Article 1 These Measures are formulated in accordance with the Custom Law of the People's Republic of China and Regulations of the People's Republic of China on Import and Export Duties for the purpose of standardizing custom evaluation of the charges for using imports commodity concession.
Article 2 Charges for using imports commodity concession as mentioned in these measure shall cover charges for using patent right, trademark, expertise, copyright and so on, namely: (I) Charges for using patent right£» (II) Charges for using trademark£» (III) Charges for using copyright£» (IV) Charges for using expertise£» (V) Charges for distribution and resale£» (VI) Charges of the same kind
Article 3 Charges for using imports commodity concession shall be included in the duty-paying price when meet the following conditions: (I) Related to the imports commodities£» (II) Seller views the payment as one precondition for certain goods to be sold within the territory of the People's Republic of China.
Article 4 Charges for using concession shall be viewed as related to the import commodities under any circumstances in accordance with Article 5 to 8.
Article 5 Charges for using concessions are payment for using patent right or expertise, and the import commodities shall be in accordance with any of the following situations: (I) goods contain patent and expertise; (II) goods which need patent and expertise to produce; (III) Machines or facilities specially designed for implementing the patent and expertise.Patent, expertise imported in the forms of tape, disk, compact disc or medium of the same kind, transmitted or downloaded from internet, satellite will be viewed as related to the import commodities.
Article 6 Charges for using concessions are payment for using trademark, and the import commodities shall be in accordance with any of the following situation: (I) import commodities with trademark; (II) import commodities which can be resold after attached with trademark; (III) acquiring trademark when imported, can be resold after slightly processing and after attached with trademark.
Article 7 Charges for using concessions are payment for using copyright, and the import commodities shall be in accordance with any of the following situations (I) import commodities with software, character, music, picture, image or things of the same kind in the forms as tapes, discs, compact disc and medium of the same kind; (II) import commodities with other forms of copyright.
Article 8 Charges for using concessions are payment for the seller to acquire the right of resale, distribution and right of the same kind within the territory of the People's Republic of China, and the import commodities shall be in accordance with any of the following situations: (I) commodities which can be resold directly after entering; (II) commodities which can be resole after slightly processing.
Article 9 The payment of the charges for using concessions constitutes the preconditions for the sellers to sell certain commodities within the territory of People's Republic of China. To be in accordance with the second item of Article 3, the transaction of the commodities proceeds after the payment of the charges.
Article 10 Charges for using concessions included in the duty-paying price shall be levied according to the duty rate of the import commodities.
Article 11 Consignee shall make a truthful declaration with regard to means of paying the charges for using the concession when declaring the import commodities to the customs. The consignee shall also provide objective and quantifiable data. Charges for using the concession shall be added to the duty-paying price when comply with Article 3. The customs shall examine and approve the charges based on quantifiable and objective data. The duty-paying price shall be fixed by the customs; Where the consignee can not provide relevant data or can not provide objective and quantifiable data, the duty-paying value of an import item shall be fixed by the Customs according to the Provisions of the Customs of the People's Republic of China For Assessment of Duty-paying Price on Import and Export Goods. Charges for using the concession shall not be added to the duty-paying price when consignee proves it does not comply with article 3, and after the confirmation of the customs. Any charges which have been added to the duty-paying price shall be deducted. The charges which has not been separately stated and the Customs cannot judge from the data provided by the consignee shall not be deducted therefore.
Article 12 Where only part of the charges for using the concession are in accordance with Article 3, or where the charges for using the concession in accordance with Article 3 only cover part of the commodities, the Customs shall assess the duty-paying price based on subjective, quantifiable standard and common-accepted accounting principals by adding relevant charges to the duty-paying price.
Article 13 The charges which has been separately stated in any of the following circumstances will not be added into the duty-paying price after the examination of the Customs.: (I) charges for replicating the import commodity; (II) charges for skills training and oversea field trip;The charges shall be deducted from the duty-paying price where the charges have been included in the price; Where the above-mentioned charges has not been separately stated and the Customs cannot judge from the data provided by the consignee, the charges shall not be deducted therefore
Article 14 Any duty evasion by rendering false contracts, invoices and other documents, by making fraudulent declaration of the charges of using the concessions, shall be investigated and punished in accordance with the Customs Law of the People's Republic of China and the Rules of Administrative Penalties for the Implementation of the Customs Law of the People's Republic of China.
Article 15 Definitions of the following terms under the Regulations for Evaluation of the Charges for Using Imports Commodity Concession of the Custom of the People's Republic of China:"Payment" herein refers payment of charges for using concession by any means, it has two meanings, one is charges having paid, another is charges to be paid." Software" herein refers the programs and documents for data processing under the Regulations for the Protection of Computer Software." Expertise" herein refers the knowledge, experience, technique and know-how for process design, prescription, product design, quality control, examine, marketing management in the forms of blueprint, model, technical data and so on." Charges for skills training" herein refers the teaching, accommodation, transportation and medical insurance fees for the technical personnel sent out by the seller or the third party related to the seller for giving technical instructions with regard to the import commodities." Slightly processing" herein refers such activities as dilute, mix, sort, simply assembly, repackage or any other activities of the same kink. Article 16 The General Administration of Customs of the People's Republic of China shall be responsible for the interpretation of the provisions.
Article 17 These Measures shall enter into force as of July 1, 2003. The Interim Measures of the Custom of the People's Republic of China of Exemption of Imports Commodities Software promulgated on January 8, 1993 shall be repealed simultaneously.
Promulgated by The General Administration of Customs on 2003-5-30
