第五十一条 进出口货物放行后，海关发现少征或者漏征税款的，应当自缴纳税款或者货物放行之日起１年内，向纳税义务人补征税款。

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.

但因纳税义务人违反规定造成少征或者漏征税款的，海关可以自缴纳税款或者货物放行之日起３年内追征税款，并从缴纳税款或者货物放行之日起按日加收少征或者漏征税款万分之五的滞纳金。

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.

海关发现海关监管货物因纳税义务人违反规定造成少征或者漏征税款的，应当自纳税义务人应缴纳税款之日起３年内追征税款，并从应缴纳税款之日起按日加收少征或者漏征税款万分之五的滞纳金。

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.

第五十二条 海关发现多征税款的，应当立即通知纳税义务人办理退还手续。

Article 52. In cases where the customs discovers that it has surcharged duties, it shall notify the taxpayer to handle the related formalities of duty refund.

纳税义务人发现多缴税款的，自缴纳税款之日起１年内，可以以书面形式要求海关退还多缴的税款并加算银行同期活期存款利息；

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.

海关应当自受理退税申请之日起３０日内查实并通知纳税义务人办理退还手续。

The customs shall verify and notify the taxpayer to handle the formalities related to the refunding of the overpaid part within 30 days upon accepting the application for duty refund.

纳税义务人应当自收到通知之日起３个月内办理有关退税手续。

The taxpayer shall handle the related duty refunding formalities within three months upon receiving the notice.

第五十三条 按照本条例第五十条、第五十二条的规定退还税款、利息涉及从国库中退库的，按照法律、行政法规有关国库管理的规定执行。

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.

第五十四条 报关企业接受纳税义务人的委托，以纳税义务人的名义办理报关纳税手续，因报关企业违反规定而造成海关少征、漏征税款的，报关企业对少征或者漏征的税款、滞纳金与纳税义务人承担纳税的连带责任。

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.

报关企业接受纳税义务人的委托，以报关企业的名义办理报关纳税手续的，报关企业与纳税义务人承担纳税的连带责任。

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.

除不可抗力外，在保管海关监管货物期间，海关监管货物损毁或者灭失的，对海关监管货物负有保管义务的人应当承担相应的纳税责任。

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.

第五十五条 欠税的纳税义务人，有合并、分立情形的，在合并、分立前，应当向海关报告，依法缴清税款。

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.

纳税义务人合并时未缴清税款的，由合并后的法人或者其他组织继续履行未履行的纳税义务；

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.

纳税义务人分立时未缴清税款的，分立后的法人或者其他组织对未履行的纳税义务承担连带责任。

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.

纳税义务人在减免税货物、保税货物监管期间，有合并、分立或者其他资产重组情形的，应当向海关报告。

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.

按照规定需要缴税的，应当依法缴清税款；按照规定可以继续享受减免税、保税待遇的，应当到海关办理变更纳税义务人的手续。

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.

纳税义务人欠税或者在减免税货物、保税货物监管期间，有撤销、解散、破产或者其他依法终止经营情形的，应当在清算前向海关报告。

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.

海关应当依法对纳税义务人的应缴税款予以清缴。

The customs shall collect all the overdue duties from the taxpayers in accordance with the law.

第五章 进境物品进口税的征收

Chapter V Levy of Import Duties on Imported Articles

第五十六条 进境物品的关税以及进口环节海关代征税合并为进口税，由海关依法征收。

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.

第五十七条 海关总署规定数额以内的个人自用进境物品，免征进口税。

Article 57. Importation of self-use articles within the quantity specified by the Customs General Administration is exempted from import duties.

超过海关总署规定数额但仍在合理数量以内的个人自用进境物品，由进境物品的纳税义务人在进境物品放行前按照规定缴纳进口税。

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.

超过合理、自用数量的进境物品应当按照进口货物依法办理相关手续。

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.

国务院关税税则委员会规定按货物征税的进境物品，按照本条例第二章至第四章的规定征收关税。

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.

第五十八条 进境物品的纳税义务人是指，携带物品进境的入境人员、进境邮递物品的收件人以及以其他方式进口物品的收件人。

Article 58. Taxpayers of imported articles refer to entry persons carrying the articles into China, the receiver of entering postal articles, and consignee of articles imported by other means.

第五十九条 进境物品的纳税义务人可以自行办理纳税手续，也可以委托他人办理纳税手续。接受委托的人应当遵守本章对纳税义务人的各项规定。

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.

第六十条 进口税从价计征。

Article 60. Ad valorem applies to import duties.

进口税的计算公式为：进口税税额＝完税价格×进口税税率

Calculating formula of import duties is: import duties = customs value x import tariff rate

第六十一条 海关应当按照《进境物品进口税税率表》及海关总署制定的《中华人民共和国进境物品归类表》、《中华人民共和国进境物品完税价格表》对进境物品进行归类、确定完税价格和确定适用税率。

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.

第六十二条 进境物品，适用海关填发税款缴款书之日实施的税率和完税价格。

Article 62. Tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles.

第六十三条 进口税的减征、免征、补征、追征、退还以及对暂准进境物品征收进口税参照本条例对货物征收进口关税的有关规定执行。

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

第六十四条 纳税义务人、担保人对海关确定纳税义务人、确定完税价格、商品归类、确定原产地、适用税率或者汇率、减征或者免征税款、补税、退税、征收滞纳金、确定计征方式以及确定纳税地点有异议的，应当缴纳税款，并可以依法向上一级海关申请复议。

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.

对复议决定不服的，可以依法向人民法院提起诉讼。

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.

第六十五条 进口环节海关代征税的征收管理，适用关税征收管理的规定。

Article 65. Provisions on levy of customs duties shall be applicable to the administration of levying of import links duties levied by the customs on behalf of another.

第六十六条 有违反本条例规定行为的，按照《海关法》、《中华人民共和国海关法行政处罚实施细则》和其他有关法律、行政法规的规定处罚。

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.

第六十七条 本条例自２００４年１月１日起施行。１９９２年３月１８日国务院修订发布的《中华人民共和国进出口关税条例》同时废止。

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.