Chapter I General Provisions
Article 1 These Regulations are formulated in accordance with the relevant provisions of the Customs Law of the People’s Republic of China (hereinafter referred to as the Customs Law) for the purposes of implementing the policy of opening to the outside world and promoting the development of foreign economic relations and foreign trade and the national economy.
Article 2 Unless otherwise provided for by laws or administrative regulations, the Customs shall, in accordance with these Regulations, collect import or export duties on all goods permitted by the People’s Republic of China to be imported into or exported out of the Customs territory and all inward articles.
Article 3 The State Council shall formulate the Customs Import and Export Tariff of the People’s Republic of China (hereinafter referred to as the Tariff) and the Flat Duty Rates on Inward Articles of the People’s Republic of China (hereinafter referred to as the Flat Duty Rates on Inward Articles), providing for tariff items, tariff headings and duty rates, which constitute component parts of these Regulations.
Article 4 The State Council shall establish the Tariff Commission, which is responsible for making adjustment to and interpretation of tariff items, tariff headings and duty rates in the Tariff and the Flat Duty Rates on Inward Articles and implementing such adjustment and interpretation after they are submitted to and approved by the State Council; determining the goods subject to temporary duty rates and the rates and duration thereof; determining tariff quota rates; determining the imposition of anti-dumping duty, countervailing duty, safeguard duty, retaliatory duty or other tariff measures; determining the application of duty rates under special circumstances; and performing other functions and responsibilities prescribed by the State Council.
Article 5 The consignee of import goods, the consignor of export goods and the owner of inward articles are duty payers.
Article 6 The Customs and staff members thereof shall fulfill the responsibility of duty collection in accordance with the statutory authority and procedure, safeguard State interests, protect lawful rights and interests of duty payers, and receive supervision according to law.
Article 7 A duty payer has the right to request the Customs to keep confidential its commercial secrets, and the Customs shall keep confidential such secrets for the duty payer according to law.
Article 8 The Customs shall, in accordance with the relevant provisions, reward units and individuals that inform against violations of these Regulations or provide assistance in investigating such violations, and be responsible for keeping secrets concerned.