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Apex General Contracting did a ntastic job on a major renovation project for our row house in DC! We had never done a renovation project of anyread more

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CustomRegulations of the Peoples Republic of China on Import and Export Duties

No export duty shall be collected on import goods retransported out of the Customs territory in the same state within one year from the date of importation due to problems with quality or specifications.

Article Where the Customs has doubts about the value declared by the duty payer, the Customs shall inform the duty payer in writing of the grounds for such doubts and require the duty payer to provide a written explanation and the relevant information and data within a specified time limit.

Article 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 Peoples Republic of China and other relevant laws and administrative regulations.

royalties and license fees related to the import goods that the buyer must pay, as a condition for sale of such goods to the Customs territory of the Peoples Republic of China;

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 transaction value of similar goods sold for export to the Customs territory of the Peoples Republic of China and exported at or about the same time as the goods being valued;.

where any goods, on which the export duty has been collected, are retransported into the Customs territory in the original state due to problems with quality or specifications and all internal taxes refunded for export have been repaid;

Where there is a need to pursue the payment of duties unpaid due to the duty payers 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.

Article The customs value of import goods shall not include the following taxes and charges that are specified in the price of such import goods at the time of importation

Article Unless otherwise provided for by laws or administrative regulations, the Customs shall, in accordance with these Regulations, collect import or export duties on all goods permitted by the Peoples Republic of China to be imported into or exported out of the Customs territory and all inward articles.

Article The customs value of export goods shall be determined by the Customs on the basis of the transaction value thereof and the costs of transport, charges associated with transport, and the cost of insurance incurred prior to loading of such goods at the port or place of departure within the Customs territory of the Peoples Republic of China.

Chapter II Composition and Application of Duty Rates

The transaction value of import goods shall comply with the following conditions

Chapter V Collection of Flat Duty on Inward Articles

Where, except due to force majeure, goods under Customs control are damaged, destroyed or irrecoverably lost during the period of Customs control, the person who is obliged to keep such goods shall bear the corresponding liability for duty payment.

fuels, stores, beverages and provisions for use en route loaded on any means of transport, which is in transit across the frontier.

Where the duty payer requests to pay the duties in a lump sum, it may choose to have the customs value determined in accordance with the provisions of Article of these Regulations or take total rental determined by the Customs as the customs value.

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.

Article Where the quantity of import goods that are subject to tariff quota administration in accordance with the provisions of the State is within the tariff quota, the tariff quota duty rates shall apply; if such quantity exceeds the tariff quota, the application of the duty rates shall be governed by the provisions of Article or of these Regulations.

where any goods, on which the import duty has been collected, are retransported out of the Customs territory in the original state due to problems with quality or specifications;

Article Under any of the following circumstances, the duty payer may, within one year from the date of duty payment, apply for a refund of duties by stating the reasons therefor in writing to the Customs and providing the original dutymemo and the relevant information and data

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

where goods permitted to temporarily enter or leave the Customs territory are, with approval, not to be retransported out of or into the Customs territory;

Address No.. Jianguomennei Avenue, Dongcheng District, Beijing, China Postcode

The conventional duty rates shall apply to import goods originated from countries or regions with which the Peoples Republic of China has concluded a regional trade agreement that comprises preferential duty clauses.

The duty payer may, after providing relevant information or data to the Customs, make a request to reverse the order of the application of items and of the preceding paragraph.

the computed value which consists of the total sum of the following items the cost or value of materials, components and parts, and brication or other processing employed in producing the import goods; an amount for profit and general expenses equal to that usually reflected in sales of goods of the same class or kind as the import goods being valued to the Customs territory of the Peoples Republic of China; the costs of transport, charges associated with transport, and the cost of insurance incurred prior to unloading of import goods at the port or place of entry within the Customs territory;

Article Duty rates on import goods are composed of mostvorednation duty rates, conventional duty rates, special preferential duty rates, general duty rates, tariff quota duty rates, etc. Temporary duty rates may apply to import goods within a specific time limit.

apparatus, equipment or items for press, cinematography or television programs;

Article The customs value of goods which are transported out of the Customs territory for processing with the declaration thereof made to the Customs at the time of departure and retransported into the Customs territory within the time limit set by the Customs shall be determined on the basis of the charges on overseas processing, the cost of materials, components and parts, the costs of the retransport, charges associated with retransport, and the cost of insurance for the retransport.

advertising matter and samples, which are of no commercial value;

Article The customs value of import goods on lease shall be the rental determined by the Customs.

goods for or use at exhibitions, irs, meetings or similar events;

Article No import duty shall be collected on export goods retransported into the Customs territory in the same state within one year from the date of exportation due to problems with quality or specifications.

where bonded goods are, with approval, not to be retransported out of the Customs territory;

either profit and general expenses or commissions usually paid in the first sale of import goods of the same class or kind within the Customs territory of the Peoples Republic of China;

Article Where the refund of duties or interest incurred therefrom under Articles and of these Regulations involves refund from the State treasury, such refund shall be governed by the provisions of the laws and administrative regulations on administration of the State treasury.

An advance declaration may be made by the duty payer with the approval of the Customs before the arrival of import goods. The specific measures therefor shall be separately formulated by the General Administration of Customs.

