Part of the general administration of customs on modifying the rules of the decision "on February 13, 2014 by the department faculty meeting examined and approved by the general administration of customs, are hereby released, come into force from the date of release.

 

 

 

Department long Yu Guangzhou

On March 13, 2014

 

 

 

The general administration of customs on modifying some rules and decisions

 

In order to effectively promote and decentralization, transform function, deepen the reform of the administrative examination and approval system, according to the National People's Congress standing committee on modifying the < Marine environmental protection law of the People's Republic of China > and other seven the decision of the law "(presidential order no. 8), and the state council on amending part of the decision of the administrative rules and regulations" (state council order no. 645), the state council about to cancel and give a group of the decision of the administrative examination and approval items "(guo fa [2013] 44), the general administration of customs decided to the customs of the People's Republic of China for imported materials bonded group management method", etc. 15 rules and modified, specific content is as follows:

A, the customs of the People's Republic of China to feed processing and the measures for the administration of bonded group (the general administration of customs announced no. 41) for the following changes:

(1) of article 8 "bonded group in imported raw materials and spare parts required for processing export products, the leading enterprises should hold by the economic and trade issued by the competent department in charge of approval certificate for processing together with a copy of the contract or order card to the customs offices for handling the formalities of contract registration for the record. After customs audit and correct, to the issuing the feed processing registration handbook" (hereinafter referred to as the "registration handbook"), and to build group "bonded goods" stamp in the top right." Amended as "bonded group in imported raw materials and spare parts required for processing export products, led the enterprise shall, on the strength of the economic and trade issued by the competent department in charge of the approval certificate for processing card along with a copy of the contract or order to the customs offices for handling the formalities of manual set up, and the customs to issue the feed processing registration handbook" (hereinafter referred to as the "registration handbook"), and to build group "bonded goods" stamp in the top right."

(2) of article 10 of the "customs on the bonded group shall be fully bonded imports of raw materials and spare parts, group of leading enterprises should be paid in accordance with the provisions, the customs supervising fees. Imports of raw materials and spare parts should be deposited in the appointed bonded warehouse, raw materials and spare parts outbound processing, the customs according to the measures for the administration of bonded warehouse and the stored goods regulated. Bonded imported raw materials and spare parts into the processing link, the customs according to the management of the bonded factory regulation. Processing of finished product exports, shall be exempted from export duties, such as the export license management of goods, should also present the export license to the customs." Changed to "the customs bonded group shall be fully bonded imports of raw materials and spare parts, group of leading enterprises shall, in accordance with the provisions of the customs formalities before hand as required. The import of raw materials and spare parts should be deposited in the appointed bonded warehouse, raw materials and spare parts outbound processing, the customs shall, in accordance with the management of the bonded warehouse and the stored goods way to regulate. Bonded imported raw materials and spare parts into the processing link, the customs shall, in accordance with the management of the bonded factories to regulate. Processing of finished product exports, shall be exempted from export duties, if belong to the export license management of goods, and shall present the export license to the customs."

Article 14 (3) will be "bonded imported materials and parts, should be within one year from the date of import processing finished products export. If there are any special circumstances need to extend the deadline, bonded group of leading enterprise should apply to the customs, but the extension shall not exceed one year. If still has not processed the expiry of the export or import into, by the customs in accordance with the" customs law "concerned regulation processing." Amended as "bonded imported materials and parts, should be within one year from the date of import processing finished products export. If there are special circumstances need to extend the time limit, bonded group led by the enterprise shall apply for an extension to the customs change, but the extension shall not exceed one year. If still has not processed the expiry of the export or to import, deal with by the customs shall, in accordance with the relevant regulations in accordance with the law."

Second, to the customs of the People's Republic of China on the measures for the administration of processing trade in exotic (the general administration of customs to 74th) for the following changes:

(1) the article 5 of the "business units in different processing trade, shall be issued by the local competent departments of foreign trade and economic cooperation of the processing trade business area and processing enterprises issued by the local competent departments of foreign trade and economic cooperation of the processing trade processing enterprise production ability certificate, filling out the application form for the customs of the People's Republic of China foreign processing trade" (format, see appendix 1 hereinafter referred to as the "application form"), to the competent customs business units to apply for different processing." Changed to "business units to carry out the different processing trade, shall be issued by the local competent departments of foreign trade and economic cooperation of the processing trade business area and processing enterprises issued by the local competent departments of foreign trade and economic cooperation of the processing trade processing enterprise production ability certificate, drawn up different processing trade of the People's Republic of China customs declaration form" (format, see appendix 1 hereinafter referred to as the "return"), the customs offices for handling the formalities of different processing to business unit supervisor."

