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TABLE OF CONTENTS CHAPTER I GENERAL RULES CHAPTER II DUTIABLE VALUE OF IMPORT GOODS CHAPTER III DUTIABLE VALUE OF SPECIAL IMPORT GOODS CHAPTER IV DUTIABLE VALUE OF EXPORT GOODS CHAPTER V CALCULATION OF THE FREIGHT AND THE RELEVANT EXPENSES AND INSURANCE PREMIUMS IN THE DUTIABLE VALUE OF IMPORT AND EXPORT GOODS CHAPTER VI DETERMINATION OF DUTIABLE VALUE CHAPTER VII LEGAL RESPONSIBILITIES CHAPTER VIII SUPPLEMENTARY RULES CHAPTER I GENERAL RULES Article 1. These Measures have been enacted, in accordance with the Customs Law of the People's Republic of China, the Regulations of the People's Republic of China on Import and Export Duties and other relevant laws and administrative regulations, for the purpose of directly assessing the dutiable value of import and export goods. Article 2. The Customs shall observe the assessment principles of objectiveness, fairness and unification, and assess the dutiable value of import and export goods in accordance with these Measures. CHAPTER II DUTIABLE VALUE OF IMPORT GOODS Article 3. The dutiable value of import goods shall be assessed by the customs on the basis of the transaction value of those goods, and shall include the freight, the relevant expenses and insurance premiums of the goods before it is transported to and unloaded at the import place within the People's Republic of China. Transaction value of import goods refers to the paid-in or payable value that the buyer shall pay for the goods and that is adjusted in accordance with Article 4 and Article 5 of these Measures. Transaction value of import goods shall meet the following requirements: (1) The buyer shall not be restricted with respect to the disposition or use of the import goods, with the exception of the restriction provided for by laws and regulations of China, the restrictions on areas where the goods will be resold, and the restrictions that have no substantial impact on the value of the goods; (2) The value of the goods shall not be affected by the conditions or factors that make the determination of the transaction value of those goods impossible; (3) The seller may not directly or indirectly acquire any proceeds arising from the buyer's reselling, disposition or use of the import goods, unless adjustment may be made according to Article 4 of these Measures; and (4) There is no special relation between the buyer and the seller. If there is any special relation, it shall conform to Article 6 of these Measures. Article 4. In determination of the dutiable value of import goods, the following expenses or values shall be included: (1) The following expenses shall be borne by the buyer: 1. Commission and brokerage other than the buying commission; 2. Expenses for the containers which are regarded as integral parts of those goods; and 3. Expenses for the package materials and packaging labor service; (2) Value of the following goods or services that may be shared in appropriate proportions and that are directly or indirectly provided for free or sold at a price lower than the cost price to the seller or relevant parties by the buyer: 1. The materials, parts, accessories and similar goods contained by those goods; 2. The tools, molds and similar goods used in the manufacturing of those goods; 3. The materials consumed in the manufacturing of those goods; and 4. The engineering design, technology research and development, techniques and drawings, that are needed for manufacturing those goods abroad; (3) The franchise royalties related to those goods that shall be directly or indirectly paid by the buyer as a condition for the buyer's selling of those goods to the People's Republic of China; and (4) The proceeds directly or indirectly acquired by the seller from the buyer's reselling, disposition or use of those goods after import. With regard to the expenses or values mentioned in the preceding paragraph, the consignee of the import goods shall provide objective and quantitative data to the customs. In the absence of such data, the dutiable value shall be assessed by the customs in accordance with Articles 7 to 11 of these Measures. Article 5. In determination of the dutiable value of import goods, the following expenses shall be listed separately and may not be included: (1) Expenses for capital construction, installment, assemblage, maintenance and technical services for the workshops, machines and equipment, after they are imported; (2) Freight for the goods after they are transported to the import place within China; or (3) Import duty and other domestic taxes. Article 6. Where there is any special relation between the buyer and the seller, if such relation is determined by the customs as having no impact on the transaction value, or the consignee of the import goods can prove that the transaction value is close to any of the following values occurring at or at about the same time, the customs shall accept such transaction value: (1) Transaction value of the identical or similar goods sold to a buyer within China that with no special relation; (2) Dutiable value of the identical or similar goods determined according to Article 9 of these Measures; or (3) Dutiable value of the identical or similar goods determined according to Article 10 of these Measures. In comparison with the values prescribed in the preceding paragraphs, the customs shall consider the differences in business level and import quantity, and the expense differences resulted from the items listed in Article 4 and Article 5 of these