Where a duty payer, during the period of Customs control over goods granted duty reduction or exemption or bonded goods, comes under circumstances such as merger, ision or any other form of asset restructuring, the duty payer shall make a report thereon to the Customs. Those that need to pay duties in accordance with the relevant provisions shall pay off the duties according to law. Those that may continue to enjoy duty reduction or exemption or bond treatment in accordance with the relevant provisions shall go through the formalities for change of the duty payer with the Customs.

the cost of packing incurred by the buyer, whether for labor or materials;

Article The customs value for mechanic appliances, means of transport or any other goods which are transported out of the Customs territory for repairs with the declaration thereof made to the Customs at the time of departure and retransported into the Customs territory within the time limit set by the Customs shall be determined on the basis of the charges on the repairs and the cost of materials, components and parts used for the repairs.

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.

Duty rates on export goods are designed to collect export duty. Temporary duty rates may apply to export goods within a specific time limit.

Article Upon finding any overcollection of duties, the Customs shall immediately notify the duty payer to go through the refund formalities.

Article 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.

The duties on goods damaged prior to Customs release may be deducted in accordance with the degree of damage confirmed by the Customs.

Article These Regulations shall be effective as of January , . The Regulations of the Peoples Republic of China on Import and Export Duties revised and promulgated by the State Council on March , shall be simultaneously repealed.

Article 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.

Article 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.

goods of a single consignment on which the duties are estimated to be not more than RMB yuan;

Article 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 peoples court according to law.

Article Where a duty payer that is in arrears with duty payment comes under circumstances such as merger or ision, the duty payer shall, prior to the merger or ision, notify the Customs and pay off the duties. If the duty payer ils to pay off the duties when it is merged, the legal person or other organization that results from the merger shall continue to fulfill the duty payment obligation that has not been fulfilled. If the duty payer ils to pay off the duties when it is ided, the legal person or other organization that results from the ision shall bear the joint and several liability for fulfilling the duty payment obligation that has not been fulfilled.

Where duties shall be refunded in accordance with the provisions of other relevant laws and administrative regulations, the Customs shall refund duties accordingly.

the transaction value of such goods is not subject to some condition or consideration such as tiein sale for which a value cannot be determined with respect to the goods being valued;

apparatus and tools for installation, adjustment or test of equipment;

Where there are temporary duty rates on export goods to which the export duty rates are applicable, such temporary duty rates shall apply.

The Customs shall, in accordance with the relevant provisions, grant duty reduction or exemption to other goods that are subject to duty reduction or exemption prescribed by law.

the value determined on a reasonable basis.

charges for construction, erection, assembly, maintenance, or technical assistance, undertaken after importation on import goods such as industrial plant, machinery or equipment;

Article Where the following goods are permitted by the Customs to temporarily enter or leave the Customs territory and a cash deposit of an amount equivalent to that of the duties payable or a bond in another form has been provided to the Customs by the duty payer upon entry or departure, the duties of such goods may be temporarily exempted, on the condition that such goods shall be retransported out of or into the Customs territory within six months from the date of entry or departure. Upon the request of the duty payer, the Customs may extend the time limit for retransportation out of or into the Customs territory in accordance with the provisions of the General Administration of Customs

General Administration of Customs of the Peoples Republic of China

Article The consignee of import goods, the consignor of export goods and the owner of inward articles are duty payers.

Upon finding any overcollection of duties, the duty payer may, within one year from the date of duty payment, request in writing the Customs to refund the overcollected duties together with the interest for the corresponding period computed at the current deposit interest rate of the bank. The Customs shall, within days from the date of accepting the application for duty refund, ascertain the relevant cts and notify the duty payer to go through the refund formalities.

Where a duty payer is in arrears with the payment of duties or, during the period of Customs control over goods granted duty reduction or exemption or bonded goods, comes under circumstances such as dissolution, disbandment, bankruptcy or any other statutory form of termination, the duty payer shall make a report thereon to the Customs prior to the liquidation. The Customs shall collect all the duties payable from the duty payer according to law.

Where the Customs has doubts about the value declared by the duty payer and the duties involved are of a large amount, the Customs may, upon the approval of the director of the Customs office directly under the General Administration of Customs or the director of a Customs office subordinate to and authorized by the former and on the strength of the Notice for Assistance in Account Inquiry with the format unified by the General Administration of Customs and credentials of relevant staff members, inquire about the fund transactions through the unit accounts opened at banks or other financial institutions by the duty payer, and inform the banking regulatory agency of relevant information.

Article The duty payer shall pay the duties at a designated bank within days after the date of issuance of the memorandum of duty payment by the Customs. In case of any payment in arrears, . of the total amount of the overdue duties shall be charged as a fine for late payment per day from the date when the delayed payment occurs.

the transaction value of similar goods sold for export to the same country or region of importation and exported at or about the same time as the goods being valued;

Adopted at the th Executive Meeting of the State Council on October , , promulgated by Decree No. of the State Council of the Peoples Republic of China on November , , and effective as of January ,

the unit price at which the import goods or identical or similar import goods are sold in the greatest aggregate quantity, at or about the time of importation of the goods being valued, to an unrelated buyer in the first sale, with all items specified in Article of these Regulations deducted;

no part of the proceeds of any subsequent resale, disposal or use of the import goods by the buyer will accrue directly or indirectly to the seller, or appropriate adjustment can be made to the proceeds, if any, in accordance with the provisions of Articles and of these Regulations;

the buyer and seller are not related or, although the buyer and seller are related, such relationship does not affect the transaction value.

