Fayuan
Party regulationsLawsTax documentsAbout
中文English
中华人民共和国进出口关税条例/Chapter 4 进出口货物关税的征收

Article 47

Repealed

进口货物减征或者免征进口环节海关代征税,按照有关法律、行政法规的规定执行。

Administrative Regulations · State Council · In force from —

Article 46Back to full textArticle 48

Texts on this site are reproduced from theParty Regulations Library on 12371.cn, theNational Database of Laws and Regulations(General Office of the NPC Standing Committee) and theSTA Policy and Regulations Library. Party regulations and national law are two separate bodies of rules: this site searches them separately and never merges the results.

Where an electronic text differs from the standard text of the law, the standard text governs. All texts here are in Chinese, the language in which they were officially promulgated; this interface is translated but the legal texts are not. The content of this site is for reference only and does not constitute legal advice— consult a practising lawyer about any specific matter.