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| Order of the President of the People's Republic of China | | 中华人民共和国主席令 |
| (No. 23) | | （第二十三号） |
| The Tariff Law of the People's Republic of China, as adopted at the 9th Session of the Standing Committee of the Fourteenth National People's Congress of the People's Republic of China on April 26, 2024, is hereby issued, and shall come into force on December 1, 2024. | | 《中华人民共和国关税法》已由中华人民共和国第十四届全国人民代表大会常务委员会第九次会议于2024年4月26日通过，现予公布，自2024年12月1日起施行。 |
| Xi Jinping, President of the People's Republic of China | | 中华人民共和国主席 习近平 |
| April 26, 2024 | | 2024年4月26日 |
| Tariff Law of the People's Republic of China | | 中华人民共和国关税法 |
| (Adopted at the 9th Session of the Standing Committee of the Fourteenth National People's Congress of the People's Republic of China on April 26, 2024) | | （2024年4月26日第十四届全国人民代表大会常务委员会第九次会议通过） |
| Table of Contents | | 目 录 |
| Chapter I General Provisions | | 第一章 总 则 |
| Chapter II Tariff Items and Tariff Rates | | 第二章 税目和税率 |
| Chapter III Amount of Duties Payable | | 第三章 应纳税额 |
| Chapter IV Tax Preferences and Collection of Customs Duties under Special Circumstances | | 第四章 税收优惠和特殊情形关税征收 |
| Chapter V Administration of Duty Collection | | 第五章 征收管理 |
| Chapter VI Legal Liability | | 第六章 法律责任 |
| Chapter VII Supplemental Provisions | | 第七章 附 则 |
| Chapter I General Provisions | | 第一章 总 则 |
| Article 1 This Law is enacted in accordance with the Constitution for the purposes of regulating the collection and payment of customs duties, maintaining the import and export order, promoting foreign trade, advancing high-level opening up, promoting high-quality development, safeguarding national sovereignty and interests, and protecting the legitimate rights and interests of taxpayers. | | 第一条 为了规范关税的征收和缴纳，维护进出口秩序，促进对外贸易，推进高水平对外开放，推动高质量发展，维护国家主权和利益，保护纳税人合法权益，根据宪法，制定本法。 |
| Article 2 The goods permitted to be imported into or exported out of and all articles allowed to enter the People's Republic of China shall be subject to tariffs in accordance with this Law and other relevant laws and administrative regulations. | | 第二条 中华人民共和国准许进出口的货物、进境物品，由海关依照本法和有关法律、行政法规的规定征收关税。 |
| Article 3 The consignees of imported goods, the consignors of exported goods, and the carriers or recipients of entry articles are tariff payers. | | 第三条 进口货物的收货人、出口货物的发货人、进境物品的携带人或者收件人，是关税的纳税人。 |
| E-commerce platform businesses, logistics companies and customs declaration companies engaging in cross-border e-commerce retail imports, and entities and individuals specified by any law or administrative regulation as having the obligation to withhold and remit or to collect and remit tariffs are withholding agents of tariffs. | | 从事跨境电子商务零售进口的电子商务平台经营者、物流企业和报关企业，以及法律、行政法规规定负有代扣代缴、代收代缴关税税款义务的单位和个人，是关税的扣缴义务人。 |
| Article 4 The tariff items and tariff rates of import and export goods and the rules applicable to tariff items and tariff rates, among others, shall be governed by the Customs Import and Export Tariffs of the People's Republic of China (hereinafter referred to as the “Tariffs”) attached to this Law. | | 第四条 进出口货物的关税税目、税率以及税目、税率的适用规则等，依照本法所附《中华人民共和国进出口税则》（以下简称《税则》）执行。 |
| Article 5 The entry articles for personal rational self-use shall be subject to tariffs through the simple collection method. The entry articles in excess of the quantity for personal rational self-use shall be subject to tariffs as import goods. | | 第五条 个人合理自用的进境物品，按照简易征收办法征收关税。超过个人合理自用数量的进境物品，按照进口货物征收关税。 |
| The entry articles for personal rational self-use worth not more than a specified amount shall be exempted from tariffs. | | 个人合理自用的进境物品，在规定数额以内的免征关税。 |
| The simple tariff collection method for entry articles and the amounts exempted from tariffs shall be prescribed by the State Council, and be filed with the Standing Committee of the National People's Congress. | | 进境物品关税简易征收办法和免征关税数额由国务院规定，报全国人民代表大会常务委员会备案。 |