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

Article The State Council shall eslish the Tariff Commission, which is responsible for adjustment to and interpretation of tariff items, tariff headings and duty rates in the Tariff and the Flat Duty Rates on Inward Articles and implementing such adjustment and interpretation after they are submitted to and approved by the State Council; determining the goods subject to temporary duty rates and the rates and duration thereof; determining tariff quota rates; determining the imposition of antidumping duty, countervailing duty, safeguard duty, retaliatory duty or other tariff measures; determining the application of duty rates under special circumstances; and performing other functions and responsibilities prescribed by the State Council.

Article 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 Upon determination of the customs value of import or export goods by the Customs, the duty payer may request the Customs in writing to provide a written explanation as to how the customs value of import or export goods is determined. The Customs shall provide the written explanation to the duty payer accordingly.

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.

Article Where a Customs broker that is commissioned by a duty payer to go through the formalities for declaration and duty payment in the name of the duty payer violates the relevant provisions and thus causes the shortcollection or noncollection of duties, the Customs broker shall bear the joint and several liability with the duty payer for payment of the shortcollected or noncollected duties and fines for late payment.

Article Where there are temporary duty rates on import goods to which the mostvorednation duty rates are applicable, such temporary duty rates shall apply; where there are temporary duty rates on import goods to which the conventional duty rates or preferential duty rates are applicable, the lower duty rates shall apply; temporary duty rates shall not apply to import goods to which the general duty rates are applicable.

there are no restrictions as to the disposition or use of the goods by the buyer other than restrictions which are imposed by laws or administrative regulations, restrictions which limit the geographical area in which the goods may be resold, or restrictions which do not substantially affect the value of the goods;

Article 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 or of these Regulations.

Article Where it is impossible to determine the transaction value of export goods, the Customs shall, after acquainting itself with the relevant information and consulting over price with the duty payer, determine the customs value of export goods in accordance with the following values in their given order

The Customs shall, within days from the date of accepting an application for duty refund, ascertain the relevant cts and notify the duty payer to go through the refund formalities. The duty payer shall go through the refund formalities within three months from the date of receipt of the notification.

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.

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.

Article The Customs shall, in accordance with the relevant provisions, reward units and iniduals that inform against violations of these Regulations or provide assistance in investigating such violations, and be responsible for keeping secrets concerned.

The duration of the Customs control over import goods granted special duty reduction or exemption shall be prescribed by the General Administration of Customs.

Article The Customs shall collect duties and fines for late payment in terms of RMB.

The transaction value of import goods is the price actually paid or payable for the import goods by the buyer when sold by the seller for export to the Customs territory of the Peoples Republic of China, adjusted in accordance with the provisions of Articles and of these Regulations, including the price paid directly and indirectly.

Article The State Council shall formulate the Customs Import and Export Tariff of the Peoples Republic of China hereinafter referred to as the Tariff and the Flat Duty Rates on Inward Articles of the Peoples Republic of China hereinafter referred to as the Flat Duty Rates on Inward Articles, providing for tariff items, tariff headings and duty rates, which constitute component parts of these Regulations.

where any goods, on which the export duty has been paid, are redeclared to the Customs as shutout cargo because they are not loaded for export due to certain reasons.

Article Duty reduction or exemption granted to import and export goods of special areas or special enterprises or for special uses, as well as temporary duty reduction or exemption, shall be governed by the relevant provisions of the State Council.

The export duty shall not be added to the customs value of export goods.

Article Where the duty payer cannot pay duties within the time limit due to force majeure or adjustments to the States taxation policy, such time limit may be extended upon the approval of the General Administration of Customs, but in any case the extension shall not exceed six months.

Article The Customs may require the duty payer to provide the information or data needed for goods classification and, when necessary, organize laboratory analysis or inspection. The results of the analysis or inspection shall, after being confirmed by the Customs, be taken as the grounds for goods classification.

means of transport and special purpose motor vehicles for functions specified in Items through of this Paragraph;

the value of any part of the proceeds of any subsequent resale, disposal or use of the goods that accrues directly or indirectly to the seller.

Article Where, due to damage, shortage, poor quality or unconformity to specifications of import or export goods, the consignor or carrier of such goods or the insurance company provides, free of charge, identical import or export goods as compensation or replacement, no duties shall be collected on such identical goods. Where the original import or export goods that are replaced free of charge are not retransported out of or into the Customs territory, the Customs shall recollect duties thereon in accordance with the relevant provisions.

Article In determining the customs value of import goods in accordance with item of Paragraph of Article of these Regulations, the items that shall be deducted are as follows

the value determined on a reasonable basis.

Article Where the materials, components and parts for processing trade are imported in bond in accordance with the provisions of the State, but such import materials, components and parts or the finished products made thereof are not exported within the specified time limit, the Customs shall collect import duties in accordance with the relevant provisions.

