Regulations of the People’s Republic of China on Import and Export Duties

(Adopted at the 26th Executive Meeting of the State Council on October 29, 2003, promulgated by Decree No. 392 of the State Council of the People’s Republic of China on November 23, 2003, and effective as of January 1, 2004 )


Chapter I General Provisions


Article 1 These Regulations are formulated in accordance with the relevant provisions of the Customs Law of the People’s Republic of China (hereinafter referred to as the Customs Law) for the purposes of implementing the policy of opening to the outside world and promoting the development of foreign economic relations and foreign trade and the national economy.

Article 2 Unless otherwise provided for by laws or administrative regulations, the Customs shall, in accordance with these Regulations, collect import or export duties on all goods permitted by the People’s Republic of China to be imported into or exported out of the Customs territory and all inward articles.