Chapter III Determination of Customs Value of Import and Export Goods

The following taxes and fees clearly specified in the price of goods for importation are not included in the customs value of the goods

In cases where the transaction value of export goods cannot be identified, the customs, after acquiring the relevant information and consulting with the taxpayer on the value, shall evaluate the customs value of the goods in line with the following sequence

The following fees shall be included in the customs value of imported goods

(b) the time of delivery of the goods is prior to the completion of their final discharge under the contract of carriage.

2320 Excise taxes

In cases where the customs examines and identifies the customs value of the import and export goods, the taxpayer may, in writing, request the customs to provide written explanation concerning how it identifies the customs value of the import and export goods, the customs shall make such written explanations to the taxpayers.

In cases where the transaction value of the imported goods does not conform to the terms and conditions specified in paragraph 3 of article 18 of this set of regulations, or the transaction value is not able to be identified, the customs shall, after acquiring the relevant information and consulting with the taxpayer on the value, evaluate the customs value of the goods in line with the follow sequencing

In terms of goods imported by means of leasing, the customs value will be the rental of the goods examined and identified by the customs.

The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.

In cases where imported goods, to which contractual tariff rate or preferential tariff rate is applicable are subject to temporary rate, the lower tariff rate shall apply.

In December, State level laws on sales and excise taxation were passed.

Thus, goods in transit to and from Paraguay can now remain in storage without payment of duties, taxes and other levies for up to 180 days, extendable for a further 90 days.

Calculating formula of import duties is import duties customs value x import tariff rate

Customs value of export goods will be identified by the customs on the basis of the transaction value of the goods and the transportation, related fees and insurance fees of the goods arriving at the departure point within the People's Republic of China but before loading.

No taxes at all.

Furthermore, the goods listed on the forms did not qualify for exemption as duty free goods.

Export duties are not included in the customs value.

In cases where the transaction value and the related fees of the import and export goods are calculated with foreign currencies, the value will be converted into RMB customs value based on the standard base foreign exchange rate published by the People's Bank of China.

Chapter II Establishment and Application of Tariff Rates of Import and Export Goods

1. a bill of goods for which the customs duty is less than RMB50

Pay taxes,

2. fees for containers borne by the seller that are considered to be an integral part of the goods sold in the course of examining and identifying customs value of the goods

Goods from Contracting Parties which are in transit shall be exempted from Customs duties and taxes under the supervision and conditions established by the Customs authorities of the transit States.

Calculating formula for ad valorem is duty payable customs value x tariff rate

In cases where export goods, to which export tariff rates are applicable are subject to temporary tariff rate, the temporary tariff rate shall apply.

Detailed measures governing this will be worked out by the Customs General Administration.

All passenger vehicles and lorries carrying goods must pay a tax.

In cases where taxpayers undergo merger, division or regrouping of assets during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs.

In cases where after granting access to import and export goods, the customs discovers that duties are not levied or levied not in its entirety, it shall levy duties on the taxpayer within one year, starting from the day of duty payment or access being granted to goods.

In cases where taxpayers who owe duty undergo cancellation, disband, go bankrupt or terminate business in accordance with the law during the period when the bonded goods or goods entitled to duty exemption or reduction are under supervision, they shall report to the customs before liquidation.

(III) Export goods are not goods that the Ministry of Finance and the State Administration clearly cancel the tax rebate and free export.

Calculating formula for specific duty is duty payable quantity of goods x unit tariff

You delivered the goods.

Export duties are in the form of export tariff rate, and temporary tariff rate may be applied to export goods within a specified period of time.

Temporary tariff rate may be applied to imported goods within a specified period of time.

Thirdly, the export goods were not the goods, for which the export rebates (exemptions) were clearly canceled by the Ministry of Finance and the State Administration of Taxation in accordance with decision of the State Council.

Chapter IV Levy of Duties of Import and Export Goods

1. bonded goods are not transported away from the country after obtaining approval

4. in the case of paying duty in stages for importation of leased goods.

The notice pointed out that for goods that have not obtained valid stock certificates for e commerce export enterprises in the comprehensive experimental area and meet the relevant conditions, the VAT and consumption tax exemption policies will be trialled.

We have 2 dozen girls... to be delivered.

Customs value of imported goods is determined by the customs according to the transaction value conforming to the terms and conditions in article 3 of this set of regulations and on the basis of the transportation and related fees and insurance of the goods up to the point they are to be unloaded at the destination within the People's Republic of China.

2210 Tax on foreign exchange transactions

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