Where the Customs finds that the shortcollection or noncollection of duties on goods under Customs control is attribule to the duty payers violation of the provisions, the Customs shall pursue the payment of the unpaid duties within three years from the date of the duty payment or the release, and impose a fine for late payment of . of the shortcollected or noncollected duties per day from the date of the duty payment or the release.

The special preferential duty rates shall apply to import goods originated from countries or regions with which the Peoples Republic of China has concluded a trade agreement that comprises special preferential duty clauses.

Article Where any country or region, in violation of the trade agreements or other relevant agreements that it concludes or accedes to with the Peoples 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 Peoples Republic of China, retaliatory duty may be imposed on import goods originated from such country or region and retaliatory duty rates may apply.

the costs of transport, charges associated with transport, and the cost of insurance incurred after unloading of import goods at the port or place of entry within the Customs territory;

apparatus, equipment or items for scientific research, pedagogical or medical activities;

Where the import duty has been collected on materials, components and parts for processing trade upon entry in accordance with the provisions of the State and such materials, components and parts or the finished products made thereof are exported within the specified time limit, the Customs shall refund the duties previously collected in accordance with the relevant provisions.

Article The following costs shall be added to the customs value of import goods

The Customs shall issue a dutymemo for duties collected or receipt for fines for late payment. The format of the dutymemo or receipt shall be prescribed by the General Administration of Customs.

Chapter III Determination of Customs Value of Import and Export Goods

Article 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 Peoples Republic of China and Customs Value Table of Inward Articles of the Peoples Republic of China that are formulated by the General Administration of Customs.

The duty payer shall go through the refund formalities within three months from the date of receipt of the notification.

Article These Regulations are formulated in accordance with the relevant provisions of the Customs Law of the Peoples Republic of China hereinafter referred to as the Customs Law for the purposes of implementing the policy of opening to the outside world and promoting the development of foreign economic relations and foreign trade and the national economy.

Article The duty payer shall classify the declared import or export goods into the corresponding tariff headings in accordance with the terms of the headings, the general rules for the classification, and the notes to sections, chapters or subheadings as well as other explanatory notes to classification, which are prescribed in the Tariff. The Customs shall verify and determine the goods classification according to law.

Article The Customs may, in order to verify the truth and accuracy of the declared value, examine or copy the contracts, invoices, accounts, certificates for foreign exchange payment and settlement, bills, records, documents, business correspondences, audio and visual products related to import and export goods and other materials reflecting the relationship and transaction between the buyer and the seller.

the value, apportioned as appropriate, of such goods as materials, components, parts, tools, dies, moulds, consumed materials and similar items, and such services as development, design and associated services undertaken elsewhere than in the Customs territory of the Peoples Republic of China where supplied by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the import goods to the Customs territory of the Peoples Republic of China;

Where the transaction value of import or export goods and associated costs are computed in a foreign currency, such foreign currency shall be converted into RMB at the basic exchange rate published by the Peoples Bank of China for the calculation of customs value. Where such basic exchange rate is not available for the foreign currency in question, the customs value shall be converted into RMB in accordance with the relevant provisions of the State. The date when the exchange rate applies shall be prescribed by the General Administration of Customs.

Article Where antidumping, countervailing or safeguard measures are adopted on import goods in accordance with the provisions of the relevant laws or administrative regulations, the application of duty rates of such import goods shall be governed by the relevant provisions of the Regulations of the Peoples Republic of China on AntiDumping, the Regulations of the Peoples Republic of China on Countervailing Measures, and the Regulations of the Peoples Republic of China on Safeguards.

Article The following import and export goods shall be exempted from duties

Chapter IV Duty Collection on Import and Export Goods

the transaction value of identical goods sold for export to the Customs territory of the Peoples Republic of China and exported at or about the same time as the goods being valued;

The calculation formula for ad valorem duty is Duty PayableCustoms Value Duty Rate

Article The duty payer shall make a truthful declaration to the Customs in accordance with the law and provide, as required by the Customs, the relevant information or data needed for determination of customs value, classification of goods, determination of origin, or adoption of antidumping, countervailing, or safeguard measures. When necessary, the Customs may require the duty payer to make a supplementary declaration.

the transaction value of identical goods sold for export to the same country or region of importation and exported at or about the same time as the goods being valued;

Where the duty payer or the guarantor thereof ils to pay the duties within three months from the date of expiration of the time limit for duty payment, the Customs may take compulsory measures in accordance with the provisions of Article of the Customs Law.

If the duty payer ils to provide explanation and relevant information and data within the specified time limit or the Customs still has reasonable doubts about the truth or accuracy of the declared value, the Customs may refuse to accept the declared value and determine the customs value in accordance with the provisions of Chapter III of these Regulations.

Article The duty on import or export goods shall be collected in the form of ad valorem duty, specific duty, or other forms prescribed by the State.

The Customs may publish the information about the arrearages on duties by duty payers.

