【中英文对照版】中华人民共和国关税法.docx

中华人民共和国关税法Tariff1.awofthePeople,sRepublicofChina制定机关：全国人大常委会发文字号：中华人民共和国主席令第23号公布日期：2024.04.26施行日期：2024.12.01效力位阶：法律法规类别：关税IssuingAuthority:StandingCommitteeoftheNationalPeople'sCongressDocumentNumber:OrderNo.23ofthePresidentofthePeople'sRepublicofChinaDateIssued:04-26-2024EffectiveDate:12-01-20241.evelofAuthority:1.awsAreaof1.aw:TariffOrderofthePresidentofthePeople'sRepublicofChina中华人民共和国主席令(No.23)（第二十三号）TheTariff1.awofthePeople'sRepublicofChina,asadoptedatthe9thSessionoftheStandingCommitteeoftheFourteenthNationalPeople'sCongressofthePeople,sRepublicofChinaonApril26,2024,isherebyissued,andshallcomeintoforceonDecember1,2024.中华人民共和国关税法已由中华人民共和国第十四届全国人民代表大会常务委员会第九次会议于2024年4月26日通过，现予公布，自2024年12月1日起施行。XiJinping,PresidentofthePeople'sRepublicofChina中华人民共和国主席习近平April26,20242024年4月26日中华人民共和国关税法（2024年4月26日第十四届全国人民代表大会常务委员会第九次会议通过）Tariff1.awofthePeople,sRepublicofChina(Adoptedatthe9thSessionoftheStandingCommitteeoftheFourteenthNationalPeople'sCongressofthePeople'sRepublicofChinaonApril26,2024)TableofContentsChapterIGeneralProvisions第一章总则ChapterIlTariffItemsandTariffRates第二章税目和税率ChapterIIIAmountofDutiesPayable第三章应纳税额ChapterIVTaxPreferencesandCollectionofCustomsDutiesunderSpecialCircumstances第四章税征收税收优惠和特殊情形关ChapterVAdministrationofDutyCollection第五章征收管理ChapterVl1.egal1.iability第六章法律责任ChapterVllSupplementalProvisions第七章附贝!|ChapterIGeneralProvisions第一章总则第一条为了规范关税的征收和缴纳，维护进出口秩序，促进对外贸易，推进高水平对外开放，推动高质量发展，维护国家主权和利益，保护纳税人合法权益，根据宪法，制定本法。Article1This1.awisenactedinaccordancewiththeConstitutionforthepurposesofregulatingthecollectionandpaymentofcustomsduties,maintainingtheimportandexportorder,promotingforeigntrade,advancinghigh-levelopeningup,promotinghigh-qualitydevelopment,safeguardingnationalsovereigntyandinterests,andprotectingthelegitimaterightsandinterestsoftaxpayers.第二条中华人民共和国准许进出口的货物、进境物品，由海关依照本法和有关法律、行政法规的规定征收关税。Article2ThegoodspermittedtobeimportedintoorexportedoutofandallarticlesallowedtoenterthePeople'sRepublicofChinashallbesubjecttotariffsinaccordancewiththis1.awandrelevantlawsandadministrativeregulations.Article3Theconsigneesofimportedgoods,theconsignorsofexportedgoods,andthecarriersorrecipientsofentryarticlesaretariffpayers.第三条进口货物的收货人、出口货物的发货人、进境物品的携带人或者收件人，是关税的纳税人。从事跨境电子商务零售进口的电子商务平台经营者、物流企业和报关企业，以及法律、行政法规规定负有代扣代缴、代收代缴关税税款义务的单位和个人，是关税的扣缴义务人。E-commerceplatformbusinesses,logisticscompaniesandcustomsdeclarationcompaniesengagingincross-bordere-commerceretailimports,andentitiesandindividualsspecifiedbyanylaworadministrativeregulationashavingtheobligationtowithholdandremitortocollectandremittariffsarewithholdingagentsoftariffs.第四条进出口货物的关税税目、税率以及税目、税率的适用规则等，依照本法所附中华人民共和国进出口税则（以下简称税则）执行。Article4Thetariffitemsandtariffratesofimportandexportgoodsandrulesapplicabletotariffitemsandtariffrates,amongothers,shallbegovernedbytheCustomsImportandExportTariffsofthePeople,sRepublicofChina(hereinafterreferredtoasthe“Tariffs”)attachedtothis1.aw.第五条个人合理自用的进境物品，按照简易征收办法征收关税。