Measures and the existence of special relation between the two parties to the transaction. Article 7. Where the dutiable value of import goods can't be determined according to Article 3 of these Measures, the customs shall use the following methods to assess the dutiable value as follows successively: (1) Method of using the transaction value of the identical goods; (2) Method of using transaction value of the similar goods; (3) Method of subtraction; (4) Method of calculation; and (5) Method of rational assessment. If the consignee of the import goods makes the request and provides the relevant materials, he may, with the consent of the customs, choose the order of application of the method of subtraction and the method of calculation. Article 8. When using the methods of transaction value of the identical or similar goods, the customs shall assess the dutiable value on the basis of the transaction value of the identical or similar goods imported at or at about the same time as the import goods assessed. When assessing the dutiable value of import goods in accordance with the preceding paragraph, the customs shall use the transaction of the same or similar goods of the same business level and in basically the same quantity as the said goods. However, the differences between the said goods and the identical or similar goods in costs and other expenses resulted from the differences of transportation distance and modes shall be adjusted on the basis of the objective and quantitative data. In absence of transaction value of the identical or similar goods mentioned in the preceding paragraph, the transaction value of the identical or similar goods of different business level or in different import quantity may be adopted, however, the differences between the said goods and the identical or similar goods in value, costs and other expenses resulted from the differences in business level, import quantity, transportation distance and modes shall be adjusted on the basis of the objective and quantitative data. When assessing the dutiable value of the import goods according to this Article, the customs shall first use the transaction value of the identical or similar goods manufactured by the same manufacturer, only in the absence of such value may the customs use the transaction value of the identical or similar goods manufactured in the same manufacturing country or region. If there are many transaction values of the identical or similar goods, the dutiable value shall be assessed on the basis of the lowest transaction value. Article 9. When using the method of subtraction, the customs shall assess the dutiable value on the basis of the price at which the assessed import goods, and the identical or similar goods are sold within China, and the goods sold at such price shall meet the following conditions at the same time: (1) Sold at or at about the same time as the importation of the assessed goods; (2) Sold in the status as they are imported; (3) Sold at the first link within China; (4) The accumulated sales quantity of the goods is the largest; and (5) Sold to parties without special relations within China. When the customs assesses the dutiable value of import goods according to the preceding paragraph, the following items shall be deducted: (1) Profits and general expenses, as well as the commission generally paid, of the goods of the same grade or same kind as those goods when they are sold within China; (2) Freight, insurance premiums, loading fee and other relevant expenses occurring after the goods are transported to the entry spot within China; and (3) Import duty, import linkage tax and other domestic taxes related to the import and selling of the foregoing goods. In assessment of the dutiable value of import goods according to Paragraphs 1 and 2 of this Article, if the assessed goods, the identical or similar import goods are not sold within China at or at about the same time as the importation of the assessed goods, the time for selling within China may, when the other conditions prescribed in Paragraph 1 of this Article are met, be extended, namely within 90 days from the day on which the customs accepts the declaration of the assessed goods. If the assessed goods, the identical or similar import goods are not sold within China in the status as they are imported, the sales price of the further processed goods may be used to assess the dutiable value at the request of the consignee, given that the other conditions prescribed in Paragraph 1 of this Article are met, but the added value after processing shall also be deducted at the same time. In determination of the items to be deducted according to this Article, the customs shall use the principles and methods consistent with the accounting principles generally acknowledged within China. Article 10. When using the method of calculation, the customs shall assess the dutiable value of import goods on the basis of the sum of the following items: (1) Value of the raw materials used in the manufacturing of those goods and the expenses for assembling or other processing; (2) Profits and general expenses consistent with those arising from the exporting of the goods of the same grade or kind to China; and (3) Freight and the relevant expenses and insurance premiums occurring before the goods are transported to and unloaded at the entry spot within China. When assessing the dutiable value of import goods according to the preceding paragraph, the customs may, after obtaining the consent of the overseas