第十条 纳税义务人在货物实际进出口前，可以按照有关规定向海关申请对进出口货物进行商品预归类、价格预审核或者原产地预确定。海关审核确定后，应当书面通知纳税义务人，并在货物实际进出口时予以认可。

第二节  税款的征收

第十一条 海关应当根据进出口货物的税则号列、完税价格、原产地、适用的税率和汇率计征税款。

Article 10 Prior to the actual importation or exportation of goods, a duty and/or tax payer may, in accordance with relevant provisions, file an application with Customs for advance classification, advance valuation, or advance determination of origin of the goods to be imported or exported. Upon completion of such advance procedures, Customs shall notify the duty and/or tax payer in writing of its opinion and acknowledge the validity of such opinion when the real act of importation or exportation occurs. 

Section Two Levying of Duties and Taxes 

Article 11 Customs shall calculate and levy duties and taxes on the basis of the tariff code, dutiable value and origin of the imported or exported goods in accordance with the applicable exchange rate, tariff rate and tax rate. 

第十二条 海关应当按照《关税条例》有关适用最惠国税率、协定税率、特惠税率、普通税率、出口税率、关税配额税率或者暂定税率，以及实施反倾销措施、反补贴措施、保障措施或者征收报复性关税等适用税率的规定，确定进出口货物适用的税率。

第十三条 进出口货物，应当适用海关接受该货物申报进口或者出口之日实施的税率。

进口货物到达前，经海关核准先行申报的，应当适用装载该货物的运输工具申报进境之日实施的税率。

进口转关运输货物，应当适用指运地海关接受该货物申报进口之日实施的税率；货物运抵指运地前，经海关核准先行申报的，应当适用装载该货物的运输工具抵达指运地之日实施的税率。

Article 12 Customs shall determine the applicable tariff rate for imported or exported goods in accordance with relevant provisions of the Regulations on Duties on the application of the MFN rate, the conventional rate, the preferential tariff rate, the general tariff rate, the export tariff rate, the tariff quota rate, or the interim tariff rate, as well as the applicable tariff rates during the imposition of anti-dumping, countervailing, safeguard measures or retaliatory duties. 

Article 13 For any imported or exported goods, the valid tariff and tax rate for the day on which Customs accepts the import or export declaration shall apply. 

Where, upon the approval of Customs, a declaration is filed before the arrival of the imported goods, the valid tariff and tax rate for the day on which the means of transport carrying the goods is declared for entry shall apply. 

With respect to imported goods transshipped between different Customs regions, the valid tariff and tax rate for the day on which the Customs at the place of final destination accepts the import declaration of such goods shall apply. Where, upon the approval of Customs, a declaration is filed before the goods arrive at the place of final destination, the valid tariff and tax rate for the day on which the means of transport carrying the goods arrives at the place of final destination shall apply. 

出口转关运输货物，应当适用启运地海关接受该货物申报出口之日实施的税率。

经海关批准，实行集中申报的进出口货物，应当适用每次货物进出口时海关接受该货物申报之日实施的税率。

因超过规定期限未申报而由海关依法变卖的进口货物，其税款计征应当适用装载该货物的运输工具申报进境之日实施的税率。

因纳税义务人违反规定需要追征税款的进出口货物，应当适用违反规定的行为发生之日实施的税率；行为发生之日不能确定的，适用海关发现该行为之日实施的税率。

With respect to exported goods transshipped between different Customs regions, the valid tariff and tax rate for the day on which the Customs at the place of departure accepts the export declaration of such goods shall apply. 

With respect to imported or exported goods as declared collectively upon the approval of Customs, the valid tariff and tax rate for the day on which Customs accepts the declaration for each import or export consignment of such goods shall apply. 

For the calculation and levying of duties and/or taxes on imported goods sold by Customs in accordance with law as a result of failure on the part of the duty and/or tax payer to go through the declaration formalities within the prescribed time limit, the tariff and tax rate valid for the day on which the means of transport carrying the goods is declared for entry shall apply. 

Where any duties and/or taxes for imported or exported goods need to be recovered due to the violation of relevant provisions by a duty and/or tax payer, the tariff and tax rate valid for the day on which the violation occurs shall apply. If the exact date of violation is unable to be determined, the tariff and tax rate valid for the day on which Customs detects the violation shall apply.