第五十八条 进境物品的纳税义务人是指，携带物品进境的入境人员、进境邮递物品的收件人以及以其他方式进口物品的收件人。

第五十九条 进境物品的纳税义务人可以自行办理纳税手续，也可以委托他人办理纳税手续。接受委托的人应当遵守本章对纳税义务人的各项规定。

Article 58 The duty payer of inward articles refers to the person who carries articles into the Customs territory, the addressee of inward postal items, or the recipient of articles imported in any other ways. 

Article 59 The duty payer of inward articles may go through the formalities for duty payment on its own or commission an agent to go through such formalities. The agent commissioned shall abide by all the provisions of this Chapter on the duty payer. 

第六十条 进口税从价计征。

进口税的计算公式为：进口税税额=完税价格×进口税税率

第六十一条 海关应当按照《进境物品进口税税率表》及海关总署制定的《中华人民共和国进境物品归类表》、《中华人民共和国进境物品完税价格表》对进境物品进行归类、确定完税价格和确定适用税率。

Article 60 Flat duty shall be collected in terms of ad valorem duty. 

The calculation formula of flat duty is: Flat Duty Payable= Customs Value ×Flat Duty Rate 

Article 61 The Customs shall determine the classification, customs value and applicable duty rate of inward articles in accordance with the Flat Duty Rates on Inward Articles, and the Classification Table of Inward Articles of the People's Republic of China and Customs Value Table of Inward Articles of the People's Republic of China that are formulated by the General Administration of Customs. 

第六十二条 进境物品，适用海关填发税款缴款书之日实施的税率和完税价格。

第六十三条 进口税的减征、免征、补征、追征、退还以及对暂准进境物品征收进口税参照本条例对货物征收进口关税的有关规定执行。

Article 62 The flat duty rate and customs value implemented on the date when the Customs issues the memorandum of duty payment shall apply to inward articles. 

Article 63 The reduction, exemption, recovery, pursuit and refund of flat duty and the collection of flat duty on inward articles permitted to be temporarily transported into the Customs territory shall be governed by the relevant provisions of these Regulations on collection of import duty on goods.