manufacturer and notifying the government of the relevant country or region in advance, verify abroad the relevant materials provided by that enterprise. When determining the relevant values or expenses according to Paragraph 1 of this Article, the customs shall use the principles and methods consistent with the accounting principles generally acknowledged in the manufacturing country. Article 11. When using the method of rational assessment, the customs shall, in accordance with the assessment principles of these Measures, assess the dutiable value of import goods on the basis of the data acquired within China, but may not use the following prices: (1) Domestic sales price of the goods manufactured within China; (2) The higher prices among the available prices; (3) Sales price of the goods on the market of the export country; (4) Price calculated on the basis of the values or expenses other than those specified in Paragraph 1 of Article 10 of these Measures; (5) Sales price of the goods exported to a third country or region; (6) The lowest fixed price, or arbitrary or fictive prices. CHAPTER III DUTIABLE VALUE OF SPECIAL IMPORT GOODS Article 12. With respect to the imported materials for processing trade and the finished products thereof, if it is needed to levy taxes on them or to make up the taxes for domestic sales of them, the customs shall assess the dutiable value according to the provisions of Chapter II of these Measures. Among them: (1) With respect to the imported materials for processing with imported materials for which tax collection is required at importation, the value declared for import shall be taken as the basis for assessment; (2) With respect to the imported materials for processing with imported materials or the finished products thereof (including inferior products and by-products) that are sold in the domestic market, the import value of those materials shall be taken as the basis for assessment; (3) With respect to the imported materials for processing with customers' materials or the finished products thereof that are sold in the domestic market (including inferior products and by-products), the value of those products declared for sales in the domestic market shall be taken as the basis for assessment; (4) With respect to the finished products sold in the domestic market by the processing enterprises of export processing zones (including inferior products and by-products), the values of those finished products declared for sales in the domestic market shall be taken as the basis for assessment; (5) With respect to the imported materials or finished products thereof (including inferior products and by-products) sold in the domestic market by the processing enterprises of bonded zones, the value of those materials and finished products declared for sales in domestic market shall, respectively, be taken as the basis for assessment. If the finished products sold in the domestic market contain any materials purchased domestically, then the import value of the materials purchased from abroad shall be taken as the basis for assessment; (6) With respect to the leftover bits and pieces produced in processing, the value declared for sales in the domestic market shall be taken as the basis for assessment. Article 13. With respect to the imported goods (excluding the imported materials for processing trade and the finished products thereof) that are sold from bonded zones or export processing zones to the outside of such zones, or that are sold from the bonded warehouses to the domestic market, the value determined by the customs for such sales shall be the basis for assessing the dutiable value. With respect to those of which the sales price can't be determined after verification, the customs shall assess the dutiable value according to Articles 7 to 11 of these Measures. If the sales price mentioned in the preceding paragraph hasn't included the storage fee, freight and other relevant expenses occurring in the bonded zones, export processing zones or bonded warehouses, those expenses shall be included according to the objective and quantitative data. Article 14. With respect to the mechanical appliances, means of transport or any other goods declared to the customs for repair abroad are re-imported within the time limit specified by the customs, the dutiable value shall be assessed on the basis of the overseas repair charges, the cost of materials and components, and the freight for re-importing those goods to China and the relevant expenses and insurance premiums that are determined by the customs. Article 15. With respect to the goods sent abroad for processing that are declared to the customs and sent back to China within the time limit prescribed by the customs, the dutiable value shall be assessed on the basis of the overseas processing fee and material fee, and the freight for sending those goods back to China and other relevant expenses and insurance premiums that are determined by the customs. Article 16. With respect to the goods that enter China temporarily upon the approval of the customs, the dutiable value shall be assess according to Articles 7 to 10 of these Measures. Article 17. With respect to the goods imported on lease, the dutiable value shall be assessed according to the following methods: (1) With respect to the lease goods for which rents are paid to foreign countries, the dutiable value shall be assessed on the basis of the rent approved by the customs during the lease term; (2) With respect to the lease goods for