第十四条 任何国家或者地区违反与中华人民共和国签订或者共同参加的贸易协定及相关协定，对中华人民共和国在贸易方面采取禁止、限制、加征关税或者其他影响正常贸易的措施的，对原产于该国家或者地区的进口货物可以征收报复性关税，适用报复性关税税率。
征收报复性关税的货物、适用国别、税率、期限和征收办法，由国务院关税税则委员会决定并公布。
第十五条 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。
Article 14 Where any country or region, in violation of the trade agreements or other relevant agreements that it concludes or accedes to with the People’s Republic of China, unilaterally adopts measures affecting normal trade such as imposition of prohibition or restriction or surcharge of duties in the trade with the People’s Republic of China, retaliatory duty may be imposed on import goods originated from such country or region and retaliatory duty rates may apply.
The goods and countries subject to retaliatory duty, as well as the rates, duration and collection measures of retaliatory duty shall be determined and published by the Tariff Commission of the State Council.
Article 15 For any import or export goods, the duty rates implemented on the date when the Customs accepts the declaration for import or export of such goods shall apply.
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。
转关运输货物税率的适用日期，由海关总署另行规定。
第十六条 有下列情形之一，需缴纳税款的，应当适用海关接受申报办理纳税手续之日实施的税率：
Where, upon verification and approval of the Customs, the declaration is made prior to entry of import goods, the duty rates implemented on the date of declaration of the means of transport carrying such goods for entry shall apply.
The date for application of the duty rates on goods for the transport under Customs transit shall be separately provided for by the General Administration of Customs.
Article 16 Where duty needs to be paid under any of the following circumstances, the duty rates implemented on the date when the Customs accepts the declaration for duty payment shall apply:
（一）保税货物经批准不复运出境的；
（二）减免税货物经批准转让或者移作他用的；
（三）暂准进境货物经批准不复运出境，以及暂准出境货物经批准不复运进境的；
（四）租赁进口货物，分期缴纳税款的。
第十七条 补征和退还进出口货物关税，应当按照本条例第十五条或者第十六条的规定确定适用的税率。
(1) where bonded goods are, with approval, not to be re-transported out of the Customs territory;
(2) where goods subject to duty reduction or exemption are, with approval, to be transferred or diverted to other purposes;
(3) where goods permitted to temporarily enter or leave the Customs territory are, with approval, not to be re-transported out of or into the Customs territory;
(4) where the duty on import goods on lease is to be paid by installments.
Article 17 In the recovery or refund of duties on import or export goods, the duty rates to apply shall be determined in accordance with the provisions of Article 15 or 16 of these Regulations.
因纳税义务人违反规定需要追征税款的，应当适用该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。
第三章 进出口货物完税价格的确定
第十八条 进口货物的完税价格由海关以符合本条第三款所列条件的成交价格以及该货物运抵中华人民共和国境内输入地点起卸前的运输及其相关费用、保险费为基础审查确定。
Where there is a need to pursue the payment of duties unpaid due to the duty payer’s violation of relevant provisions, the duty rates implemented on the date when such violation occurs shall apply; if it is impossible to ascertain the date when such violation occurs, the duty rates implemented on the date when the Customs finds such violation shall apply.
Chapter III Determination of Customs Value of Import and Export Goods
Article 18 The customs value of import goods shall be determined by the Customs on the basis of the transaction value which complies with the conditions specified in Paragraph 3 of this Article, as well as the costs of transport, charges associated with transport, and the cost of insurance incurred prior to unloading of such goods at the port or place of entry within the Customs territory of the People’s Republic of China.
上一篇：国务院令第392号（中华人民共和国进出口关税条例）（中英对照）II
下一篇：国务院令第395号（中华人民共和国知识产权海关保护条例）（中英对照）II
微信公众号搜索“译员”关注我们，每天为您推送翻译理论和技巧，外语学习及翻译招聘信息。