超过个人合理自用数量的进境物品，按照进口货物征收关税。Article5Theentryarticlesforpersonalrationalself-useshallbesubjecttotariffsthroughthesimplecollectionmethod.Theentryarticlesinexcessofthequantityforpersonalrationalselfuseshallbesubjecttotariffsasimportgoods.个人合理自用的进境物品，在规定数额以内的免征关税。Theentryarticlesforpersonalrationalself-useworthnotmorethanaspecifiedamountshallbeexemptedfromtariffs.进境物品关税简易征收办法和免征关税数额由国务院规定，报全国人民代表大会常务委员会备案。ThesimpletariffcollectionmethodforentryarticlesandtheamountsexemptedfromtariffsshallbeprescribedbytheStateCouncil,andbefiledwiththeStandingCommitteeoftheNationalPeople'sCongress.第六条关税工作坚持中国共产党的领导，贯彻落实党和国家路线方针政策、决策部署，为国民经济和社会发展服务。Article6ThetariffworkshalladheretotheleadershipoftheCommunistPartyofChina,implementtheguidelines,principlesandpoliciesanddecisionsandarrangementsofthePartyandthestate,andservethenationaleconomyandsocialdevelopment.第七条国务院设立关税税则委员会，履行下列职责：Article7TheStateCouncilshallestablishaCustomsTariffCommissiontoperformthefollowingfunctions:（一）审议关税工作重大规划，拟定关税改革发展方案，并组织实施；(1) Deliberatingthemajortariffplans,anddrawingupproposalsfortariffreformanddevelopmentandorganizingtheimplementationthereof.（二）审议重大关税政策和对外关税谈判方案；(2) Deliberatingthemajortariffpoliciesandplansfortariffnegotiationswithforeigncountries.（三）提出税则调整建议;(3) OfferingrecommendationsontheTariffs.（四）定期编纂、发布税则；(4) CompilingandpublishingtheTariffsonaregularbasis.（五）解释税则的税目、税率；(5) ExplainingthetariffitemsandtariffratesintheTariffs.（六）决定征收反倾销税、反补贴税、保障措施关税，实施国务院决定的其他关税措施；(6) Decidingontheimpositionofanti-dumpingduties,countervailingduties,anddutiesundersafeguardmeasures,andimplementingothertariffmeasuresdecidedbytheStateCouncil.（七）法律、行政法规和国务院规定的其他职责。(7) Otherfunctionsasprescribedbylaws,administrativeregulationsandtheStateCouncil.国务院关税税则委员会的组成和工作规则由国务院规定。ThecompositionandworkingrulesoftheCustomsTariffCommissionoftheStateCouncilshallbeprescribedbytheStateCouncil.第八条海关及其工作人员对在履行职责中知悉的纳税人、扣缴义务人的商业秘密、个人隐私、个人信息，应当依法予以保密，不得泄露或者非法向他人提供。第二章税目和税率Article8TheCustomsanditsstaffmembersshallkeepconfidentialthetradesecrets,personalprivacy,andpersonalinformationofdutypayersandwithholdingagentstowhichtheyhaveaccessduringtheperformanceoftheirdutiesinaccordancewiththelaw,andshallnotdivulgethemorillegallyprovidethemtoanyoneelse.ChapterIlTariffItemsandTariffRates第九条关税税目由税则号列和目录条文等组成。Article 9 Atariffitemiscomposedofatariffnomenclatureheadingnumbers,atableofcontents,andcorrespondingstipulations,amongothers.关税税目适用规则包括归类规则等。进出口货物的商品归类，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、本国子目注释，以及其他归类注释确定，并归入相应的税则号列。Theapplicablerulesfortariffitemsincludeclassificationrules,amongothers.Theclassificationofimportandexportgoodsshallbedeterminedinaccordancewiththetableofcontents,stipulations,thegeneralprincipleofclassification,categorynotes,chapternotes,subheadingnotes,anddomesticsubheadingannotationsasprescribedintheTariffs,andotherclassificationnotes,andtheclassifiedgoodsshallbeputunderthecorrespondingtariffnomenclatureheadingnumbers.