第五章 进境物品进口税的征收
第五十六条 进境物品的关税以及进口环节海关代征税合并为进口税，由海关依法征收。
第五十七条 海关总署规定数额以内的个人自用进境物品，免征进口税。
Chapter V Collection of Flat Duty on Inward Articles
Article 56 The import duty on inward articles and taxes collected by the Customs on behalf of other government departments for importation of such articles are amalgamated into the flat duty, which shall be collected by the Customs according to law.
Article 57 Inward articles for personal use the aggregate value or quantity of which is within the quota prescribed by the General Administration of Customs shall be exempted from flat duty.
超过海关总署规定数额但仍在合理数量以内的个人自用进境物品，由进境物品的纳税义务人在进境物品放行前按照规定缴纳进口税。
超过合理、自用数量的进境物品应当按照进口货物依法办理相关手续。
国务院关税税则委员会规定按货物征税的进境物品，按照本条例第二章至第四章的规定征收关税。
The flat duty on inward articles for personal use that exceed the quota prescribed by the General Administration of Customs but are still within a reasonable quantity shall be paid by the duty payer of such inward articles in accordance with the relevant provisions prior to the release.
Where inward articles exceed the reasonable quantity for personal use, the relevant formalities shall be gone through in accordance with that of import goods.
The duty on inward articles that are deemed as import goods by the Tariff Commission of the State Council for duty collection shall be collected in accordance with the provisions of the Chapters II through IV of these Regulations.
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