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Article 1. With a view to guaranteeing the implementation of the State policies concerning Customs duties and the State financial revenue, safeguarding the legitimate rights and interests of legal business operations and preventing evasion of Customs duties by way of declaring lower or false deceptive prices and in accordance with the Article 10 of "The Regulations of the People's Republic of China on Import and Export Customs Duties", these regulations hereof are formulated. Article 2. The Customs evaluate the prices of import goods for levying Customs duties in the following cases: (1) The declared prices are obviously lower than the prices of the same or similar goods imported by other units for large quantities of transactions and no legal documents or proper reasons are provided for such declared prices; (2) The declared prices which the Customs have come to know to be obviously lower than the normal prices of the same or similar goods at the international market and no legal documents or proper reasons are provided for such declared prices; (3) The Customs have sufficient evidence on hand to prove that the seller and buyer have special economic connections; and (4) Other special circumstance of transactions which the Customs deems it necessary to evaluate the prices. Article 3. With reference to the following prices, the Customs evaluate the prices of import goods: (1) The settlement prices of the goods at the market of the exporter country; (2) The settlement prices of the same or similar goods at the market of the exporter country; (3) The settlement prices of the same or similar goods at the international market; (4) The prices obtained by deducting rational amount of taxes, fees and profits from the wholesale price of the import goods in question at the home market; (5) Other price evaluation methods the customs deem as rational. The above-mentioned five methods for price evaluation are to be employed in the preference order as listed above, that is, when it is impossible to use the first method, the second method will be used. Article 4. The Customs price evaluations are applicable to the goods in question as recognized by the Customs on the day of declaration for the import of the goods. If the goods arrive in installments, the prices of the batches following the first are evaluated as the evaluated price of the first batch on the day of declaration of import. Article 5 The consignees of import goods and their agents shall declare the real prices of import goods to the Customs and furnish the legal and genuine documents on the settlement price to the Customs in accordance with "Customs Law of the People's Republic of China" and "Regulations of the People's Republic of China on Import and Export Customs Duties". Article 6. If the Customs find, within three years, the evidence of deception for evading Customs duties by way of declaring false lower prices than the market settlement prices of the import goods, the case will be dealt with in accordance with the relevant regulations in "Customs Law of the People's Republic of China". If the litigant who confesses on his or her own initiative to have declared false lower prices than the settlement prices of import goods and have deceived the Customs after the Customs have levied the duties, he or she will be handled leniently in accordance with the seriousness of the matter. Article 7. The Customs will, after investigation, award the units or persons who expose someone's tax evasions through declaring false lower prices or deception in accordance with relevant regulations and keep the informer's identity secret. Article 8. The right to interpret these regulations hereof resides with the Customs General Administration of the People's Republic of China. Article 9. These Regulations hereof will go into effect as of May 1, 1991. |
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