Tariff Law of the People’s Republic of China
目 录
Table of Contents
第一章 总 则
Chapter I General Provisions
第二章 税目和税率
Chapter II Tariff Items and Tariff Rates
第三章 应纳税额
Chapter III Amount of Duties Payable
第四章 税收优惠和特殊情形关税征收
Chapter IV Tax Preferences and Collection of Customs Duties under Special Circumstances
第五章 征收管理
Chapter V Administration of Duty Collection
第六章 法律责任
Chapter VI Legal Liability
第七章 附 则
Chapter VII Supplemental Provisions
Tariff Law of the People’s Republic of China
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 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 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 relevant laws and administrative regulations.?
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。?
Article 3 The consignees of imported goods, the consignors of exported goods, and the carriers or recipients of entry articles are tariff payers.?
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-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.?
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第七十条 进口环节海关代征税的征收管理，适用关税征收管理的规定。?
Article 70?The administration of the collection of import taxes by the Customs on behalf of other authorities shall be governed by the provisions on the administration of duty collection.?
船舶吨税的征收，《中华人民共和国船舶吨税法》未作规定的，适用关税征收管理的规定。?
If the collection of vessel tonnage taxes is not provided for in the Vessel Tonnage Tax Law of the People's Republic of China, the provisions on the administration of duty collection shall apply.?
第七十一条 从事免税商品零售业务应当经过批准，具体办法由国务院规定。?
Article 71?Whoever wishes to engage in the retail of duty-free commodities shall be subject to approval, and specific measures shall be prescribed by the State Council.?
第七十二条 本法自2024年12月1日起施行。《中华人民共和国进出口关税条例》同时废止。?
Article 72?This Law shall come into force on December 1, 2024, upon which the Regulation of the People's Republic of China on Import and Export Duties shall be repealed.?
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