(2) of article 6 of the "business unit competent customs in approved the application for long-distance processing, for the business unit for the different processing trade business, shall refer to the processing enterprise competent customs feedback of the customs of the People's Republic of China foreign processing trade receipt" (see format in annex 2, hereinafter referred to as the "receipt"). Check the contract with the implementation of the normal, in the "application form" (a type of duplex) notation signature, and the processing trade business area, the production capacity of processing trade processing enterprise certificate together make the seal, due to operate unit by the department in charge of processing enterprises customs contract registration for the record." Changed to "competent customs at the time of going through the formalities for different processing business units, for the business unit for the different processing trade business, shall refer to the processing enterprise competent customs feedback the receipt of case the customs of the People's Republic of China foreign processing trade (see format in annex 2, hereinafter referred to as the" receipt "). Check the contract with implementation of normal, in the "declaration form" (a type of duplex) notation signature, and the processing trade business area, the production capacity of processing trade processing enterprise certificate together make the seal, pay with business units to the processing enterprises, director of the customs offices for handling the formalities of manual set."

(3) of article 7 "processing enterprises in charge of the customs and business operation entities to provide the processing trade business area," contract processing ", "processing trade processing enterprise production ability certificate, the" application form "and other relevant documents for contract registration for the record. Such as processing enterprises to the customs offices for handling the formalities of contract for the record, must have a power of attorney issued by the business unit." Changed to "processing enterprises in charge of the customs and business operation entities to provide the processing trade business area, processing contract, the processing trade processing enterprise production ability certificate," return "the manual establishment formalities and other relevant documents. If the processing enterprises to the customs offices for handling the formalities of manual set, should hold a power of attorney issued by the business unit."

(4) amend the attached "application form" to "return", "the contract registration for the record" changed to "manual".

Three, to the customs of the People's Republic of China on transit goods regulatory approach "(order no. 89 published of the general administration of customs) for the following changes:

To paragraph 1 of article 8 of the "transit goods declaration of electronic data and written documents have the same legal effect. For sure because of data provided or transmission errors, there are justified reasons and with the approval of the customs, can be modified or revoked. The customs has decided to examine the transit of goods, not allowed to change or revoke the declaration." Changed to "transit goods declaration of electronic data and written documents have the same legal effect. To do because of data provided or transmission errors, in line with the import and export goods declaration form to modify and revoke management rules, can be modified or revoked. The customs has decided to examine the transit of goods, not allowed to change or cancellation of the declaration."

Four, to the customs of the People's Republic of China on are not overdue declaration for importation of goods, false or excessive discharge of inward goods and abandoned import goods processing method "(the general administration of customs to 91th) for the following changes:

Paragraph 1 of article 3 of "by the means of transport carrying to enter the customs territory and for discharging to the customs surveillance zone approved by the customs or other places, not included in the import manifest and waybill to the customs declaration of the mistake or excessive discharge of import cargo, the examination and approval of the customs, indeed by the original means of transport carrying the goods, since the transportation within three months from the date of discharge, apply to the customs formalities for transported out of China; or by the consignee or consignor of the goods, since the transportation within three months from the date of discharge, apply for return or to declare to the customs import formalities." Changed to "by the means of transport carrying to enter the customs territory and for discharging to the customs surveillance zone approved by the customs or other places, not included in the import manifest and waybill to the customs declaration of the mistake or excessive discharge of import cargo, the examination and approval of the customs, indeed by the original means of transport carrying the goods, since the within three months from the date of unloading, transport to the customs offices for handling the formalities of directly transported out of China; or by the consignee or consignor of the goods, since the transportation discharge within three months from the date of the return or declare to the customs offices for handling the import formalities."

Five, for "the regulation on administration of the customs of the People's Republic of China import and export goods declaration (order no. 103 published of the general administration of customs) to make the following changes:

(1) of article 6 of the "import and export of goods for the consignee or consignor, the entrusted declaration formalities of customs declaration enterprise personnel, should be to obtain the status of customs declaration and registration of customs declaration at the customs. Not qualify as customs declaration and not registered in the customs personnel shall not import and export goods declaration formalities. Customs declaration shall be in accordance with regulations of the country and customs laws and regulations and requirements to carry out the customs declaration. Except as otherwise provided in laws and administrative rules and regulations, customs declaration and its subordinate enterprises should bear the corresponding legal responsibility declaration of customs declaration behavior." Changed to "for the import and export goods of the consignee or consignor, the entrusted declaration formalities of customs declaration enterprise personnel, should be put on record at the customs declaration personnel."

(2) the second paragraph of article 10 of the "customs have accepted declare customs declaration electronic data, after artificial audit, need to modify a part, import and export goods to the consignee or consignor, the entrusted customs declaration enterprise shall, in accordance with the provisions of customs, revise and resend, filing date is still the original acceptance date to declare for customs." Customs has been changed to "accept the electronic data on the customs declaration, and to declare the artificial verification and to return to modify, import and export goods to the consignee or consignor, the entrusted customs declaration enterprise shall, within 10 days to complete modify and resend the electronic data on the customs declaration, and filing date is still the customs accept the date of the original declaration forms of electronic data, more than 10, the original declaration forms of invalid, import and export of goods to the consignee or consignor, the entrusted customs declaration enterprise shall declare to the customs separately, filing date again to accept the date of declaration for customs."