| Article 6 The tariff work shall adhere to the leadership of the Communist Party of China, implement the guidelines, principles, policies as well as the decisions and arrangements of the Party and the state, and serve the national economy and social development. | | 第六条 关税工作坚持中国共产党的领导，贯彻落实党和国家路线方针政策、决策部署，为国民经济和社会发展服务。 |
| Article 7 The State Council shall establish a Customs Tariff Commission to perform the following functions: | | 第七条 国务院设立关税税则委员会，履行下列职责： |
| (1) Deliberating the major tariff plans, and drawing up proposals for tariff reform and development and organizing the implementation thereof. | | （一）审议关税工作重大规划，拟定关税改革发展方案，并组织实施； |
| (2) Deliberating the major tariff policies and plans for tariff negotiations with foreign countries. | | （二）审议重大关税政策和对外关税谈判方案； |
| (3) Offering recommendations on the Tariffs. | | （三）提出《税则》调整建议； |
| (4) Compiling and publishing the Tariffs on a regular basis. | | （四）定期编纂、发布《税则》； |
| (5) Explaining the tariff items and tariff rates in the Tariffs. | | （五）解释《税则》的税目、税率； |
| (6) Deciding on the imposition of anti-dumping duties, countervailing duties, and duties under safeguard measures, and implementing other tariff measures decided by the State Council. | | （六）决定征收反倾销税、反补贴税、保障措施关税，实施国务院决定的其他关税措施； |
| (7) Other functions as prescribed by laws, administrative regulations and the State Council. | | （七）法律、行政法规和国务院规定的其他职责。 |
| The composition and working rules of the Customs Tariff Commission of the State Council shall be prescribed by the State Council. | | 国务院关税税则委员会的组成和工作规则由国务院规定。 |
| Article 8 The Customs and its staff members shall keep confidential the trade secrets, personal privacy, and personal information of duty payers and withholding agents to which they have access during the performance of their duties in accordance with the law, and shall not divulge them or illegally provide them to anyone else. | | 第八条 海关及其工作人员对在履行职责中知悉的纳税人、扣缴义务人的商业秘密、个人隐私、个人信息，应当依法予以保密，不得泄露或者非法向他人提供。 |
| Chapter II Tariff Items and Tariff Rates | | 第二章 税目和税率 |
| Article 9 A tariff item is composed of a tariff nomenclature heading number, a table of contents, and corresponding stipulations, among others. | | 第九条 关税税目由税则号列和目录条文等组成。 |
| The applicable rules for tariff items include classification rules, among others. The classification of import and export goods shall be determined in accordance with the table of contents, stipulations, the general principle of classification, category notes, chapter notes, subheading notes, and domestic subheading annotations as prescribed in the Tariffs, and other classification notes, and the classified goods shall be put under the corresponding tariff nomenclature heading numbers. | | 关税税目适用规则包括归类规则等。进出口货物的商品归类，应当按照《税则》规定的目录条文和归类总规则、类注、章注、子目注释、本国子目注释，以及其他归类注释确定，并归入相应的税则号列。 |
| The Customs Tariff Commission of the State Council may, where necessary, submit recommendations on adjusting tariff items and their applicable rules, which shall be issued and implemented after being approved by the State Council. | | 根据实际需要，国务院关税税则委员会可以提出调整关税税目及其适用规则的建议，报国务院批准后发布执行。 |
| Article 10 The most-favored-nation (“MFN”) tariff rates, conventional tariff rates, preferential tariff rates, and general tariff rates are set up for import tariffs. | | 第十条 进口关税设置最惠国税率、协定税率、特惠税率、普通税率。 |
| Export tariff rates shall be set up for export tariffs. | | 出口关税设置出口税率。 |
| Tariff quota rates shall be set up for the import and export goods subject to tariff quota management. | | 对实行关税配额管理的进出口货物，设置关税配额税率。 |
| Provisional tariff rates may be applied to import and export goods during a certain period of time. | | 对进出口货物在一定期限内可以实行暂定税率。 |
| Article 11 The application of tariff rates shall conform to the corresponding rules of origin. | | 第十一条 关税税率的适用应当符合相应的原产地规则。 |
| For the goods entirely obtained from a country or region, the place of origin thereof shall be this country (region). For the goods the production of which involves two or more countries (regions), the place of origin thereof shall be the country (region) where the substantial change is finally completed. Where there are other provisions on the determination of places of origin in international treaties or agreements concluded or acceded to by the People's Republic of China, such provisions shall prevail. | | 完全在一个国家或者地区获得的货物，以该国家或者地区为原产地；两个以上国家或者地区参与生产的货物，以最后完成实质性改变的国家或者地区为原产地。国务院根据中华人民共和国缔结或者共同参加的国际条约、协定对原产地的确定另有规定的，依照其规定。 |
