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(Promulgated
by Decree No. 19 of the Customs General Administration on April
26, 1991 and effective as of May 1, 1991)
Article
1 With a view to guaranteeing the implementation of the State policies
concerning Customs duties and the State financial revenue, safeguarding
the legitimate rights and interests of legal business operations
and preventing evasion of Customs duties by way of declaring lower
or false deceptive prices and in accordance with the Article 10
of "The Regulations of the People's Republic of China on Import
and Export Customs Duties", these regulations hereof are formulated.
Article
2 The Customs evaluate the prices of import goods for levying Customs
duties in the following cases:
(1)
The declared prices are obviously lower than the prices of the same
or similar goods imported by other units for large quantities of
transactions and no legal documents or proper reasons are provided
for such declared prices;
(2)
The declared prices which the Customs have come to know to be obviously
lower than the normal prices of the same or similar goods at the
international market and no legal documents or proper reasons are
provided for such declared prices;
(3)
The Customs have sufficient evidence on hand to prove that the seller
and buyer have special economic connections; and
(4)
Other special circumstance of transactions which the Customs deems
it necessary to evaluate the prices.
Article
3 With reference to the following prices, the Customs evaluate the
prices of import goods:
(1)
The settlement prices of the goods at the market of the exporter
country;
(2)
The settlement prices of the same or similar goods at the market
of the exporter country;
(3)
The settlement prices of the same or similar goods at the international
market;
(4)
The prices obtained by deducting rational amount of taxes, fees
and profits from the wholesale price of the import goods in question
at the home market; and
(5)
Other price evaluation methods the customs deem as rational.
The
above-mentioned five methods for price evaluation are to be employed
in the preference order as listed above, that is, when it is impossible
to use the first method, the second method will be used.
Article
4 The Customs price evaluations are applicable to the goods in question
as recognized by the Customs on the day of declaration for the import
of the goods.
If
the goods arrive in installments, the prices of the batches following
the first are evaluated as the evaluated price of the first batch
on the day of declaration of import.
Article
5 The consignees of import goods and their agents shall declare
the real prices of import goods to the Customs and furnish the legal
and genuine documents on the settlement price to the Customs in
accordance with "Customs Law of the People's Republic of China"
and "Regulations of the People's Republic of China on Import
and Export Customs Duties".
Article
6 If the Customs find, within three years, the evidence of deception
for evading Customs duties by way of declaring false lower prices
than the market settlement prices of the import goods, the case
will be dealt with in accordance with the relevant regulations in
"Customs Law of the People's Republic of China".
If
the litigant who confesses on his or her own initiative to have
declared false lower prices than the settlement prices of import
goods and have deceived the Customs after the Customs have levied
the duties, he or she will be handled leniently in accordance with
the seriousness of the matter.
Article
7 The Customs will, after investigation, award the units or persons
who expose someone's tax evasions through declaring false lower
prices or deception in accordance with relevant regulations and
keep the informer's identity secret.
Article
8 The right to interpret these regulations hereof resides with the
Customs General Administration of the People's Republic of China.
Article
9 These Regulations hereof will go into effect as of May 1,
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