpretationoftariffheadings,tarifflinesandtariffratesoftheCustomsTariffsandtheTableofTariffRatesofImportDutiesofEntryArticles,andtheimplementation,subjecttoapprovalbytheStateCouncil;makingdecisionsongoodsonwhichtemporarytariffratesaretobeapplied,thetariffratestobeapplied,andperiodofapplicationofthetemporarytariffrates;determiningtariffratequota;determiningwhetherornottolevyanti-dumpingduties,countervailingduties,safeguardduties,retaliatoryduties,andothermeasureswithregardtoduties;determiningtheapplicationoftariffratesunderexceptionalcircumstances;andotherrolesspecifiedbytheStateCouncil.第五条进口货物的收货人、出口货物的发货人、进境物品的所有人，是关税的纳税义务人。Article5.TheConsigneeofimportedgoods,consignorofexportgoods,andownerofentryarticlesarepartiesheldliableforpayingcustomsduties.第六条海关及其工作人员应当依照法定职权和法定程序履行关税征管职责，维护国家利益，保护纳税人合法权益，依法接受监督。Article6.Customsanditsstaffshallimplementthedutyofcollectionofcustomsdutiesinlinewiththeirdelegatedpowerandlegalprocedures,protectthenationalinterests,safeguardthelawfulbenefitsoftaxpayers,andacceptsupervisionaccordingtolaws.第七条纳税义务人有权要求海关对其商业秘密予以保密，海关应当依法为纳税义务人保密。Articles7.Taxpayersareentitledtotherightofrequestingthecustomstotreattheirbusinesssecretsasconfidential,andthecustomsshallimplementthedutyofconfidentialityfortaxpayersinaccordancewiththelaw.第八条海关对检举或者协助查获违反本条例行为的单位和个人，应当按照规定给予奖励，并负责保密。Article8.Customsshallgrantrewardstounitsandindividualsreportingoforassistingintheinvestigationofactsinviolationoftheprovisionsofthissetofregulationsandberesponsibleformaintainingconfidentiality.第二章进出口货物关税税率的设置和适用ChapterIIEstablishmentandApplicationofTariffRatesofImportandExportGoods第九条进口关税设置最惠国税率、协定税率、特惠税率、普通税率、关税配额税率等税率。对进口货物在一定期限内可以实行暂定税率。Article9.ImportdutiesarecategorisedasMostFavouredNation(MFN)tariffrate,contractualtariffrate,preferentialtariffrate,normaltariffrate,TRQrateandothers.Temporarytariffratemaybeappliedtoimportedgoodswithinaspecifiedperiodoftime.出口关税设置出口税率。对出口货物在一定期限内可以实行暂定税率。Exportdutiesareintheformofexporttariffrate,andtemporarytariffratemaybeappliedtoexportgoodswithinaspecifiedperiodoftime.第十条原产于共同适用最惠国待遇条款的世界贸易组织成员的进口货物，原产于与中华人民共和国签订含有相互给予最惠国待遇条款的双边贸易协定的国家或者地区的进口货物，以及原产于中华人民共和国境内的进口货物，适用最惠国税率。Article10.MFNtariffrateshallbeappliedtoimportedgoodsoriginatedfromotherWTOmemberswhoareapplicabletoMFNtreatmentinacollectivemanner,toimportedgoodsoriginatedfromcountriesorregionswithwhichthePeople'sRepublicofChinahassignedbilateraltradeagreementscontainingprovisionsofgrantingmutualMFNstatus,andtoimportedgoodsoriginatedfromwithinthePeople'sRepublicofChina.原产于与中华人民共和国签订含有关税优惠条款的区域性贸易协定的国家或者地区的进口货物，适用协定税率。ContractualtariffrateisapplicabletoimportedgoodsoriginatedfromcountriesorregionswithwhichthePeople'sRepublicofChinahassignedregionaltreatmentagreementscontainingprovisionsofpreferentialtariffrates.原产于与中华人民共和国签订含有特殊关税优惠条款的贸易协定的国家或者地区的进口货物，适用特惠税率。PreferentialtariffrateisapplicabletoimportedgoodsoriginatedfromcountriesorregionswithwhichthePeople'sRepublicofChinahasasignedtradeagreementcontainingprovisionsonspecialpreferentialtariffrates.原产于本条第一款、第二款和第三款所列以外国家或者地区的进口货物，以及原产地不明的进口货物，适用普通税率。Normaltariffrateisappliedtoimportedgoodsoriginatedfromcountriesorregionsnotlistedinparagraphs1,2,and3ofthisarticleandtoimportedgoodsforwhichtheplaceoforiginisunclear.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。Article11.Incaseswhereimportedgoods,towhichMFNtariffrateisapplicable,aresubjecttotemporarytariffrates,thetemporarytariffrateshallapply.Incaseswhereimportedgoods,towhichcontractualtariffrateorpreferential