第三条 进出口关税、进口环节海关代征税的征收管理适用本办法。

进境物品进口税和船舶吨税的征收管理按照有关法律、行政法规和部门规章的规定执行，有关法律、行政法规、部门规章未作规定的，适用本办法。

第四条 海关应当按照国家有关规定承担保密义务，妥善保管纳税义务人提供的涉及商业秘密的资料，除法律、行政法规另有规定外，不得对外提供。

纳税义务人可以书面向海关提出为其保守商业秘密的要求，并具体列明需要保密的内容，但不得以商业秘密为理由拒绝向海关提供有关资料。

Article 3 These Rules apply to the administration of the levying of import and export duties and import taxes collected by Customs on behalf of other authorities. 

The administration of the levying of import taxes on incoming articles and vessel tonnage dues shall be carried out in accordance with the provisions of relevant laws, administrative regulations and departmental rules. In the absence of such provisions, these Rules shall apply. 

Article 4 Customs shall undertake its confidentiality obligation in accordance with relevant provisions of the State and take good care of the materials involving commercial secrets that are provided by duty and tax payers. None of such materials shall be provided to any third party unless otherwise prescribed by any law or administrative regulation. 

A duty and/or tax payer may request Customs in writing to keep confidential its commercial secrets by listing in detail the contents deserving confidentiality protection, but shall not refuse to provide relevant materials to Customs under any pretext of commercial secrets. 

第二章  进出口货物税款的征收

第一节  申报与审核

第五条 纳税义务人进出口货物时应当依法向海关办理申报手续，按照规定提交有关单证。海关认为必要时，纳税义务人还应当提供确定商品归类、完税价格、原产地等所需的相关资料。提供的资料为外文的，海关需要时，纳税义务人应当提供中文译文并对译文内容负责。

进出口减免税货物的，纳税义务人还应当提交主管海关签发的《进出口货物征免税证明》（以下简称《征免税证明》，格式详见附件1），但本办法第七十二条所列减免税货物除外。

Chapter II Levying of Duties and Taxes on Imported and Exported Goods 

Section One Declaration and Examination 

Article 5 When importing or exporting goods, a duty and/or tax payer shall go through the declaration formalities with Customs in accordance with law and provide relevant documents as required. Where Customs considers it necessary, the duty and/or tax payer shall also provide such documentation as required to determine the classification, dutiable value, origin, etc. of the goods. Where the documentation provided is in a foreign language, if Customs deems it necessary, the duty and/or tax payer shall provide a Chinese translation, for the quality of which the duty and/or tax payer shall be responsible. 

When importing or exporting any goods with duty and/or tax reduction or exemption except those as listed in Article 72 of these Rules, a duty and/or tax payer shall also submit the Duty/Tax Levied/Exempted Certificate for Imported/Exported Goods (hereinafter referred to as the Duty/Tax Levied/Exempted Certificate; see format in Annex 1) as issued by the competent Customs house.