hire purchase, the dutiable value shall be assessed on the basis of the hire purchase value approved by the customs; and (3) Where the leaseholder applies for paying the taxes by one lump, the dutiable value shall be assessed according to the provisions of Chapter II of these Measures upon the approval of the customs. Article 18. With respect to the imported samples, exhibits and advertisement displays purchased by domestic entities, the dutiable value shall be assessed on the basis of the purchase value approved by the customs. Article 19. When it is needed to make up the reduced or exempted taxes of the goods, the dutiable value shall be the remaining value by deducting the value of the depreciated parts from the value of those goods approved by the customs at importation, the calculation formula is as follows: Dutiable value = Value approved by the customs at importation x (1- (Time of use before the application for making up the taxes [month] / (Years of regulation x 12))) Article 20. With respect to the goods imported in the forms of barter, consignment, donation, present, etc., the dutiable value shall be assessed according to Articles 7 to 11 of these Measures. CHAPTER IV DUTIABLE VALUE OF EXPORT GOODS Article 21. The dutiable value of export goods shall be examined and determined by the customs on the basis of the purchase value of those goods sold abroad, and shall include the freight and the relevant expenses and insurance premiums before loading the goods at the exit spot within the PRC, but the export duties contained thereby shall be deducted. Purchase value of export goods refers to the value paid-in or payable by the buyer to the seller when those goods are sold to the outside of the PRC. Article 22. When the purchase value of export goods cant' be determined, the dutiable value shall be assessed by the customs by the following methods successively: (1) Purchase value of the identical goods exported to the same country or region at or at about the same time; (2) Purchase value of the similar goods exported to the same country or region at or at about the same time; (3) The value calculated on the basis of the costs, profits and general expenses for manufacturing the identical or similar goods within China, and the freight and the relevant expenses and insurance premiums occurring within China; and (4) The value rationally assessed. Article 23. Where the purchase value of export goods contains the commission paid abroad, such commission shall be stated separately and deducted. CHAPTER V CALCULATION OF THE FREIGHT AND THE RELEVANT EXPENSES AND INSURANCE PREMIUMS IN THE DUTIABLE VALUE OF IMPORT AND EXPORT GOODS Article 24. The freight and the relevant expenses and insurance premiums of import and export goods shall be calculated according to the following methods: (1) For goods imported by sea, such expenses shall be calculated up to the port of unloading in China, or up to the port on an inland river in China where the port of unloading is thereon; (2) For goods imported by land, such expenses shall be calculated up to the first port of entry. If the freight and the relevant expenses and insurance premiums are paid to the port of destination, then such expenses shall be calculated up to the port of destination; (3) For goods imported by air, such expenses shall be calculated up to the first port of entry. If the destination of those goods is a port other than that first port within China, then such expenses shall be calculated up to the port of destination. Article 25. The freight of the goods imported by land, air and sea shall be calculated on the basis of the expenses actually paid. If the freight of the import goods can't be determined or hasn't actually occurred, the customs shall calculate at the freight rate promulgated by the transportation industry at the same time as those goods are imported. Article 26. The insurance premiums of the goods imported by land, air and sea shall be calculated on the basis of the expenses actually paid. If the insurance premiums of the import goods can't be determined or hasn't actually occurred, the customs shall calculate the insurance premiums by 3 бы of "the goods value plus freight". Article 27. For goods imported by mail, the postage shall be taken as the freight and the relevant expenses and insurance premiums. Article 28. For goods imported by railway or highway that are transacted on the term of overseas border port price, the customs shall calculate the freight and the relevant expenses and insurance premiums by 1% of the goods value. Article 29. For means of transport as import goods that are driven into China, the customs may, in determination of the dutiable value, include no other freight. Article 30. If the purchase value of export goods contain any freight or insurance premiums occurring from the leaving port to the overseas port, such freight and insurance premiums shall be deducted. CHAPTER VI DETERMINATION OF DUTIABLE VALUE Article 31. The consignee of import or consigner of export goods shall faithfully declare the purchase value of the goods to the customs, provide the invoices, contracts and encasement lists and other documents, written materials and electric data that can prove the declared value to be true and complete. When the customs deems necessary, the consignee of import or consigner of export goods shall also supplement the information about the relationship between the buyer and seller and the transaction activities, and the materials related to the purchase value. Article 