BIZCHINA / Taxation
Import & Export Tariff Regulations of the People's Republic of China
Updated: 2006-04-17 15:29
CHAPTER 6 CLAIM PROCEDURES
Article 36. In the��event of disagreement to the payment,
exemption,��additional��payment��and��refund of Customs duties of import
or��export��goods��as��determined��by��the��Customs,��the��tariff��payer
is��required��to��pay��the��dutiable��amount��as required by the Customs
first��and��then��apply��in writing for��consideration��to��the��Customs
within 30��days��of��the��issuance by the Customs��of��the��notice��of
payment. Applications for��reconsideration��of claims made after the
prescribed 30-day period will not be considered.
Article 37. The��Customs decision shall be made within 15 days after
receipt of the application for reconsideration of claims. The tariff
payer,��if��dissatisfied,��may��apply��to��the��Customs
General��Administration��within 15 days after receipt of reconsideration
decision for its reversal.
Article 38. The��Customs��General Administration's decision
shall��be��made within 30��days after receipt of the reconsideration
application,��and��the decision shall be communicated to the applicant in
the form of Settlement Notification through the local Customs. The tariff
payer, if still dissatisfied with the settlement by the Customs��General
Administration, may take the case to the people's court within 15 days of
receipt of the settlement notification.
CHAPTER 7 PENALTY PROVISIONS
Article 39. Any��violation��of��the present Regulations that
constitutes��an act of��smuggling��or��breach��of��the provisions of
Customs��supervision��and��control shall��be��dealt��with according to
the��Customs��Law��of��the People's Republic��of��China and the Detailed
Provisions��of��Administrative��Penalty��of��the Customs Law��of the
People's Republic of China and other relevant laws and decrees.
CHAPTER 8 SUPPLEMENTARY PROVISIONS
Article 40. The��Customs��shall give rewards to and maintain secrecy for
those units and��individuals��that��have��provided
assistance��or��reported��information leading to the��cracking��of cases
of tariff evasion and��smuggling��operations��that��are in violation of
the present Regulations.
Article 41. The right��to��the��interpretation��of��the present
Regulations shall be vested in��the��Customs��General Administration of
the People's Republic of China.
Article 42. The present Regulations shall go into effect as of April 1,
1992.
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