LIST
Chapter I
GENERAL PROVISIONS
Article 1. Scope
Article 2. Taxable objects
Article 3. Taxpayers
Article 4. Interpretation of terms
Chapter II
TAX BASE, TIME OF TAX CALCULATION AND TAX SCHEDULE
Article 5. The bases for calculating import tax and export tax on goods apply the method of calculating tax according to the percentage
Article 6. Bases for calculating import tax and export tax on goods with the application of the absolute tax calculation method or the mixed tax calculation method
Article 7. Tax on imported goods subject to tariff quotas
Article 8. Tax calculation value and tax calculation time
Article 9. Tax payment deadline
Article 10. Principles of promulgation of tax schedules and tax rates
Article 11. Competence to promulgate tax schedules and tax rates
Chapter III
ANTI-DUSTING TAX, ANTI-ASSISTANCE TAX, SELF-DEFENSE TAX
Article 12. Anti-dumping tax
Article 13. Anti-subsidy tax
Article 14. Self-defense tax
Article 15. Application of anti-dumping tax, anti-subsidy tax and safeguard tax
Chapter IV
TAX EXEMPTION, TAX REDUCTION, TAX REFUND
Article 16. Tax exemption
Article 17. Tax exemption procedures
Article 18. Tax reduction
Article 19. Tax refund
Chapter V
TERMS ENFORCEMENT
Article 20. Effect of implementation
Article 21. Transition Terms
Article 22. Detailed Provisions