32. The customs may exercise the following functions and powers for examining the truthfulness and accuracy of the declared value: (1) Consulting and duplicating the contracts, invoices, accounts, certificates of foreign exchange settlement and payment, bills, business letters and telegraphs and other written materials and electric data that show the relationship between the buyer and seller and the and transaction activities; (2) Investigating the consignee of import or consigner of export goods, and the companies and enterprises that have financial or other business relations with them about the issues related to the value of the import and export goods; (3) Checking the import and export goods or selecting samples for inspection or testing; (4) Entering the business operation places, goods storage places of the consignee of import or consigner of export goods to inspect the goods and business operation related to the import and export activities; and (5) Consulting the relevant financial institutions or taxation departments about the materials of foreign exchange receipt and payment or the payment of domestic taxes related to the import and export goods. When the customs exercises the functions and powers prescribed in the preceding paragraph to make verification of the value, the consignee of import or consigner of export goods and the relevant entities and departments shall faithfully reflect the facts, provide the account books, documents and other relevant written materials and electric data, and may not refuse, delay or conceal. Article 33. Where the customs doubts the truthfulness or accuracy of the declared value, they shall, in written form, inform the consignee of import or consigner of export goods of the reasons for doubting and ask them to make further explanation in written form or provide relevant materials or other evidence to prove that the value they declared is true and accurate. If the consignee of import or consigner of export goods fails to provide further explanation within 15 days from the day on which the customs sent out the written notification, or the customs still have reasons to doubt the truthfulness or accuracy of the declared value after examining the materials or evidence provided, the customs may refuse to accept the declared value, and assess the dutiable value according to Articles 7 to 11 or Article 22 of these Measures. Article 34. Where the customs has reasons to deem that the special relations between the buyer and the seller influence the transaction value, it shall, in written form, notify the consigner of the import goods to ask him to make further explanation in written form and provide the relevant materials or other evidence that can prove the relations between the two parties haven't influenced the transaction value. If the consigner of import goods fails to make further explanation within 15 days from the day on which the customs sent out the written notification, or the customs still has reasons to believe that the relations between the two parties have influenced the transaction value, the customs may refuse to accept the declared value, and assess the dutiable value according to Articles 7 to 11. Article 35. Where the customs refuses to accept the declared value and assesses the dutiable value according to Article 8 or Items (1) and (2) of Paragraph 1 of Article 22 of these Measures, it may negotiate over the value with the consignee of import or consigner of export goods to obtain the appropriate transaction value of the identical or similar import and export goods. Article 36. The consignee of import or consigner of export goods may apply, in written form, to ask the customs to give a written explanation on how the dutiable value of the import and export goods are assessed. Article 37. Where the customs needs to postpone the making of assessment decision in order to determine the dutiable value of import and export goods, the consignee of import or consigner of export goods may, after providing guarantee to the customs according to law, pick up the goods in advance. The customs shall, within 90 days from the day of guarantee, finish checking the goods that are released upon guarantee, and shall notify the consignee of import or consigner of export goods of the check results. Article 38. The customs shall keep secret the materials that are commercial secrets provided by the buyer, seller or the relevant transacting parties. Article 39. Where the consignee of import or consigner of export goods has any objection to the customs' assessment decision, it may apply for reconsideration according to the relevant provisions of the Customs Law of the People's Republic of China, and the Regulations of the People's Republic of China on Import and Export Duties. CHAPTER VII LEGAL RESPONSIBILITIES Article 40. Whoever violates these Measures shall be dealt with by the customs according to the Customs Law of the People's Republic of China and the Detailed Rules for Implementation of Administrative Punishment of the Customs Law of the People's Republic of China; if a crime has been constituted, the offender shall be transferred to judicial organs for criminal responsibilities according to law. CHAPTER VIII SUPPLEMENTARY RULES Article 41. The meanings of the following terms are: "Within China", refers to within the customs boundaries of the PRC. "Paid-in or payable value", refers to the sum directly or indirectly paid by the buyer for the import goods, namely all the money that has been paid or to be paid by