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《中华人民共和国进出口关税条例》于2003年11月23日由国务院第392号令公布,并将于2004年1月1日起实施。本条例包括《总则》、《进出口货物关税税率的设置和适用》、《进出口货物完税价格的确定》、《进出口货物关税的征收》、《进境物品进口税的征收》和《附则》等6章,共67条。这部条例对中国海关估价制度作了进一步调整和完善,规定了海关在什么情况下承认进口货物的成交价格,哪
The Import and Export Tariff Regulations of the People’s Republic of China was promulgated by Order No. 392 of the State Council on November 23, 2003 and will come into force on January 1, 2004. These Regulations include General Provisions, Setting and Applying of Tariff Rate of Import and Export Goods, Determination of Dutiable Value of Import and Export Goods, Collection of Customs Tariff of Imported and Exported Goods, Collection of Import Taxes on Imported Articles and Supplementary Provisions "6 chapters, a total of 67. This regulation further adjusted and perfected China’s customs valuation system and stipulated under what circumstances did the Customs recognize the transaction price of imported goods, which