第十七条 海关应当按照《关税条例》的规定，以从价、从量或者国家规定的其他方式对进出口货物征收关税。

海关应当按照有关法律、行政法规规定的适用税种、税目、税率和计算公式对进口货物计征进口环节海关代征税。

除另有规定外，关税和进口环节海关代征税按照下述计算公式计征：

从价计征关税的计算公式为：应纳税额=完税价格×关税税率

从量计征关税的计算公式为：应纳税额=货物数量×单位关税税额

计征进口环节增值税的计算公式为：应纳税额=（完税价格+实征关税税额+实征消费税税额）×增值税税率

从价计征进口环节消费税的计算公式为：应纳税额=〔（完税价格+实征关税税额）/（1－消费税税率）〕×消费税税率

从量计征进口环节消费税的计算公式为：应纳税额=货物数量×单位消费税税额

Article 17 Customs shall, in accordance with the Regulations on Duties, levy duties on imported and exported goods ad valorem, by quantity or by any other means as prescribed by the State. 

Customs shall calculate and levy import taxes on imported goods in light of the applicable tax type, tax item, tax rate and calculation formula as prescribed in relevant laws and administrative regulations. 

Unless otherwise provided for, Customs duties and import taxes shall be calculated in accordance with the following formulas: 

Formula for calculating ad valorem duty: Duty Payable = Dutiable Value × Tariff Rate 

Formula for calculating specific duty: Duty Payable = Quantity of Goods × Unit Duty 

Formula for calculating import VAT: Tax Payable = (Dutiable Value + Duties Levied + Consumption Tax Levied) × VAT Rate 

Formula for calculating import consumption tax ad valorem: Tax Payable = [(Dutiable Value + Duties Levied) / (1 - Consumption Tax Rate)] × Consumption Tax Rate 

Formula for calculating import consumption tax by quantity: Tax Payable = Quantity of Goods × Unit Consumption Tax 

第十八条 除另有规定外，海关应当在货物实际进境，并完成海关现场接单审核工作之后及时填发税款缴款书。需要通过对货物进行查验确定商品归类、完税价格、原产地的，应当在查验核实之后填发或者更改税款缴款书。

纳税义务人收到税款缴款书后应当办理签收手续。

第十九条 海关税款缴款书一式六联（格式详见附件2），第一联（收据）由银行收款签章后交缴款单位或者纳税义务人；第二联（付款凭证）由缴款单位开户银行作为付出凭证；第三联（收款凭证）由收款国库作为收入凭证；第四联（回执）由国库盖章后退回海关财务部门；第五联（报查）国库收款后，关税专用缴款书退回海关，海关代征税专用缴款书送当地税务机关；第六联（存根）由填发单位存查。

Article 18 Unless otherwise provided for, Customs shall fill out and issue a Duty/Tax Payment Record in a timely manner after the entry of goods has actually taken place and document inspection has been completed at the Customs operational site upon Customs’ acceptance of the import declaration. Where an examination of the goods is needed to determine the classification, dutiable value or origin of the goods, the Duty/Tax Payment Record shall be issued or altered after the examination is completed. 

The duty and/or tax payer shall sign and go through the relevant formalities for receipt of the Duty/Tax Payment Record upon receiving the record. 

Article 19 The Customs Duty/Tax Payment Record shall be made in sextuplicate (see format in Annex 2). The first copy (receipt) shall be given to the payment-making organization or the duty and/or tax payer, after being sealed by the bank upon receipt of the payment. The second copy (certificate of payment) shall be kept by the deposit bank of the payment-making organization as a certificate of payment made. The third copy (certificate of payment collection) shall be kept by the State treasury to which the payment is made as a certificate of payment received. The fourth copy (return receipt) shall be returned to the financial department of the Customs, after being sealed by the State treasury. For the fifth copy (verification copy), after the State treasury has received the payment, the Customs duty payment record shall be returned to the Customs, and the Customs tax payment record for import taxes shall be sent to the local tax authority. The sixth copy (stub) shall be archived by the record-issuing unit.