| The specific determination of the places of origin of import goods shall be governed by this Law and the provisions issued by the State Council and its relevant departments. | | 进口货物原产地的具体确定，依照本法和国务院及其有关部门的规定执行。 |
| Article 12 The MFN tariff rates shall apply to the import goods originating in the members of the WTO, to which the clauses on the MFN treatment are commonly applicable, the import goods originating in the countries or regions that have concluded with the People's Republic of China any international treaties or agreements that contain clauses on reciprocal MFN treatment or those China has acceded to, and the import goods whose places of origin are within the People's Republic of China. | | 第十二条 原产于共同适用最惠国待遇条款的世界贸易组织成员的进口货物，原产于与中华人民共和国缔结或者共同参加含有相互给予最惠国待遇条款的国际条约、协定的国家或者地区的进口货物，以及原产于中华人民共和国境内的进口货物，适用最惠国税率。 |
| Conventional tariff rates shall be applicable to the import goods originating in the countries or regions that have concluded with the People's Republic of China any international treaties or agreements containing clauses on tariff preferences or those China has acceded to and complying with the relevant provisions of the international treaties or agreements. | | 原产于与中华人民共和国缔结或者共同参加含有关税优惠条款的国际条约、协定的国家或者地区且符合国际条约、协定有关规定的进口货物，适用协定税率。 |
| Preferential tariff rates shall apply to the import goods originating in the countries or regions that have been granted special preferential tariff arrangements by the People's Republic of China and comply with the provisions on the places of origin issued by the state. | | 原产于中华人民共和国给予特殊关税优惠安排的国家或者地区且符合国家原产地管理规定的进口货物，适用特惠税率。 |
| General tariff rates shall apply to the import goods originating in the countries or regions other than those specified in paragraphs 1 through 3 of this Article and the import goods whose places of origin are unknown. | | 原产于本条第一款至第三款规定以外的国家或者地区的进口货物，以及原产地不明的进口货物，适用普通税率。 |
| Article 13 Where a provisional tariff rate is set up for the import goods to which the MFN tariff rate applies, the provisional tariff rate shall prevail. | | 第十三条 适用最惠国税率的进口货物有暂定税率的，适用暂定税率。 |
| Where a provisional tariff rate is set up for the import goods to which the conventional tariff rate applies, the lower one shall prevail; and where the MFN tariff rate is lower than the conventional tariff rate and no provisional tariff rate is set up, the MFN tariff rate shall prevail. | | 适用协定税率的进口货物有暂定税率的，从低适用税率；其最惠国税率低于协定税率且无暂定税率的，适用最惠国税率。 |
| Where a provisional tariff rate is set up for the import goods to which the preferential tariff rate applies, the lower one shall prevail. | | 适用特惠税率的进口货物有暂定税率的，从低适用税率。 |
| With regard to the import goods to which the general tariff rate applies, the provisional tariff rate shall not apply. | | 适用普通税率的进口货物，不适用暂定税率。 |
| Where a provisional tariff rate is set up for the export goods to which the export tariff rate applies, the provisional tariff rate shall prevail. | | 适用出口税率的出口货物有暂定税率的，适用暂定税率。 |
| Article 14 With regard to the import and export goods subject to tariff quota management, the tariff quota rate shall apply to those within the tariff quota, and the provisional tariff rate shall prevail if a provisional tariff rate is set up; and for those beyond the tariff quota, the applicable tariff rate shall be governed by Articles 12 and 13 of this Law. | | 第十四条 实行关税配额管理的进出口货物，关税配额内的适用关税配额税率，有暂定税率的适用暂定税率；关税配额外的，其税率的适用按照本法第十二条、第十三条的规定执行。 |
| Article 15 The adjustments to tariff rates shall be governed by the following provisions: | | 第十五条 关税税率的调整，按照下列规定执行： |
| (1) Where it is necessary to adjust any MFN tariff rate, tariff quota rate, or export tariff rate committed in the Protocol on China's Accession to the World Trade Organization, the Customs Tariff Commission of the State Council shall offer recommendations, which shall, after being examined by the State Council, be submitted to the Standing Committee of the National People's Congress for decision. | | （一）需要调整中华人民共和国在加入世界贸易组织议定书中承诺的最惠国税率、关税配额税率和出口税率的，由国务院关税税则委员会提出建议，经国务院审核后报全国人民代表大会常务委员会决定。 |