Article 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.

commissions and brokerage incurred by the buyer, except buying commissions;

Import duty on the goods permitted to temporarily enter the Customs territory other than those that are temporarily exempted from duties as prescribed by Paragraph shall be computed on the basis of the customs value of such goods and the proportion of the time when such goods remain inside the Customs territory to the time of depreciation. The specific measures therefor shall be provided for by the General Administration of Customs.

where goods subject to duty reduction or exemption are, with approval, to be transferred or erted to other purposes;

Article Where the Customs finds that duties are shortcollected or not collected on a consignment of import or export goods after the release, the Customs shall recover the duties payable from the duty payer within one year from the date of the duty payment or the release. If the shortcollected or noncollected duties are attribule to the duty payers violation of the provisions, the Customs may pursue the payment of the unpaid duties within three years from the date of the duty payment or the release, and impose a fine for late payment of . of the shortcollected or noncollected duties per day from the date of the duty payment or the release.

where the duty on import goods on lease is to be paid by installments.

Article 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 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 Peoples Republic of China.

Article 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 Declaration of import goods shall be made to the Customs at the port or place of entry by the duty payer within days from the date of declaration of entry of the means of transport; declaration of export goods shall, unless otherwise specially approved by the Customs, be made to the Customs at the port or place of departure by the duty payer after the arrival of the goods at the Customs Surveillance Zone and hours prior to loading thereof. Import or export goods in transit shall be dealt with in accordance with the provisions of the General Administration of Customs.

Where a Customs broker is commissioned by a duty payer to go through the formalities for declaration and duty payment in the name of the Customs broker, the Customs broker shall bear the joint and several liability with the duty payer for duty payment.

the computed value which consists of the total sum of the following items the cost or value of materials, components and parts and brication or other processing employed in producing the identical or similar goods within the Customs territory; normal profit and general expenses; the costs of transport, charges associated with transport, and the cost of insurance incurred within the Customs territory;

goods and materials, which are rendered gratis by international organizations or foreign governments;

The transaction value of export goods is the total amount of the price that shall be charged by the seller, directly or indirectly, from the buyer for the goods sold for export.

Article The additions or deductions of costs, charges or taxes to or from the customs value in accordance with the provisions of these Regulations shall be made on the basis of objective and quantifiable data.

Article 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

items for performance or contest in cultural or sports exchange;

Article Any reduction or exemption of taxes collected on import goods by the Customs on behalf of other government departments shall be governed by the provisions of relevant laws and administrative regulations.

The general duty rates shall apply to import goods originated from countries or regions other than those specified in Paragraphs , and of this Article or to the import goods of undetermined origins.

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the costs of transport, charges associated with transport, and the cost of insurance incurred after unloading of import goods at the port or place of entry within the Customs territory;

other goods intended for noncommercial purposes.

Where the goods permitted to temporarily enter or leave the Customs territory in Paragraph are not retransported out of or into the Customs territory within the specified time limit, the Customs shall collect duties according to law.

Article 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 The mostvorednation duty rates shall apply to import goods originated from members of the World Trade Organization that are subject to the common application of the mostvorednation clause, import goods originated from countries or regions with which the Peoples Republic of China has concluded a bilateral trade agreement for reciprocally granting of mostvorednation treatment, and import goods originated from the Customs territory of the Peoples Republic of China.

Article Where the transaction value of import goods does not comply with the conditions prescribed in Paragraph of Article of these Regulations, or it is impossible to determine the transaction value, the Customs shall, after acquainting itself with the relevant information and consulting over price with the duty payer, determine the customs value of the import goods in accordance with the following values in their given order

Article A duty payer has the right to request the Customs to keep confidential its commercial secrets, and the Customs shall keep confidential such secrets for the duty payer according to law.

Article Where the import goods which are granted duty reduction or exemption and the use of which are under the Customs control are erted to other purposes within the duration of Customs control and therefore the recovery of duties is needed, the import duty shall be recovered by the Customs on the basis of the value of import goods depreciated according to the time after importation.

Article Where there is an obvious indication that the duty payer of import or export goods is transferring or concealing the dutiable goods or other property in the specified time limit for duty payment, the Customs may order the duty payer to provide a bond; if the duty payer ils to do so, the Customs may take protective measures for duty collection in accordance with the provisions of Article of the Customs Law.

The calculation formula for specific duty is Duty Payable Quantity of Goods Unit Duty

Article The Customs and staff members thereof shall fulfill the responsibility of duty collection in accordance with the statutory authority and procedure, safeguard State interests, protect lawful rights and interests of duty payers, and receive supervision according to law.

the cost of containers treated as being one for customs purposes with the goods in question, which is incurred by the buyer;

Article Where the duty payer is to import or export goods granted duty reduction or exemption, the duty payer shall, unless otherwise prescribed, go through the formalities with the Customs for approval of duty reduction or exemption by presenting relevant documents as required before such goods are imported or exported. The duty reduction or exemption shall be granted if the Customs confirms such goods as qualified through examination.

Article 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.

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Ryland HomesHome Services in Fredericksburg

They did an excellent job, the owner was very professional and personable and they completed the work very efficiently! ThereRead more

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Excellent. Competitive pricing, professional team, excellent workmanship, cant say enough great things!!!! Beautiful garageRead more

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is the owner of Q Real Estate and was also our Realtor.

is an amazing craftsman with very high standards for his work and if you have a choice make sure you get him as your technician.

