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Q：
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When will the Tariff Law of the People's Republic of China be implemented?
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A：
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The Tariff Law of the People's Republic of China shall come into effect as of December 1, 2024. The Regulations of the People's Republic of China on Import and Export Duties shall be simultaneously abolished.
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Q：
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Who are the taxpayers of customs duties?
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A：
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The consignee of imported goods, the consignor of exported goods, the carrier or the recipient of inbound articles are the taxpayers of customs duties.
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Q：
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Who is the withholding agent for customs duties?
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A：
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E-commerce platform operators, logistics enterprises and customs declaration enterprises engaged in cross-border e-commerce retail imports, as well as units and individuals who are obligated by laws and administrative regulations to withhold and remit customs duties on their behalf, are the withholding agents of customs duties.
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Q：
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What are the methods of tariff collection?
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A：
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Tariffs are levied through AD valorem, specific and compound methods.
Where AD valorem taxation is implemented, the tax payable shall be calculated by multiplying the taxable price by the proportional tax rate.
For those subject to specific-duty taxation, the tax payable shall be calculated by multiplying the quantity of goods by the fixed tax rate.
Where a compound levy is implemented, the tax payable shall be calculated as the sum of the taxable price multiplied by the proportional tax rate and the quantity of goods multiplied by the fixed tax rate.
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Q：
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How is the administration of tariff collection implemented?
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A：
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The management of tariff collection can implement a model that separates the release of goods from the determination of tax amounts. The administration of tariff collection should adapt to the development needs of new forms and models of foreign trade, and enhance the levels of informatization, intelligence, standardization and convenience.
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FAQ
