【中英文对照版】中华人民共和国关税法.docx

中华人民共和国关税法Tariff1.awofthePeople,sRepublicofChina制定机关：全国人大常委会发文字号：中华人民共和国主席令第23号公布日期：2024.04.26施行日期：2024.12.01效力位阶：法律法规类别：关税IssuingAuthority:StandingCommitteeoftheNationalPeople'sCongressDocumentNumber:OrderNo.23ofthePresidentofthePeople'sRepublicofChinaDateIssued:04-26-2024EffectiveDate:12-01-20241.evelofAuthority:1.awsAreaof1.aw:TariffOrderofthePresidentofthePeople'sRepublicofChina中华人民共和国主席令(No.23)（第二十三号）TheTariff1.awofthePeople'sRepublicofChina,asadoptedatthe9thSessionoftheStandingCommitteeoftheFourteenthNationalPeople'sCongressofthePeople,sRepublicofChinaonApril26,2024,isherebyissued,andshallcomeintoforceonDecember1,2024.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。XiJinping,PresidentofthePeople'sRepublicofChina中华人民共和国主席习近平April26,20242024年4月26日中华人民共和国关税法（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）Tariff1.awofthePeople,sRepublicofChina(Adoptedatthe9thSessionoftheStandingCommitteeoftheFourteenthNationalPeople'sCongressofthePeople'sRepublicofChinaonApril26,2024)TableofContentsChapterIGeneralProvisions第一章总则ChapterIlTariffItemsandTariffRates第二章税目和税率ChapterIIIAmountofDutiesPayable第三章应纳税额ChapterIVTaxPreferencesandCollectionofCustomsDutiesunderSpecialCircumstances第四章税征收税收优惠和特殊情形关ChapterVAdministrationofDutyCollection第五章征收管理ChapterVl1.egal1.iability第六章法律责任ChapterVllSupplementalProvisions第七章附贝!|ChapterIGeneralProvisions第一章总则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。Article1This1.awisenactedinaccordancewiththeConstitutionforthepurposesofregulatingthecollectionandpaymentofcustomsduties,maintainingtheimportandexportorder,promotingforeigntrade,advancinghigh-levelopeningup,promotinghigh-qualitydevelopment,safeguardingnationalsovereigntyandinterests,andprotectingthelegitimaterightsandinterestsoftaxpayers.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。Article2ThegoodspermittedtobeimportedintoorexportedoutofandallarticlesallowedtoenterthePeople'sRepublicofChinashallbesubjecttotariffsinaccordancewiththis1.awandrelevantlawsandadministrativeregulations.Article3Theconsigneesofimportedgoods,theconsignorsofexportedgoods,andthecarriersorrecipientsofentryarticlesaretariffpayers.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。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。E-commerceplatformbusinesses,logisticscompaniesandcustomsdeclarationcompaniesengagingincross-bordere-commerceretailimports,andentitiesandindividualsspecifiedbyanylaworadministrativeregulationashavingtheobligationtowithholdandremitortocollectandremittariffsarewithholdingagentsoftariffs.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。Article4Thetariffitemsandtariffratesofimportandexportgoodsandrulesapplicabletotariffitemsandtariffrates,amongothers,shallbegovernedbytheCustomsImportandExportTariffsofthePeople,sRepublicofChina(hereinafterreferredtoasthe“Tariffs”)attachedtothis1.aw.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。Article5Theentryarticlesforpersonalrationalself-useshallbesubjecttotariffsthroughthesimplecollectionmethod.Theentryarticlesinexcessofthequantityforpersonalrationalselfuseshallbesubjecttotariffsasimportgoods.个人合理自用的进境物品，在规定数额以内的免征关税。Theentryarticlesforpersonalrationalself-useworthnotmorethanaspecifiedamountshallbeexemptedfromtariffs.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。ThesimpletariffcollectionmethodforentryarticlesandtheamountsexemptedfromtariffsshallbeprescribedbytheStateCouncil,andbefiledwiththeStandingCommitteeoftheNationalPeople'sCongress.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。Article6ThetariffworkshalladheretotheleadershipoftheCommunistPartyofChina,implementtheguidelines,principlesandpoliciesanddecisionsandarrangementsofthePartyandthestate,andservethenationaleconomyandsocialdevelopment.第七条国务院设立关税税则委员会，履行下列职责：Article7TheStateCouncilshallestablishaCustomsTariffCommissiontoperformthefollowingfunctions:（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；(1) Deliberatingthemajortariffplans,anddrawingupproposalsfortariffreformanddevelopmentandorganizingtheimplementationthereof.（二）审议重大关税政策和对外关税谈判方案；(2) Deliberatingthemajortariffpoliciesandplansfortariffnegotiationswithforeigncountries.（三）提出税则调整建议;(3) OfferingrecommendationsontheTariffs.（四）定期编纂、发布税则；(4) CompilingandpublishingtheTariffsonaregularbasis.（五）解释税则的税目、税率；(5) ExplainingthetariffitemsandtariffratesintheTariffs.（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；(6) Decidingontheimpositionofanti-dumpingduties,countervailingduties,anddutiesundersafeguardmeasures,andimplementingothertariffmeasuresdecidedbytheStateCouncil.（七）法律、行政法规和国务院规定的其他职责。(7) Otherfunctionsasprescribedbylaws,administrativeregulationsandtheStateCouncil.国务院关税税则委员会的组成和工作规则由国务院规定。ThecompositionandworkingrulesoftheCustomsTariffCommissionoftheStateCouncilshallbeprescrib