| (2) In light of the actual circumstances, adjustments to MFN tariff rates, tariff quota rates, or export tariff rates within the scope committed in the Protocol on China's Accession to the World Trade Organization, adjustments to countries or regions or the scope of goods to which preferential tariff rates apply or tariff rates, or adjustments to general tariff rates shall be decided by the State Council, and be filed with the Standing Committee of the National People's Congress. | | （二）根据实际情况，在中华人民共和国加入世界贸易组织议定书中承诺的范围内调整最惠国税率、关税配额税率和出口税率，调整特惠税率适用的国别或者地区、货物范围和税率，或者调整普通税率的，由国务院决定，报全国人民代表大会常务委员会备案。 |
| (3) The application of MFN tariff rates under special circumstances shall be decided by the State Council, and be filed with the Standing Committee of the National People's Congress. | | （三）特殊情况下最惠国税率的适用，由国务院决定，报全国人民代表大会常务委员会备案。 |
| The implementation of conventional tariff rates shall be organized by the Customs Tariff Commission of the State Council after the procedures for the confirmation or approval of relevant international treaties and agreements have completed. | | 协定税率在完成有关国际条约、协定的核准或者批准程序后，由国务院关税税则委员会组织实施。 |
| The scope of goods subject to provisional tariff rates, tariff rates, and periods shall be decided by the Customs Tariff Commission of the State Council. | | 实行暂定税率的货物范围、税率和期限由国务院关税税则委员会决定。 |
| The technical conversion of tariff rates related to adjustments to tariff items shall be proposed by the Customs Tariff Commission of the State Council and be implemented upon approval by the State Council. | | 与关税税目调整相关的税率的技术性转换，由国务院关税税则委员会提出建议，报国务院批准后执行。 |
| The adjustments to tariff rates made according to the preceding four paragraphs shall be released by the Customs Tariff Commission of the State Council. | | 关税税率依照前四款规定调整的，由国务院关税税则委员会发布。 |
| Article 16 With regard to the import goods on which anti-dumping duties, countervailing duties, duties under safeguard measures shall be imposed in accordance with the law, the applicable tariff rates shall be governed by the provisions of the laws and administrative regulations on anti-dumping, countervailing and safeguard measures. | | 第十六条 依法对进口货物征收反倾销税、反补贴税、保障措施关税的，其税率的适用按照有关反倾销、反补贴和保障措施的法律、行政法规的规定执行。 |
| Article 17 Where any country or region fails to implement the MFN treatment clauses or preferential tariff clauses in any international treaty or agreement concluded or acceded to by the country or region and the People's Republic of China, the Customs Tariff Commission of the State Council may offer recommend the corresponding measures based on the principle of reciprocity, which shall be implemented upon approval by the State Council. | | 第十七条 任何国家或者地区不履行与中华人民共和国缔结或者共同参加的国际条约、协定中的最惠国待遇条款或者关税优惠条款，国务院关税税则委员会可以提出按照对等原则采取相应措施的建议，报国务院批准后执行。 |
| Article 18 With regard to a country or region that takes prohibitive or restrictive measures, impose additional tariffs, or takes any other measures that may affect the normal trade against the People's Republic of China in terms of trade as in violation of the international treaty or agreement concluded by the country or region and the People's Republic of China or they have acceded to, measures such as imposing retaliatory duties on the import goods originating in the country or region may be taken. | | 第十八条 任何国家或者地区违反与中华人民共和国缔结或者共同参加的国际条约、协定，对中华人民共和国在贸易方面采取禁止、限制、加征关税或者其他影响正常贸易的措施的，对原产于该国家或者地区的进口货物可以采取征收报复性关税等措施。 |
| The scope of goods subject to retaliatory duties, applicable countries or regions, tariff rates, periods, and collection methods shall be proposed by the Customs Tariff Commission of the State Council and be implemented upon approval by the State Council. | | 征收报复性关税的货物范围、适用国别或者地区、税率、期限和征收办法，由国务院关税税则委员会提出建议，报国务院批准后执行。 |