根据实际需要，国务院关税税则委员会可以提出调整关税税目及其适用规则的建议，报国务院批准后发布执行。Asactuallyneeded,theCustomsTariffCommissionoftheStateCouncilmaysubmitrecommendationsonadjustingtariffitemsandtheirapplicablerules,whichshallbeissuedandimplementedafterbeingapprovedbytheStateCouncil.第十条进口关税设置最惠国税率、协定税率、特惠税率、普通税率。Article 10 Themost-favored-nation(ltMFNn)tariffrates,conventionaltariffrates,preferentialtariffrates,andgeneraltariffratesaresetupforimporttariffs.出口关税设置出口税率。Exporttariffratesshallbesetupforexporttariffs.对实行关税配额管理的进出口货物，设置关税配额税率。Tariffquotaratesshallbesetupfortheimportandexportgoodssubjecttotariffquotamanagement.对进出口货物在一定期限内可以实行暂定税率0Provisionaltariffratesmaybeappliedtoimportandexportgoodsduringacertainperiodoftime.第十一条关税税率的适用应当符合相应的原产地规则。Article 11 Theapplicationoftariffratesshallconformtothecorrespondingrulesoforigin.完全在一个国家或者地区获得的货物，以该国家或者地区为原产地；两个以上国家或者地区参与生产的货物，以最后完成实质性改变的国家或者地区为原产地。国务院根据中华人民共和国缔结或者共同参加的国际条约、协定对原产地的确定另有规定的，依照其规定。Forthegoodsentirelyobtainedfromacountryorregion,theplaceoforiginthereofshallbethiscountry(region).Forthegoodstheproductionofwhichisparticipatedinbytwoormorecountries(regions),theplaceoforiginthereofshallbethecountry(region)wherethesubstantialchangeisfinallycompleted.WherethereareotherprovisionsonthedeterminationofplacesoforiginininternationaltreatiesoragreementsconcludedoraccededtobythePeople,sRepublicofChina,suchprovisionsshallprevail.进口货物原产地的具体确定，依照本法和国务院及其有关部门的规定执行。Thespecificdeterminationoftheplacesoforiginofimportgoodsshallbegovernedbythis1.awandtheprovisionsissuedbytheStateCouncilanditsrelevantdepartments.第十二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缔结或者共同参加含有相互给予最惠国待遇条款的国际条约、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。Article 12 TheMFNtariffratesshallbeapplicabletotheimportgoodsoriginatinginthemembersoftheWTO,towhichtheclausesontheMFNtreatmentarecommonlyapplicable,theimportgoodsoriginatinginthecountriesorregionsthathaveconcludedwiththePeople,sRepublicofChinaanyinternationaltreatiesoragreementsthatcontainclausesonreciprocalMFNtreatmentorthoseChinahasaccededto,andtheimportgoodswhoseplacesoforiginarewithinthePeople'sRepublicofChina.原产于与中华人民共和国缔结或者共同参加含有关税优惠条款的国际条约、协定的国家或者地区且符合国际条约、协定有关规定的进口货物，适用协定税率。ConventionaltariffratesshallbeapplicabletotheimportgoodsoriginatinginthecountriesorregionsthathaveconcludedwiththePeople,sRepublicofChinaanyinternationaltreatiesoragreementscontainingclausesontariffpreferencesorthoseChinahasaccededtoandcomplyingwiththerelevantprovisionsoftheinternationaltreatiesoragreements.原产于中华人民共和国给予特殊关税优惠安排的国家或者地区且符合国家原产地管理规定的进口货物，适用特惠税率。PreferentialtariffratesshallbeapplicabletotheimportgoodsoriginatinginthecountriesorregionsthathavebeengrantedspecialpreferentialtariffarrangementsbythePeople,sRepublicofChinaandcomplywiththeprovisionsontheadministrationofplacesoforiginissuedbythestate.原产于本条第一款至第三款规定以外的国家或者地区的进口货物，以及原产地不明的进口货Generaltariffratesshallbeapplicabletotheimportgoodsoriginatinginthecountriesorregionsotherthanthosespecifiedinparagraphs1through3ofthisArticleandtheimportgoods物,适用普通税率。