Fayuan
Party regulationsLawsDepartmental documentsAbout
中文English
中华人民共和国进出口关税条例/Chapter 5 进境物品进口税的征收

Article 63

Repealed

进口税的减征、免征、补征、追征、退还以及对暂准进境物品征收进口税参照本条例对货物征收进口关税的有关规定执行。

Administrative Regulations · State Council · In force from —

Article 62Back to full textArticle 64

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 the official libraries of the State Council departments: STA Policy and Regulations Library, MOHRSS Rules Library, MEE Rules Library, MOE Rules Library, MCT Departmental Rules, NRTA Rules Library, MEM Rules Library, MOHURD Rules Library. Party regulations and national law are two separate bodies of rules: this site searches them separately and never merges the results. Departmental rules and normative documents rank below laws and administrative regulations and are likewise kept in their own corpus.

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.