第三十一条 纳税义务人应当按照《税则》规定的目录条文和归类总规则、类注、章注、子目注释以及其他归类注释，对其申报的进出口货物进行商品归类，并归入相应的税则号列；海关应当依法审核确定该货物的商品归类。

Article 31. Taxpayers shall categorise the goods declared for import and export in line with the articles of the catalogue of the Customs Tariffs, and the general provisions, category explanatory note, chapter explanatory note, sub-item explanatory note, and other categorisation explanatory notes of categorisation, and list the goods under the correspondingtariff lines, and the customs shall check and verify the commodities categorisation of the goods in question in accordance with the law.

第三十二条 海关可以要求纳税义务人提供确定商品归类所需的有关资料；必要时，海关可以组织化验、检验，并将海关认定的化验、检验结果作为商品归类的依据。

Article 32. Customs may request the taxpayers to provide related materials needed to identify the commodities categorisation. In cases of necessity, the customs may organise testing and inspection, and hold results of testing and inspection recognized by the customs as a basis for commodities categorisation.

第三十三条 海关为审查申报价格的真实性和准确性，可以查阅、复制与进出口货物有关的合同、发票、账册、结付汇凭证、单据、业务函电、录音录像制品和其他反映买卖双方关系及交易活动的资料。

Article 33. The customs may consult and make copies of contracts, invoices, account books, certificate of foreign exchange settlement and payment, bills, business letters and telegraphs, voice and image recording products, and other materials reflecting the relationship and transaction activities of buyers and sellers in order to examine the authenticity and accuracy of the declared value.

海关对纳税义务人申报的价格有怀疑并且所涉关税数额较大的，经直属海关关长或者其授权的隶属海关关长批准，凭海关总署统一格式的协助查询账户通知书及有关工作人员的工作证件，可以查询纳税义务人在银行或者其他金融机构开立的单位账户的资金往来情况，并向银行业监督管理机构通报有关情况。

In cases where the customs is skeptical of the value declared by the taxpayer and the amount of duties involved is huge, the customs may, subject to the approval from the governor of customs directly subordinated to the Customs General Administration, or from the authorized governor of the customs subordinate to the customs directly subordinated to the Customs General Administration, consult the capital transactions of the institutional bank accounts opened by the taxpayer in question with banks or other financial institutions, on the strength of the letter of notice soliciting assistance in enquiring into bank accounts made by the Customs General Administration in a unified manner and the working identitycertificates of the related working staff, and notify the banking regulatory authority of the relevant information.

第三十四条 海关对纳税义务人申报的价格有怀疑的，应当将怀疑的理由书面告知纳税义务人，要求其在规定的期限内书面作出说明、提供有关资料。

Article 34. In cases where the customs is skeptical of the value declared by the taxpayers, it shall notify the taxpayer in writing of its reasons for being skeptical, and request the taxpayer to make written explanation and provide related materials within the specified period of time.

纳税义务人在规定的期限内未作说明、未提供有关资料的，或者海关仍有理由怀疑申报价格的真实性和准确性的，海关可以不接受纳税义务人申报的价格，并按照本条例第三章的规定估定完税价格。

In cases where the taxpayer fails to give explanations and related materials within the specified period of time, or the customs still has reason to question the authenticity and accuracy of the declared value, the customs may refuse to accept the declared value and evaluate the customs value in line with the provisions of Chapter III of this set of regulations.

第三十五条 海关审查确定进出口货物的完税价格后，纳税义务人可以以书面形式要求海关就如何确定其进出口货物的完税价格作出书面说明，海关应当向纳税义务人作出书面说明。

Article 35. In cases where the customs examines and identifies the customs value of the import and export goods, the taxpayer may, in writing, request the customs to provide written explanation concerning how it identifies the customs value of the import and export goods, the customs shall make such written explanations to the taxpayers.

第三十六条 进出口货物关税，以从价计征、从量计征或者国家规定的其他方式征收。

Article 36. Customs duties of import and export goods may be levied by means of ad valorem, specific duties, or otherwise specified by the State.

从价计征的计算公式为：应纳税额＝完税价格×关税税率

Calculating formula for ad valorem is: duty payable = customs value x tariff rate;

从量计征的计算公式为：应纳税额＝货物数量×单位税额

Calculating formula for specific duty is: duty payable = quantity of goods x unit tariff

第三十七条 纳税义务人应当自海关填发税款缴款书之日起１５日内向指定银行缴纳税款。

Article 37. Taxpayers shall pay duties to the designated banks within 15 days starting from the day when the customs issues the letter of payment of duty.

纳税义务人未按期缴纳税款的，从滞纳税款之日起，按日加收滞纳税款万分之五的滞纳金。

In cases where the taxpayers fail to pay the duties within the specified period of time, a late fee of 5/10,000 of the amount of duty which has failed to be paid will be charged on a daily basis, starting from the first day of delay.

海关可以对纳税义务人欠缴税款的情况予以公告。

The customs may publish the failure of taxpayers to pay duty.

海关征收关税、滞纳金等，应当制发缴款凭证，缴款凭证格式由海关总署规定。

In levying customs duties, late fees, and others, the customs shall print and issue a certificate of payment of duties and the pattern of the certificate will be specified by the Customs General Administration.

第三十八条 海关征收关税、滞纳金等，应当按人民币计征。

Article 38. In levying customs duties, late fees and others, the customs shall collect them in RMB.

进出口货物的成交价格以及有关费用以外币计价的，以中国人民银行公布的基准汇率折合为人民币计算完税价格；

In cases where the transaction value and the related fees of the import and export goods are calculated with foreign currencies, the value will be converted into RMB customs value based on the standard base foreign exchange rate published by the People's Bank of China.

以基准汇率币种以外的外币计价的，按照国家有关规定套算为人民币计算完税价格。适用汇率的日期由海关总署规定。

In cases where the foreign currency used is not the type specified in the standard base foreign exchange rate, the value will be converted into RMB customs value by means of cross-conversion in line with the related provisions of the State. The date of foreign exchange applicable will be specified by the Customs General Administration.

第三十九条 纳税义务人因不可抗力或者在国家税收政策调整的情形下，不能按期缴纳税款的，经海关总署批准，可以延期缴纳税款，但是最长不得超过６个月。

Article 39. In cases where the taxpayer fails to pay the duties within the specified period of time due to force majeure or under the circumstances where the State is adjusting its taxation policies, they may delay their payment of duties, subject to the approval by the Customs General Administration, with the longest delay of no more than 6 months.

第四十条 进出口货物的纳税义务人在规定的纳税期限内有明显的转移、藏匿其应税货物以及其他财产迹象的，海关可以责令纳税义务人提供担保；

Article 40. In cases where the taxpayers of import and export goods are found to have obvious traces of transferring or concealing dutiable goods and other properties within the period of duty payment, the customs may request the taxpayers to provide guarantee.

纳税义务人不能提供担保的，海关可以按照《海关法》第六十一条的规定采取税收保全措施。

In cases where the taxpayers are not able to provide guarantee, the customs may, in line with the provisions of article 61 of the Customs Law, adopt duty safeguard measures.

纳税义务人、担保人自缴纳税款期限届满之日起超过３个月仍未缴纳税款的，海关可以按照《海关法》第六十条的规定采取强制措施。

In cases where the taxpayers or guarantors fail to pay duties after three months upon the expiration of the duty payment period, the customs may, in line with the provisions of article 60 of the Customs Law, adopt compulsory measures.