the buyer, as the conditions for which the seller sells the import goods to, the seller or to a third party performing the seller's obligations. "Buying commission", refers to the service charges paid by the buyer to his purchase deputy for the purchase of the import goods. "Brokerage", refers to the service charges paid by the buyer, for the purchase of the import goods, to the broker who represents the interests of both the buyer and the seller. "Franchise royalties", refers to the charges paid by the buyer to obtain the permission for use of the works under the protection of copyright law, the patents, trademarks, know-how and other rights that are related to the import goods. However, in the assessment of dutiable value, the charges for the right of duplication within China may not be included in the paid-in or payable value of those goods. "Identical goods", refers to the goods that are manufactured in the same country or region as the import goods and that are identical with the import goods in all the aspects of physical nature, quality and prestige, however, minor differences in the surfaces are allowed. "Similar goods", refers to the goods that are manufactured in the same country or region, and have, though not identical in all the aspects, the similar characteristics, similar composing materials, the same functions and may be exchanged with the import goods commercially. "At about the same time", refers to within 45 days before and after the day on which the customs accepts the declaration of the import goods to be assessed. "Generally acknowledged accounting principles", refers to the norms in principle and the processing methods of accounting business that are generally observed in the relevant accounting work of the state, including the principles of accrual basis, matching, historical cost, distinguishing between revenue expenditure and capital expenditure. Article 42. If the buyer or the seller is under any of the following circumstances, it shall be deemed that there is special relation between the seller and the buyer: (1) Both the seller and the buyer are the members of a same family; (2) The seller or the buyer is a business senior employee or board director of the other; (3) One party is directly or indirectly controlled by the other; (4) Both the seller and the buyer are directly or indirectly controlled by a third party; (5) The seller and the buyer directly or indirectly control a third party together; (6) One party directly or indirectly possesses, controls or holds 5% or more of the voting stocks or shares publicly issued by the other; (7) One party is the employee, senior employee or board director of the other; or (8) Both the buyer and the seller are the members of a partnership. Where the buyer and the seller have mutual relations in business, and one party is the exclusive deputy, distributor or assignee of the other, if they meet the provisions of the preceding paragraph, it shall be deemed that there are special relations between them. Article 43. "Profits and general expenses" used in Article 9 of these Measures shall be determined according to the materials provided by the consignee of the import goods. If the profits and general expenses of the consignee of the import goods are not the same as those of the goods of the same grade or same kind sold within China, they shall be determined according to the latter. "General expenses" shall include the direct and indirect expenses related to the sales of goods. "Added value after processing" shall be calculated according to the objective and quantitative data related to the processing costs, the standards, calculation methods generally acknowledged in that industry, and other industrial practices. Article 44. "Value of the raw materials and the expenses for the assembling or other processing" used in Article 10 of these Measures shall be determined on the basis of the account books related to the manufacturing of the import goods provided by the overseas manufacturer. The "profits and general expenses" shall be determined according to the materials provided by the overseas manufacturer. If the data showed by such materials are not the same as that of the goods of the same grade or same kind exported to China by other manufacturers, the customs may use other materials to make the determination. The "general expenses" shall include the direct and indirect expenses related to the manufacturing and sales of the goods. Article 45. These Measures shall not apply to the assessment and determination of the dutiable value of the baggage articles of passengers entering China, personal mail articles and other articles for personal use that are permitted to be imported, and the taxable value of the import and export goods and articles that are suspected of being involved in smuggle, the measures for those articles shall be formulated by the General Administration of Customs separately. Article 46. The power to interpret these Measures shall remain with the General Administration of Customs. Article 47. These Measures shall be put into practice on January 1, 2002. The Measures of the Customs of the People's Republic of China for the Assessment of Dutiable Value of Import and Export Goods implemented since September 1, 1992, and the Measures of the Customs of the People's Republic of China for the Assessment of Dutiable Value of Import Goods for Processing Trade implemented since October 1, 1999 shall be abolished at the same time. |
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