The process of tariff collection is the process of tax classification, tax rate application, price determination and tax amount calculation. The calculation method of import and export tariff is: tariff rate = customs duty price * import and export tariff rate.
The import and export of goods, FOB price is denominated in foreign currencies, the customs shall be issued in accordance with the tax payment certificate of the national day of the exchange rate in the same price, converted into yuan.
                                                                                                      

　According to the regulations, the consignee of the imported goods, the consignor of the exported goods, the owner of the entry and exit articles are the duty paying taxpayers, and the enterprises that have the right to import and export businesses are also statutory taxpayers.
A taxpayer shall pay taxes to a designated bank within seven days from the date of issuance of the tax payment certificate by the customs. If the time limit is not paid, the customs shall pay 1% of the total amount of tax payable on the date of tax collection from eighth days to the date of tax payment.
For more than three months to pay the tax, the customs may instruct the guarantor to pay taxes or goods to hand over the money, when necessary, may request the bank to deduct the guarantor or the taxpayer within the deposit.

　The tariff tuibu divided recovery, three cases after levy and tax rebate:
1, do
Refers to the import or export goods customs clearance, found little sign or levied taxes, shall pay taxes or the release of the item within one year from the date of the taxpayer levy.
2. Chasing
It means that the customs shall be chased in three years because of the violation of the regulations by the taxpayer.
3. Tax rebate
It refers to the tax imposed by the customs. If it is discovered, it should be returned immediately. The taxpayer can ask the customs to refund it within one year from the date of paying the tax, and it will not be accepted after the time limit.
When the tax rebate is handled, it is true that the basis of the tax refund is true, the documents are complete and the formalities are complete.
The tax payer shall fill in the application of the tax refund, together with the original tax payment book and other necessary documents, and send it to the original tax and customs department for verification, and sign the opinions, indicating the reasons for the tax refund and the amount of the tax refund. Unit tax rebate, all transfer refund, do not withdraw cash.
In addition to the tax refund procedures, the tax units shall pay the formalities to the customs in addition to the customs tax rebates.