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

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.

In some of these systems (e.g. in Bolivia and Paraguay's electronic customs registry) the customs brokers have to enter the import license number before completing the import declaration form.

Chapter III Determination of Customs Value of Import and Export Goods

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.

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

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.

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.

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 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.

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

Due to import licensing and customs training, illegal imports of CFCs have been detected and seized in several cases.

Previously, there were 86 types of supervision documents in the import and export process which required customs examination, involving 19 departments.

Training of customs officers and provision of adequate identification equipment are needed to ensure effective application of the import licensing system.

National training programmes for customs officers implemented by UNEP are using a Country Handbook on ODS Legislation and Import Export Licensing System, in addition to the Training Manual for Customs Officers developed by UNEP.

In cases of import, export and transit of firearms it is absolutely necessary the presentation of a special licence to Customs Services.

Goods for import or export are checked by the customs authorities, which sometimes, when doubt exists, receive information from the security authorities.

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

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.

Risk assessment principles have been incorporated in the Regulation on Import and Export of Firearms, Ammunition, Explosive Articles and Fireworks and Imitation of Firearms of the Customs Department, which details all customs procedures and requirements (see question 9).

The customs shall, in line with the provisions of the Table of Import Tariff Rates of Imported Articles, the Table of Categorisation of the People's Republic of China of Imported Articles and the Table of Customs Value of the People's Republic of China of Imported Articles formulated by the Customs General Administration, categorise imported articles, identify customs value, and tariff rate applicable.

Imported and exported goods are subject to the tariff rate applied on the day when the customs accepts declaration for import or export of the goods.

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.

(1.9) Customs and security authorities cooperate closely in verifying the authenticity of licences and other official documents in relation to the import, export and transit of firearms.

The opposite might also be true not detecting any illegal imports may indicate either insufficient controls by customs or that there was no attempt to illegally import.

In the case of import, such precious commodities usually arrive by air in the care of the Captain of the aircraft who informs Customs of the importer.

According to the Customs Law, adopted in 1971, the Customs Administration is the responsible body to monitor and control import and export of all materials, equipment and goods through borders which are subject to monitoring in accordance with existing laws, regulations and procedures

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.

Under the Regulation on Import and Export of Firearms, Ammunition, Explosive Articles and Fireworks and Imitation of Firearms of the Customs Department, it is necessary to lodge, register or check the Goods Declaration and supporting documentation concerning firearms prior to their import, export and transit.

2.8.a As for import and export control operations, Act No. 20 (1998), on Customs, empowers customs officers to inspect persons, ships and merchandise, and confers on them the status of judicial police officers with the authority to investigate offences against customs regulations and to impound merchandise. Article 179 (a) of the Act provides as follows

Nonetheless, an electronic import monitoring system was in place in many countries, and a number of customs registry systems allowed users to link an ozone depleting substance code with a requirement to input the licence number as a prerequisite to moving on to the declaration of import.

This is an effective method to verifying the license of the importer and to remind customs officers that they have to check the presence of the license with the import declaration.

In the case of Bolivia, customs training although essential, now focuses less on the identification of chemicals, as each import of ODS has to be inspected by an independent certified laboratory.

The Islamic Republic of Iran, in accordance with the 1993 Law on Import Export and the approved rules of procedure of 21 April 1994 for import export of chemicals named in the Chemical Weapons Convention, has created 11 digit tariff codes to which Iran's Customs Administration is responsible for implementing

One study indicated that import delays are the result of pre arrival documentation (59 per cent), customs clearance (16 per cent), port operations (12 per cent) and inland transportation (13 per cent).

A number of customs registry systems allow users to link an ODS code with a requirement to input the license number as a prerequisite to moving on to the declaration of import.

Monitoring based on customs statistics, import licenses issued and importers records allow for transparency and provide, despite some mistakes detected, a fairly reliable data basis for calculating trade and consumption of ODS.

When no separate project numbers are available, the total budget for the RMP or NPP is given which is used only to a small extent for customs training and import licensing activities.

In addition, computerized on line licensing systems linking the NOU with customs, importers, brokers and even banks which finance import credits (Guatemala), are used or are under development in several Article 5 countries.

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.

The provisions of related laws and administrative regulations shall be followed when exempting import goods from taxes of domestic links levied by the customs on the behalf of others or reducing the said taxes.

With regard to the import, export and transit of firearms, the Transit Department, which is placed under the Customs Authority, is charged with completing the steps to be taken for the transit of goods.

The effectiveness of import licensing and prevention of illegal imports of ODS is highly dependent on the ability of customs officers to apply the regulations in force and to identify illegal shipments of refrigerants.

This week, China's General Administration of Customs released statistics show that the first 7 months of this year, China's import and export value of 13.21 trillion yuan, down 3 over the same period last year.

Importers need not lodge and register and it is also not necessary for Customs to check the Goods declaration and supporting documents relating to firearms prior to the import, transit or movement of the goods.