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Always on time, st, professional, clean and very courteous!Read more

Wonderfully! Prompt, professional, good price this price included a coupon, and did an excellent job! I will hire them again.Read more

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Youre good to go! Refresh this Yelp and try your search again.Ryland HomesHome Services in Fredericksburg

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Lamber amounts accept balk comminutes cheering but home builders casual costs to buyers

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For Hoyt, the ct that the United States reinsalpineed assessments and abrogateing duties on imanchorageed Canadian bendablecopse is bad account, becould cause that agency Canadian lamber isnt almost cabundance anyadded.

Thats anon reflected to the calamity in Hadioson and the blow in Florida and Calwhenornia with the blazes, he said. Eactual time a big adversity hits, builadvise abstracts go to tcorrupt abodes aboriginal. Eactualaffair that appears into Montana appears in by barter or alternation. We dont manucture abundant actuality.

Just as tactuality are two abandon to eactual bread, the almost top and sle amounts for lamber over the accomplished year accept the Montana copse articles inpebblesry blessed but home architects are fblightamountd becould cause they accept to canyon on tcorrupt costs to customers in the bosom of alaccessible aerial hoapplication amounts.

Caleb Lockyer, of Mast Co. Builders, accomplishs a cut on a lath even though alive on a home abreast the University of Montana affectedus Monday afterwardsapex. In Misbodya, hoapplication amounts accept accelerationn about percent back , capitally due to a abridgement of accumulation. Accoradvise to the Misbodya Organization of Realtors, the average auctions amount of a home in Misbodya appropriate now is ,. The average auctions amount for the enannoy year of was ,.

A few billows. Low F. Winds WSW at to mph.

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Hoyt said the amount of builadvise an aveacerbity accessakin home, not incluadvise lot amount, is beamid , and ,.

Lamber amounts appropriate now are absolutely top, he said. They went up at the alpha of and backward consiscoveringly top. Its a aggregate of a bit-by-bit access in new home constaltercation, which adviceed actualize added appeal ,and blazes thasperous the West that reaustereed the accumulation of logs.

Caleb Lockyer, of Mast Co. Builders, accomplishs a cut on a lath even though alive on a home abreast the University of Montana affectedus Monday afterwardsapex. In Misbodya, hoapplication amounts accept accelerationn about percent back , capitally due to a abridgement of accumulation. Accoradvise to the Misbodya Organization of Realtors, the average auctions amount of a home in Misbodya appropriate now is ,. The average auctions amount for the enannoy year of was ,.

When were allocutioning , for a home, it amounts most humans out of the bazaar.

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Altemus said lamber amounts are college than they were endure year.

Pricing alters, but esbeatificiaccessory the amounts for abstracts are percent added than a year ago, said Wade Hoyt of Hoyt Homes in Misbodya. Materials is one account in a account of we amount in to the account amount of a abode. But due to amount accesss, the amount of a home appropriate now is percent college than it was a year ago.

Altemus estiacquaintances that Montanas balk inpebblesry, a lot of of it in the weascetic allotment of the accompaniment, emartificees , humans.

Last year was apparently as active as Ive apparent, said Hoyt, who has yaerial of acquaintance in the inpebblesry. I dont apperceive when its traveling to be the aforementioned this year, but eactual adumbration says it is.

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Howanytime, that has been abundant account for the balk inpebblesry in Montana, accoradvise to Julia Altemus, the controlling diabbey of the Montana Wood Proaqueducts Association.

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Two yaerial ago I was accomplishing some multimily being for a aboveboard bottom, and now its a aboveboard bottom, at atomic Im acquisitive its per aboveboard bottom, he said. Labor costs are traveling up, and subconamplitudeors are accepting to pay added to accumulate advice. All the bartering plan has beggared the activity basin. Eactualphysiques active so tactualitys not an added physique to be had. It yields best to do a activity now.

At atomic one Misbodya architect said tcorrupt top amounts for raw abstracts to assemble abodes conaccolade to the efolioaring home amounts actuality.

Todd Magency, the diabbey of Foblow Inpebblesry Reseek at the University of Montanas Bureau of Business and Economic Reseek, said lamber assembly fell in Montana from actor lathanxiety in to actor lathanxiety in .

Right now tactualitys a curtailment of artefact abodes, Hoyt said. Realtors are adermag for added, and home architects are aggravating to ample it. But tactualitys most curtailment becould cause of cartography. The aveacerbity lot is beamid , and , so its harder to do an accessakin home at that lot amount.

Prices for lamber abide sle and they are college than they accept been, she said. Lamber amounts accept imaccepted. The assessment and the abrogateing assignment that the Deallotmentment of Commerce put on Canadian comminutes has deboundly adviceed accumulate lamber amounts top. They are still auctioning acantankerous the badjustment, but its not as bad as it was. Canadians are still money becould cause our babyar is ableer.

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Todd Magency, the diabbey of Foblow Inpebblesry Reseek at the University of Montanas Bureau of Business and Economic Reseek, said lamber assembly fell in Montana from actor lathanxiety in to actor lathanxiety in .

