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Article 1. In order to regulate the customs evaluation of the royalties of imported goods, these Measures are enacted in accordance with the Customs Law of the People's Republic of China and the Regulations of the People's Republic of China on Import and Export Customs Duties. Article 2. Royalties mentioned in these Measures shall refer to the fees paid by the buyer of the imported goods in order to get the permission to use the patent, trademark, know-how, works with copyright, and other rights, including: (1) Royalty for patent right; (2) Royalty for trademark right; (3) Royalty for copyright; (4) Royalty for know-how; (5) Royalty for the right to distribute or resell; and (6) Other similar expenses. Article 3. The royalty meeting all of the following conditions shall be included in the duty-paid price of the imported goods: (1) The royalty is related to the imported goods; and (2) The seller's export and sale of those goods to within the People's Republic of China is conditioned on the payment of the royalty. Article 4. The royalty meeting the provisions of Articles 5 to 8 of these Measures shall be regarded as related to the imported goods. Article 5. The royalty is paid for patent right or the right to use know-how, and the imported goods are in any of the following circumstances: (1) Goods containing any patent or know-how; (2) Goods produced by using any patented method or know-how; or (3) Machines and equipment specially designed or manufactured for implementing the patent or know-how. Where the patent or know-how is imported in the form of tape, disk, compact disk, or other similar media, or is downloaded or transmitted through network or satellite, it shall be regarded as related to the imported goods mentioned in the preceding paragraph. Article 6. The royalty is paid for trademark right, and the imported goods are in any of the following circumstances: (1) Imported goods attached with the trademark; (2) Imported goods that are attached with the trademark after importing and that may be directly resold; or (3) Goods that contain the trademark right when imported and that may be resold after light processing and being attached with the trademark. Article 7. The royalty is paid for copyright, and the imported goods are in either of the following circumstances: (1) Imported goods containing software, words, music, graphics, images, or other similar contents, including the form of tape, disk, compact disk, or other similar media; or (2) Imported goods containing other contents with copyright. Article 8. The royalty is paid for the right to distribute, resell or other similar rights owned by the seller of the imported goods within the customs boundary of the People's Republic of China, and the imported goods are in either of the following circumstances: (1) Goods that may be directly sold after importing; or (2) Goods that may be resold after light processing. Article 9. Item (2) of Article 3 of these Measures is met where the payment of the royalty constitutes the premise for the seller of the imported goods to sell those goods within the customs boundary of the People's Republic of China, that is, the goods would not be traded under the conditions stipulated in the contract if the buyer failed to pay the aforesaid expenses. Article 10. Taxes shall be levied, at the tax rate applicable to the imported goods, with respect to the royalties included in the duty-paid price. Article 11. In reporting the imported goods to the customs office, the consignee shall faithfully report to the customs office the royalties paid in various forms, and shall provide objective and quantifiable data materials. Where the royalties paid by the consignee meets Article 3 of these Measures, they shall be included in the duty-paid price of the imported goods, the customs office shall examine the royalties on the basis of the objective and quantifiable data materials and determine the duty-paid price of the imported goods; where the consignee is unable to provide the relevant materials, or the data materials provided by the consignee cannot be quantified objectively, the customs office shall evaluate the duty-paid price of the imported goods in accordance with the Measures of the People's Republic of China for Customs Determination of the Duty-Paid Price of Imported and Exported Goods. Where the consignee provides any evidence showing that any royalty is not in conformity with Article 3 of these Measures, that royalty shall not be included in the duty-paid price of the imported goods upon examination and confirmation by the customs office. Where the duty-paid price declared by the consignee already includes the royalty, such royalty shall be deducted; where the royalty declared by the consignee is not specified separately, and the customs office is unable to determine the royalty on the basis of the data materials provided by the consignee, such royalty shall not be deducted. Article 12. Where among all the royalties paid by the consignee, only expenses for some rights meet Article 3 of these Measures, or the royalties that are paid by the consignee and that meet Article 3 of these Measures only involve some imported goods, the customs office shall make reasonable calculation according to the objective and quantifiable standards and the generally accepted accounting principles, and shall include the royalties for the relevant part in the duty-paid price of the imported goods. Article 13. Where the following expenses that the imported goods involve are specified separately, they may be excluded from the duty-paid price of the imported goods upon examination and confirmation by the customs office: (1) Expenses paid for reproducing the imported goods within China; and (2) Expenses paid for technical training and overseas investigation. Where the duty-paid price declared by the consignee already includes the aforesaid expenses, those expenses shall be deducted; where the aforesaid expenses are not separately specified, and the customs office can not determine on the basis of the data materials provided by the consignee, those expenses shall not be deducted. Article 14. If any consignee of the imported goods, in violation of the provisions, fails to report the royalties faithfully, or make any false report or no report at all, the customs office shall punish that consignee in accordance with the Customs Law of the People's Republic of China and the Implementation Rules for the Administrative Punishment of the Customs Law of the People's Republic of China; and the criminal liabilities shall be investigated into if a crime is constituted. Article 15. Meaning of the following terms used in these Measures: "Payment of the expenses" mentioned in these Measures shall refer to all the royalties paid by the buyer through various forms, including the amount paid the payable. "Software" mentioned in these Measures shall refer to the program or document used by data processing equipment prescribed by the Regulations on the Protection of Computer Software. "Know-how" mentioned in these Measures shall refer to undisclosed knowledge, experience, methods, and knacks, in the form of drawings, models, technical materials, and criteria, in the aspects of technique process, production direction, product design, quality control, testing, and marketing and management. "Expenses for technical training" mentioned in these Measures shall refer to the expenses paid by the buyer of the imported goods for the teaching, room and board, traffic, medical insurance etc., of the training teachers and personnel where the seller or a third party relating thereto give relevant technical direction about the imported goods to the technical personnel dispatched by the buyer. "Light processing" mentioned in these Measures shall refer to dilution, mixing, classification, simple assembling, repacking, or other similar processing. Article 16. The power to interpret these Measures shall remain with the General Administration of Customs. Article 17. These Measures shall be implemented as of July 1, 2003. The Interim Measures of the Customs of the People's Republic of China for Tax Collection and Exemption for the Software Fees of Imported Goods promulgated on January 8, 1993, shall be repealed at the same time. |
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