Tariff Law of the People's Republic of China.

This Law is enacted in accordance with the Constitution for the purposes of regulating the collection and payment of customs duties, maintaining the import and export order, promoting foreign trade, advancing high-level opening up, promoting high-quality development, safeguarding national sovereignty and interests, and protecting the legitimate rights and interests of taxpayers.
The goods permitted to be imported into or exported out of and all articles allowed to enter the People's Republic of China shall be subject to tariffs in accordance with this Law and other relevant laws and administrative regulations.
The Law consists of 7 Chapters: Chapter I General Provisions; Chapter II Tariff Items and Tariff Rates; Chapter III Amount of Duties Payable; Chapter IV Tax Preferences and Collection of Customs Duties under Special Circumstances; Chapter V Administration of Duty Collection; Chapter VI Legal Liability; Chapter VII Supplemental Provisions.