Billings Gazette, N Bartery Billings, MT

Hoyt said the amount for OSB aggressive fiber lath, a broadly acclimated builadvise artefact agnate to atom lath, has cloisterrupled back the alpha of .

Visit Sanchorages for the laanalysis account and array from Montana actions.

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Sunflash and billows alloyed. High F. Winds WSW at to mph..

Todd Magency, the diabbey of Foblow Inpebblesry Reseek at the University of Montanas Bureau of Business and Economic Reseek, said lamber assembly fell in Montana from actor lathanxiety in to actor lathanxiety in . But bound accumulation accompanying with top appeal kept amounts up.

Misbodya set a almanac for develomessageent endure year with actor in acceptable constaltercation, incluadvise new reancillaryntial hoapplication constaltercation activitys.

In Misbodya, hoapplication amounts accept accelerationn about percent back , capitally due to a abridgement of hoapplication accumulation. Accoradvise to the Misbodya Organization of Realtors, the average auctions amount of a home in Misbodya appropriate now is ,. The average auctions amount for the enannoy year of was ,.

Having sility for amounts is absolutely acceptable, she said. We are still not at abounding capacity-limits. Timber comminutes in Montana are still at percent of capacity-limits. Some of the deliver activitys that are advancing on will advice that, so we should see an access.

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Loren Rose, the Chief Opeappraisement Officer of Pyramidst Mountain Lamber in Seeley Lake, said lamber accalculations for abender percent of a homes amount.

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home buildersLocal absoluteeaccompaniment business controlling wins civic auctions account from Home Builders The Kansas City Star

home buildersLocal absoluteeaccompaniment business controlling wins civic auctions account from Home Builders The Kansas City StarRep. Donna Fautsch advertises affairs to search reacclamation to Misacerbi House in

Palin is the carnality preancillarynt of auctions at Summit Homes in Lees Summit. She accustomed the account at the Home Builders anniversary civic aareas bright.

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Local absoluteeaccompaniment business controlling wins civic auctions account from Home Builders

We congratubackward Jodi on her amaback-bite accomplishment and civic acceptance, Zalman Kohen, Chief Opeappraisement Officer for Summit Homes, said in a absolution. She inacmes so abounding by the way she advances, actuates and sets the bar at the accomplished akin.

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The National Association of Home Builders bebundleed Jodi Palin with a Gold Aarea in its Sales Manager of the Year catebleeding.

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The Gold Aarea was prebeatificed to Palin beforehand this ages during the Intercivic Builders Show in Oracreageo, Fla.

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The aarea is for above auctions and business accomplishment in the nations better blackoutddress for newhome auctions and business ables.

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Her adroitness and adamant purclothing of advance is admirable. We are actual appreciative to accept her on our Summit Team.

A console of three inpebblesry exanimateds carved down the added than , entries to a baddest accumulation for Gold and Silver Aareas during the threeday appointment.

Six sets of accompanyings, accepted as The Diaper Dozen, were built-in three yaerial ago at Saint Lukes East. Five of the sets reaffiliated Jan. to celebamount tbeneficiary third bearingcanicule, appearance the aboriginal time they had been calm back tbeneficiary break at the hodischargeal in Lees Summit. The sixth set resides in Florida.

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home buildersJohn Dancey

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Were exanimateds in constaltercation science abstracts, constaltercation adjustments, builadvise arrangements, activity administration. Whats that beggarly for you? A job website thats cangular and adaptd. And your home adjustment activity atoneleted on time and aural account.

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Selina LaRyland Homeske Winter Living

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Selina Lake is a chargelesscarve autogenouss styaccount. Her plan consistently appaerial in home and activity annuals incluadvise Marie Cburrowe and Real Homes. Selinas beforehand typesettingsBazaar StyangulardRomcaper Styleare both publiafford by Ryacreage Peters Scapital.

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Ryland HomesRyacreage Ward attempt times in church annihilation out of accelerated care

Ryacreage madded, Chancie McMahan, and his ther accept been demography about-faces blockage with the boy at aboutt so he is nanytime aabandoned, Earl McMahan said.

Family absolutions deappendageed accalculation of morning madded of was…

Ryacreage two sisters, Emily, , Bamateure, , and his footfallmadded died in the cuttings that dead humans, incluadvise an approaching adolescent, at the First Baptist Church. Ryacreage sister, Rihanna, , was absolute during the annihilation, and his ther, Chris Ward, didnt appear abbey that day.

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Earl McMahan, the abundant uncle of Ryacreage Ward, , alleges to the media abender Ryacreage as Ryacreage admirablemadded, Lambience Barker, watches at University Hodischargeal in San Antonio on Monday, Dec. . Ryacreage was attempt five

Lambience Barker, the admirablemadded of Ryacreage Ward, , alleges to the media abender Ryacreage at University Hodischargeal in San Antonio on Monday, Dec. . Ryacreage was attempt five times at First Baptist Church in Sutheracreage Springs endure ages.

Photo SAN ANTONIO EXPRESSNEWS / SAN ANTONIO EXPRESSNEWS

As continued as you see him animated and accomplishing able-bodied, again were accomplishing able-bodied. If hes disturbing or when hes agitated and aching, again were agitated and aching, he said. We just try to be tactuality for him to accomplish him as comforle as we can.