whoseplacesoforiginareunknown.Article 13 WhereaprovisionaltariffrateissetupfortheimportgoodstowhichtheMFNtariffrateapplies,theprovisionaltariffrateshallprevail.Whereaprovisionaltariffrateissetupfortheimportgoodstowhichtheconventionaltariffrateapplies,theloweroneshallprevail;andwheretheMFNtariffrateislowerthantheconventionaltariffrateandnoprovisionaltariffrateissetup,theMFNtariffrateshallprevail.Whereaprovisionaltariffrateissetupfortheimportgoodstowhichthepreferentialtariffrateapplies,theloweroneshallprevail.Withregardtotheimportgoodstowhichthegeneraltariffrateapplies,theprovisionaltariffrateshallnotapply.Whereaprovisionaltariffrateissetupfortheexportgoodstowhichtheexporttariffrateapplies,theprovisionaltariffrateshallprevail.Article 14 Withregardtotheimportandexportgoodssubjecttotariffquotamanagement,thetariffquotarateshallapplytothosewithinthetariffquota,andtheprovisionaltariffrateshallprevailifaprovisionaltariffrateissetup;andforthosebeyondthetariffquota,theapplicabletariffrateshallbegovernedbyArticles12and13ofthis1.aw.第十三条适用最惠国税率的进口货物有暂定税率的，适用暂定税率。适用协定税率的进口货物有暂定税率的，从低适用税率；其最惠国税率低于协定税率且无暂定税率的，适用最惠国税率。适用特惠税率的进口货物有暂定税率的，从低适用税率。适用普通税率的进口货物，不适用暂定税率。适用出口税率的出口货物有暂定税率的，适用暂定税率。第十四条实行关税配额管理的进出口货物，关税配额内的适用关税配额税率，有暂定税率的适用暂定税率；关税配额外的，其税率的适用按照本法第十二条、第十三条的规定执行。第十五条关税税率的调整，按照下列规定执行：Article 15 Theadjustmentstotariffratesshallbegovernedbythefollowingprovisions:（一）需要调整中华人民共和国在加入世界贸易组织议定书中承诺的最惠国税率、关税配额税率和出口税率的，由国务院关税税则委员会提出建议，经国务院审核后报全国人民代表大会常务委员会决定。(1) WhereitisnecessarytoadjustanyMFNtariffrate,tariffquotarate,orexporttariffratepromisedintheProtocolonChina'sAccessiontotheWorldTradeOrganization,theCustomsTariffCommissionoftheStateCouncilshallofferrecommendations,whichshall,afterbeingexaminedbytheStateCouncil,besubmittedtotheStandingCommitteeoftheNationalPeople'sCongressfordecision.（二）根据实际情况，在中华人民共和国加入世界贸易组织议定书中承诺的范围内调整最惠国税率、关税配额税率和出口税率，调整特惠税率适用的国别或者地区、货物范围和税率，或者调整普通税率的，由国务院决定，报全国人民代表大会常务委员会备案。(2) Inlightoftheactualcircumstances,adjustmentstoMFNtariffrates,tariffquotarates,orexporttariffrateswithinthescopepromisedintheProtocolonChina,sAccessiontotheWorldTradeOrganization,adjustmentstocountriesorregionsorthescopeofgoodstowhichpreferentialtariffratesapplyortariffrates,oradjustmentstogeneraltariffratesshallbedecidedbytheStateCouncil,andbefiledwiththeStandingCommitteeoftheNationalPeople,sCongress.（三）特殊情况下最惠国税率的适用，由国务院决定，报全国人民代表大会常务委员会备案。(3) TheapplicationofMFNtariffratesunderspecialcircumstancesshallbedecidedbytheStateCouncil,andbefiledwiththeStandingCommitteeoftheNationalPeople'sCongress.协定税率在完成有关国际条约、协定的核准或者批准程序后，由国务院关税税则委员会组织实施。TheimplementationofconventionaltariffratesshallbeorganizedbytheCustomsTariffCommissionoftheStateCouncilafterthecompletionofproceduresfortheconfirmationorapprovalofrelevantinternationaltreatiesandagreements.实行暂定税率的货物范围、税率和期限由国务院关税税则委员会决定。Thescopeofgoodssubjecttoprovisionaltariffrates,tariffrates,andperiodsshallbedecidedbytheCustomsTariffCommissionoftheStateCouncil.