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