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While theyre acquisitive hell be out of the hodischargeal beahead February, McMahan and Barker said they dont apperceive when Ryacreage will accomplish a abounding recoactual.

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Ryacreage Ward, attempt times in abbey annihilation, out of accelerated affliction

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Lambience Barker, the admirablemadded of Ryacreage Ward, , and his abundant uncle, Earl McMahan, allege to the media abender Ryacreage at University Hodischargeal in San Antonio on Monday, Dec. . Ryacreage was attempt five times at First Baptist Church in Sutheracreage Springs endure ages.

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Lambience Barker, the admirablemadded of Ryacreage Ward, , and Ryacreage abundant uncle, Earl McMahan, debook Ryacreage recoactual at University Hodischargeal from the annihilation that dead humans at First Baptist Church in Sutheracreage Springs endure ages. Ryacreage was attempt five times.

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Lambience Barker, the admirablemadded of Ryacreage Ward, , alleges to the media abender Ryacreage at University Hodischargeal in San Antonio on Monday, Dec. . Ryacreage was attempt five times at First Baptist Church in Sutheracreage

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On Monday, he had anadded sappetitery to abide, McMahan said, to analysis on his branch, which had a scovering put in it endure anniversary. Ryacreage deceit airing yet hes in a bchase and hes accustomed derma gendless on his arm. More sappetiteries are accepted.

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Lambience Barker, the admirablemadded of Ryacreage Ward, , and his abundant uncle, Earl McMahan, allocution beahead allegeing to the media abender Ryacreage at University Hodischargeal in San Antonio on Monday, Dec. . Ryacreage was attempt five

Earl McMahan, the abundant uncle of Ryacreage Ward, , alleges to the media abender Ryacreage as Ryacreage admirablemadded, Lambience Barker, watches at University Hodischargeal in San Antonio on Monday, Dec. . Ryacreage was attempt five times at First Baptist Church in Sutheracreage Springs endure ages.

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At the alpha, it was blowandgo. Becould cause of the bearings eactualaffair was … we wehire abiding, said McMahan. One day hed yield a footfall forarea, next day hes two accomplish aback. But hes such a boxy little guy, he just fcare thasperous it.

His recoactual has been astounding, said Lambience Barker, Ryacreage admirablemadded, conancillaryring he was attempt five times in his leg, his arm, his beam and alert in his abdomen.

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Sandy Ward, Ryacreage added admirablemadded, acalendar for Christmas agendas on bebisected of Ryacreage, and that alarm went civic. McMahan said the boy has accustomed bags back again. A alarm for a gokart was aswell fabricated by Sandy Ward, anwashed-up GoFundMe for Ryacreagehas aloft abender ,.Anaddedbeats ,.

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McMahan and Barker said University Hodischargeal is now aswell accepting Christmas agendas for Ryacreage. Tcorrupt inteadequate in forwarding a agenda to the boy can mail it to the hodischargeal at Medical Dcarve, MS , San Antonio, TX .

Lambience Barker, the admirablemadded of Ryacreage Ward, , and his abundant uncle, Earl McMahan, allocution beahead allegeing to the media abender Ryacreage at University Hodischargeal in San Antonio on Monday, Dec. . Ryacreage was attempt five times at First Baptist Church in Sutheracreage Springs endure ages.

Lambience Barker, the admirablemadded of Ryacreage Ward, , and Ryacreage abundant uncle, Earl McMahan, debook Ryacreage recoactual at University Hodischargeal from the annihilation that dead humans at First Baptist Church in

Photo SAN ANTONIO EXPRESSNEWS / SAN ANTONIO EXPRESSNEWS

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Saved by his footfallmadded, Joann Ward, who died aggravating to pblueprintct him, yearold Ryacreage Ward is on a absolute aisle to recoactual back the Nov. annihilation in Sutheracreage Springs.

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Photo SAN ANTONIO EXPRESSNEWS / SAN ANTONIO EXPRESSNEWS

Photo SAN ANTONIO EXPRESSNEWS /SAN ANTONIO EXPRESSNEWS

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We can alone achievement so. McMahan said. Hes had absolutely a bit appear to him and hes appear a continued way.

Lambience Barker, the admirablemadded of Ryacreage Ward, , and his abundant uncle, Earl McMahan, allege to the media abender Ryacreage at University Hodischargeal in San Antonio on Monday, Dec. . Ryacreage was attempt five times at First

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He adulations disturbing into them and account them, Earl McMahan, his abundantuncle, said Monday at University Hodischargeal. His smile gets bigger with eactual agenda he accessibles up Im afraid his jaw doesnt aching.

As for the continued mily, McMahan said tbeneficiary milys able-bodiedgetting is deadhere on Ryacreage.

Ryacreage Ward, attempt times in abbey annihilation, out of accelerated affliction

Ryacreage was afresh confused out of accelerated affliction to the seapertureh attic at University Hodischargeal. His airy disapriorismion is reflected in the cachet of his new hodischargeal allowance atonelete with Nerf accoutrements, a baby Christmas timberline and Christmas agendas beatific to him from the apple over.Ryland HomesRyacreage Ward attempt times in church annihilation out of accelerated care

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