Export duties are not included in the customs value.

Import and export goods listed as follows are exempted from customs duties

Customs duties of import and export goods may be levied by means of ad valorem, specific duties, or otherwise specified by the State.

The Consignee of imported goods, consignor of export goods, and owner of entry articles are parties held liable for paying customs duties.

4130 Advance payment of customs duties

In cases where the original import goods to be changed free of charge are not transported out of China or the original export goods are not transported into China, the customs shall levy customs duties on the original import and export goods in line with regulations.

In cases where provisions of other related laws and administrative regulations provide for refund of customs duties, the customs shall return the customs duties in line with the competent provisions.

Calculating formula of import duties is import duties customs value x import tariff rate

In levying customs duties, late fees and others, the customs shall collect them in RMB.

Provisions on levy of customs duties shall be applicable to the administration of levying of import links duties levied by the customs on behalf of another.

3. goods for which export duties have been paid fail to be exported due to certain reasons, and an application has been filed for customs declaration back into the country.

In levying customs duties, late fees, and others, the customs shall print and issue a certificate of payment of duties and the pattern of the certificate will be specified by the Customs General Administration.

Customs duties on imported articles and import links taxes levied by the customs on the behalf of others are combined into import duties and will be levied by the customs in accordance with the law.

The determination of customs duties and other foreign trade revenue.

Chapter IV Levy of Duties of Import and Export Goods

The related laws of the State Council shall be followed in reducing or exempting import and export goods of special regions, enterprises or of special uses from paying customs duties either temporarily or otherwise.

In cases where the taxpayers import or export goods, on which customs duties are exempted or reduced, they shall, unless otherwise specified, go to the customs with the related documents as specified to handle the examination and approval formalities related to the customs exemption and reduction, before the importation and exportation of the goods.

A taxpayer may apply for return of customs duties within one year upon the payment of customs duties under any of the following circumstances, notify the customs in writing of its reasons, and provide the original certificate of duty payment and related materials

In cases where after granting access to import and export goods, the customs discovers that duties are not levied or levied not in its entirety, it shall levy duties on the taxpayer within one year, starting from the day of duty payment or access being granted to goods.

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

In cases where the customs examines and identifies the customs value of the import and export goods, the taxpayer may, in writing, request the customs to provide written explanation concerning how it identifies the customs value of the import and export goods, the customs shall make such written explanations to the taxpayers.

Chapter III Determination of Customs Value of Import and Export Goods

Tariff rate and customs value applied on the day when the customs issues the payment of duties is applicable to imported articles.

Export duties are in the form of export tariff rate, and temporary tariff rate may be applied to export goods within a specified period of time.

Taxpayers that export goods shall declare to the customs after the arrival of the goods at the area under the customs supervision and 24 hours before the loading, except taxpayers of export goods who have been approved by the customs.

This includes the compurterisation of most customs work, such as the electronic transfer of information, import and export protocols using EDI (Electronic Data Interchange), e payment for taxes and duties, and e manifest for electronic information transfer.

For goods incurring losses before being granted access by the customs, customs duties may be reduced on the goods on the basis of the damages recognized by the customs.

The Customs Act applies civil and criminal penalties to breaches of export controls.

The customs shall collect all the overdue duties from the taxpayers in accordance with the law.

Tariff headings, tariff lines and tariff rates specified in the Customs Import and Export Tariff of the People's Republic of China (hereinafter referred to as the Customs Tariffs ) and Table of Tariff Rates of Import Duties of the People's Republic of China of Entry Articles (hereinafter referred to as the Table of Tariff Rates of Import Duties of Entry Articles) drafted by the State Council are an integral part of this set of regulations.

For goods over which customs duties are exempted or reduced as specified by laws, the customs will grant duty exemptions or reduction in line with the regulations.

Australian export controls are primarily enabled under the Customs Act 1901 and executed through the Regulation 13E of the Customs (Prohibited Exports) Regulations 1958.

(II) The export goods shall go through the e commerce export declaration procedures through the customs of the location of the comprehensive experimental area.

The Legislature may also issue bonds, levy customs duties (up to 6 per cent) and oversee executive departments.

In cases where import goods, entitled to duty exemption or reduction whose use is under the supervision of the customs, are transferred or used for other purposes for which customs duties shall be paid, the customs shall calculate the value of the imported goods according to the time of depreciation after importation, and levy import duties on them.

In cases where the export goods are to be transported from one customs area to another, the provisions of the Customs General Administration shall be followed.

The Customs authorities shall grant clearance of export commodities on the basis of the certificates issued by the national inspection agency for import and export commodities.

Importation of self use articles within the quantity specified by the Customs General Administration is exempted from import duties.

A recent study by a private organization indicates that 80 per cent of Customs taxes and duties remain uncollected.

In cases where the consignor, carrier or insurance company of the import and export goods offers to compensate free of charge for, or change goods that are the same with those which are found to have been damaged, short of the standard, inferior in quality or not conform with specifications, no customs duties are levied on them in the import and export.

Although the collection of revenues and duties remains an important function, Customs role with regard to protection of society, security and facilitation of legitimate trade is clearly recognized within the Customs community.

End action based on customs, traditions or practices that are in conflict with the rights and duties stipulated in this Covenant.

The Islamic Republic of Iran's Customs Administration implements the state laws and regulations on export import in accordance with the Export Import Regulations Code and its annexed tariff table.

The Customs shall levy import and export duties in accordance with the provisions of this set of regulations on goods that are allowed to be imported into or exported from the People's Republic of China and on articles entering into China, unless otherwise specified in laws and administrative regulations.

In cases where the taxpayer requests to pay the duties in one go he may choose to evaluate the customs value in line with the provisions of article 21 of this set of regulations, or take the total rental identified by the customs as the customs value.