与关税税目调整相关的税率的技术性转换，由国务院关税税则委员会提出建议，报国务院批准后执行。ThetechnicalconversionoftariffratesrelatedtoadjustmentstotariffitemsshallbeproposedbytheCustomsTariffCommissionoftheStateCouncilandbeimplementeduponapprovalbytheStateCouncil.关税税率依照前四款规定调整的，由国务院关税税则委员会发布。TheadjustmentstotariffratesmadeaccordingtotheprecedingfourparagraphsshallbereleasedbytheCustomsTariffCommissionoftheStateCouncil.第十六条依法对进口货物征收反倾销税、反补贴税、保障措施关税的，其税率的适用按照有关反倾销、反补贴和保障措施的法律、行政法规的规定执行。Article16Withregardtotheimportgoodsonwhichanti-dumpingduties,countervailingduties,dutiesundersafeguardmeasuresshallbeimposedinaccordancewiththelaw,theapplicabletariffratesshallbegovernedbytheprovisionsoflawsandadministrativeregulationsonanti-dumping,countervailingandsafeguardmeasures.第十七条任何国家或者地区不履行与中华人民共和国缔结或者共同参加的国际条约、协定中的最惠国待遇条款或者关税优惠条款，国务院关税税则委员会可以提出按照对等原则采取相应措施的建议，报国务院批准后执行。第十八条任何国家或者地区违反与中华人民共和国缔结或者共同参加的国际条约、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Article17WhereanycountryorregionfailstoimplementtheMFNtreatmentclausesorpreferentialtariffclausesinanyinternationaltreatyoragreementconcludedoraccededtobythecountryorregionandthePeople'sRepublicofChina,theCustomsTariffCommissionoftheStateCouncilmayofferrecommendationsontakingthecorrespondingmeasuresbasedontheprincipleofreciprocity,whichshallbeimplementeduponapprovalbytheStateCouncil.Article18Withregardtoacountryorregionthattakesprohibitiveorrestrictivemeasures,imposeadditionaltariffs,ortakesanyothermeasuresthatmayaffectthenormaltradeagainstthePeople,sRepublicofChinaintermsoftradeinviolationoftheinternationaltreatyoragreementconcludedbythecountryorregionandthePeople'sRepublicofChinaortheyhave可以采取征收报复性关税等措施。accededto,measuressuchasimposingretaliatorydutiesontheimportgoodsoriginatinginthecountryorregionmaybetaken.征收报复性关税的货物范围、适用国别或者地区、税率、期限和征收办法，由国务院关税税则委员会提出建议，报国务院批准后执行。Thescopeofgoodssubjecttoretaliatoryduties,applicablecountriesorregions,tariffrates,periods,andcollectionmethodsshallbeproposedbytheCustomsTariffCommissionoftheStateCouncilandbeimplementeduponapprovalbytheStateCouncil.第十九条涉及本法第十六条、第十七条、第十八条规定措施的进口货物，纳税人未提供证明材料，或者提供了证明材料但经海关审核仍无法排除该货物原产于被采取规定措施的国家或者地区的，对该货物适用下列两项税率中较高者：Article19Where,foranyimportgoodsinvolvinganymeasuresprescribedinArticle16,17or18ofthis1.aw,adutypayerfailstoprovidecertificationmaterials,orthecertificationmaterialsprovidedbythedutypayerstillcannotexcludethepossibilitythatthegoodsoriginateinacountryorregionagainstwhichtheprescribedmeasuresaretakenuponexaminationbytheCustoms,thehigheroneofthefollowingtwotariffratesshallapply:（一）因采取规定措施对相关货物所实施的最高税率与按照本法第十二条、第十三条、第十四条规定适用的税率相加后的税率；(1) ThetariffratewhichisthetotalofthehighesttariffratewhichappliestotherelevantgoodsfortakingtheprescribedmeasuresandtheapplicabletariffrateasprescribedinArticle12,13or14ofthis1.aw.（二）普通税率。(2) Generaltariffrate.第二十条进出口货物、进境物品，应当适用纳税人、扣缴义务人完成申报之日实施的税率。Article 20 Withregardtoimportorexportgoodsorentryarticles,thetariffrateimplementedont