| | |
RULES OF THE CUSTOMS OF THE PEOPLE'S REPUBLIC OF CHINA GOVERNING THE LEVYING OF IMPORT DUTIES ON THE ARTICLES OF PASSENGERS' BAGGAGE AND PERSONAL POSTAL PARCELS
(Approved on June 16, 1978 and promulgated and put into effect on August 1, 1978)
| | 中华人民共和国关于入境旅客
行李物品和个人邮递物品征收进口税办法
（一九七八年六月十六日国务院批准，一九七八年八月一日对外贸易部公布施行）
|
Article 1. These Rules have been drawn up with a view to implementing the policy of state control of foreign trade, protecting the country's socialist economy, and simplifying the procedures for the collection of Customs duties so as to facilitate regular traffic.
| | 第一条 为了贯彻国家对外贸易统制政策，保护我国社会主义经济，简化计税手续，便利正常往来，制定本办法。
|
Article 2. Import duties on dutiable articles carried by inbound passengers, imported by means of personal parcels, carried by crew members of inbound means of conveyance for personal use or imported by any other means for personal use (all hereunder referred to as "imported articles") are to be levied by Customs according to these rules.
The import duties referred to in these rules include both Customs duties and industrial and commercial consolidated taxes.
| | 第二条 一切入境的应税旅客行李物品、个人邮递物品和运输工具服务人员携带进口的应税自用物品以及用其他方式进口的个人自用物品（以下简称进口物品），都由海关按照本办法的规定征收进口税。
本办法所称的进口税，包括关税和工商统一税。
|
Article 3. The schedule of import duty rates is as follows:
(See table c018.tbl)
| | 第三条 进口税的税率表如下：
┎────┰─────────────────────────┰──────┒
┃ 号列 ┃ 物 品 名 称 ┃ 进口税率 ┃
┠────╂─────────────────────────╂──────┨
┃ 1 ┃ 粮食和粮食粉 ┃20％ ┃
┃ 2 ┃ 医疗器材、科学仪器、电子计算机 ┃ 20％ ┃
┃ 3 ┃ 药品和制成药品、动植物药料和香料 ┃ 50％ ┃
┃ 4 ┃ 家庭和办公室用机器、录音机、刃具、手工工具、 ┃ ┃
┃ ┃ 手用农具和它们的配件、附件 ┃ 50％ ┃
．．．．．． |
Dear visitor,you are attempting to view a subscription-based section of lawinfochina.com. If you are already a subscriber, please login to enjoy access to our databases . If you are not a subscriber, please subscribe . Should you have any questions, please contact us at:
+86 (10) 8268-9699 or +86 (10) 8266-8266 (ext. 153)
Mobile: +86 133-1157-0713
Fax: +86 (10) 8266-8268
database@chinalawinfo.com
| |
您好：您现在要进入的是北大法律英文网会员专区，如您是我们英文用户可直接 登录，进入会员专区查询您所需要的信息；如您还不是我们 的英文用户，请注册并交纳相应费用成为我们的英文会员 。如有问题请来电咨询；
Tel: +86 (10) 82689699, +86 (10) 82668266 ext. 153
Mobile: +86 13311570713
Fax: +86 (10) 82668268
E-mail: database@chinalawinfo.com
|
| | | |
| | | |