第六章 附  则

第六十四条 纳税义务人、担保人对海关确定纳税义务人、确定完税价格、商品归类、确定原产地、适用税率或者汇率、减征或者免征税款、补税、退税、征收滞纳金、确定计征方式以及确定纳税地点有异议的，应当缴纳税款，并可以依法向上一级海关申请复议。对复议决定不服的，可以依法向人民法院提起诉讼。

Chapter VI Supplementary Provisions 

Article 64 Where the duty payer or guarantor has objections to the Customs’ determination of the duty payer or customs value; goods classification; determination of origin, applicable duty rates or exchange rates; duty reduction, exemption, recovery or refund; collection of fines for late payment; or determination of the manner and place of duty collection; it shall pay the duties and may apply to the Customs at the next higher level for administrative reconsideration according to law; if the duty payer or guarantor refuses to accept the decision of administrative reconsideration, it may lodge a lawsuit to the people’s court according to law. 

第六十五条 进口环节海关代征税的征收管理，适用关税征收管理的规定。

第六十六条 有违反本条例规定行为的，按照《海关法》、《中华人民共和国海关法行政处罚实施细则》和其他有关法律、行政法规的规定处罚。

第六十七条 本条例自2004年1月1日起施行。1992年3月18日国务院修订发布的《中华人民共和国进出口关税条例》同时废止。 

Article 65 Tax collection by the Customs on behalf of other government departments for importation shall be governed in accordance with the provisions on administration of duty collection. 

Article 66 The penalty for violation of the provisions of these Regulations shall be imposed in accordance with the provisions of the Customs Law, the Rules for the Implementation of Administrative Penalty under the Customs Law of the People’s Republic of China and other relevant laws and administrative regulations. 

Article 67 These Regulations shall be effective as of January 1, 2004. The Regulations of the People’s Republic of China on Import and Export Duties revised and promulgated by the State Council on March 18, 1992 shall be simultaneously repealed.