| Article 19 Where, for any import goods involving any measures prescribed in Article 16, 17 or 18 of this Law, a duty payer fails to provide certification materials, or the certification materials provided by the duty payer still cannot exclude the possibility that the goods originate in a country or region against which the prescribed measures are taken upon examination by the Customs, the higher one of the following two tariff rates shall apply: | | 第十九条 涉及本法第十六条、第十七条、第十八条规定措施的进口货物，纳税人未提供证明材料，或者提供了证明材料但经海关审核仍无法排除该货物原产于被采取规定措施的国家或者地区的，对该货物适用下列两项税率中较高者： |
| (1) The tariff rate which is the total of the highest tariff rate which applies to the relevant goods for taking the prescribed measures and the applicable tariff rate as prescribed in Article 12, 13 or 14 of this Law. | | （一）因采取规定措施对相关货物所实施的最高税率与按照本法第十二条、第十三条、第十四条规定适用的税率相加后的税率； |
| (2) General tariff rate. | | （二）普通税率。 |
| Article 20 With regard to import or export goods or entry articles, the tariff rate implemented on the day when a duty payer or withholding agent completes the declaration shall apply. | | 第二十条 进出口货物、进境物品，应当适用纳税人、扣缴义务人完成申报之日实施的税率。 |
| Where a declaration is made before the import goods arrives upon confirmation by the Customs, the tariff rate on the day when an entry declaration is made for the means of transportation that carries the goods shall apply. | | 进口货物到达前，经海关核准先行申报的，应当适用装载该货物的运输工具申报进境之日实施的税率。 |
| Article 21 Under any of the following circumstances, the tariff rate on the day when the duties are paid by the duty payer or withholding agent shall apply: | | 第二十一条 有下列情形之一的，应当适用纳税人、扣缴义务人办理纳税手续之日实施的税率： |
| (1) The bonded goods are not re-transported out of China and are instead sold on the domestic market. | | （一）保税货物不复运出境，转为内销； |
| (2) The goods eligible for duty reduction or exemption are transferred, used for other purposes or otherwise disposed of upon approval. | | （二）减免税货物经批准转让、移作他用或者进行其他处置； |
| (3) The goods that enter China temporarily are not to be re-transported out of China, or the goods that leave China temporarily are not to be re-transported into China. | | （三）暂时进境货物不复运出境或者暂时出境货物不复运进境； |
| (4) The leased import goods are purchased and the duties are paid by installments. | | （四）租赁进口货物留购或者分期缴纳税款。 |
| Article 22 Where any duties are to be recovered or refunded, the applicable tariff rate shall be determined in accordance with Article 20 or 21 herein. | | 第二十二条 补征或者退还关税税款，应当按照本法第二十条或者第二十一条的规定确定适用的税率。 |
| Where a duty payer or withholding agent is required to pay duties for violating relevant provisions, the tariff rate on the day when the violation is committed shall apply. If it is unable to determine the exact day of violation, the tariff rate on the day when the Customs discovers the violation shall apply. | | 因纳税人、扣缴义务人违反规定需要追征税款的，应当适用违反规定行为发生之日实施的税率；行为发生之日不能确定的，适用海关发现该行为之日实施的税率。 |
| Chapter III Amount of Duties Payable | | 第三章 应纳税额 |
| Article 23 Customs duties may be collected on an ad valorem basis, by quantity, or on a composite basis. | | 第二十三条 关税实行从价计征、从量计征、复合计征的方式征收。 |
| Duties payable to be collected on an ad valorem basis shall be calculated by multiplying the dutiable value by the proportional tariff rate. | | 实行从价计征的，应纳税额按照计税价格乘以比例税率计算。 |
| Duties payable to be collected by quantity shall be calculated by multiplying the quantity of goods by the fixed tariff rate. | | 实行从量计征的，应纳税额按照货物数量乘以定额税率计算。 |
| Duties payable to be collected on a composite basis shall be the total of the value obtained by multiplying the dutiable value by the proportional tariff rate and the value obtained by multiplying the quantity of goods by the fixed tariff rate. | | 实行复合计征的，应纳税额按照计税价格乘以比例税率与货物数量乘以定额税率之和计算。 |
| Article 24 The dutiable value of import goods shall be determined on the basis of the transaction value, and the freight, the associated expenses and the insurance premiums incurred prior to the arrival and unloading of the goods at a point of entry into the territory of the People's Republic of China. | | 第二十四条 进口货物的计税价格以成交价格以及该货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费为基础确定。 |
| ．．．．．． | | 进口货物的成交价格，是指卖方向中华人民共和国境内销售该货物时买方为进口该货物向卖方实付、应付的，并按照本法第二十五条、第二十六条规定调整后的价款总额，包括直接支付的价款和间接支付的价款。 |
| | 进口货物的成交价格应当符合下列条件： |
| | ．．．．．． |
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