Article 14 (3) will "accept the declaration of import and export goods, the customs, the declaration shall not modify, declaration documents may not be revoked; there are justified reasons, the consignee or consignor, commissioned to submit a written application to the customs, the customs, after the customs approval can be modified or revoked:

1. Due to reasons such as computer, network system leads to the electronic data declared wrong;

2. The customs after the export goods customs formalities, the original notification due to causes such as loading, loading the goods shut out in whole or in part need to modify or cancel the declaration documents and their contents;

3. Customs personnel reporting errors due to operation or writing mistake, but not for the implementation of the national trade control policies, tax collection and customs statistics indicators such as damage;

4. The customs after appraisal, the classified audit or professional recognition need to modify the original declaration data;

5. According to trade practice first to use temporary price, the actual settlement according to the inspection of quality identity or the international market the actual price payment need to modify the original declaration data; Customs have decided to monitor, the inspection of import and export goods, import and export goods of the consignee or consignor, the entrusted customs declaration enterprise shall revise customs declaration content or revoke the declaration documents. "Changed to" accept the declaration of import and export goods, the customs, the customs clearance documents and their contents shall not be modified or revoked; Conform to the provisions, shall, in accordance with the relevant provisions of the modification and revocation of import and export goods declaration form. "

Six, to the customs of the People's Republic of China on processing trade leftover material, residual materials, incomplete, by-products and the bonded goods management method "(the general administration of customs to release number 111) for the following changes:

(1) amend the article 5 to "processing trade enterprises to declare to carry forward the remaining materials to another processing trade contract, limit the same business, the same processing enterprises, also imported materials and the same way of processing trade. Have a condition, the customs in accordance with the provisions for approval after consumption, the enterprise can go through the formalities to carry forward the contract cancel after verification and residual materials. The remaining materials into a contract already for examination and approval of the competent department of commerce, by the original examination and approval department deal with relevant formalities according to the change of way, such as surxzc materials into quantity does not increase the imports have batch contract, from the procedures of alteration; turn into contract for the new contract, according to the current processing trade for examination and approval by the competent department of commerce management regulations.

To carry forward processing trade enterprises to declare the remaining materials in any of the following circumstances, enterprises pay no more than carry forward the bonded materials should pay tax amount after a security risk, the customs will deal with:

(1) of the same enterprise declare to carry forward the remaining materials to another processing enterprises;

(2) the amount to transfer surxzc materials to achieve the actual imported materials under processing trade contract and above 50% of total value;

(3) the processing trade surxzc materials belong to contract more than two and extension formalities;

To carry forward involves different competent customs, the remaining materials on both sides of the customs offices for handling the relevant formalities, and turn into the ground by the customs charge a security risk.

Listed in the preceding paragraph shall pay a security risk of processing trade enterprises under any of the following circumstances, from paying a security risk:

(1) for class A management of processing trade;

(2) has a parameter transfer contract, the parameter real transfer amount not less than the tax amount of carry forward the bonded materials;

(3) of the original enterprise relocation, merger, division or reorganization, restructuring, equity changes such as law, and now inherit the original enterprise or creditor's rights debt relations of main rights and obligations, to carry forward the remaining materials from the same business, the same way of processing enterprises, the same trade restrictions. "

(2) the first paragraph of article 8 of the "processing trade enterprises in the process of production or a byproduct of the extracted by recycling can not re-export, processing trade enterprises in shall truthfully declare to the customs for the record, or cancel after verification." Changed to "processing trade enterprises in machining process by-product or by recycling can be extracted, not re-export, processing trade enterprises set up in to the customs offices for handling the manual or verification procedure shall truthfully declare."

(3) of article 9 (1) in "submitted to cancel after verification" modify the report as the "core".

(4) of article 11 is revised as "processing trade enterprises couldn't return cutout, surxzc materials, sale in domestic market or incomplete, by-products, or the affected the bonded goods, the processing trade enterprise with legal qualifications entrusted by the destruction of disposal unit, by the customs, disposal units receive documents issued by the relevant documents and data such as disposal certificate verification formalities.

The customs may send officials to supervise the disposal, processing trade enterprises and the relevant disposal units shall provide cooperation. Processing trade enterprises due to the disposal income, shall truthfully declare to the customs, the customs according to regulations for the leftover material (domestic tax tax formalities. "

For seven, the customs of the People's Republic of China to implement the administrative licensing law of the People's Republic of China > method "(the general administration of customs has released no. 117) for the following changes:

Delete the first (1) of article 48 and article 49.

Eight, to the customs of the People's Republic of China import and export goods tax management method "(the general administration of customs announced to no. 124) for the following changes:

(1) of paragraph 1 of article 24 of the "taxpayer due to force majeure or the schedule of national tax policy adjustment not pay taxes, and shall, in the import and export of goods to the import and export tax return formalities before the customs directly under the customs a postponement of tax payment of a written application and the attached related material, at the same time should also provide tax plan." Amended as "the taxpayer due to force majeure or national tax policy adjustment cannot pay taxes on schedule, shall be in front of the import and export of goods to declare to the customs directly under the duty payment or the subordinate customs authorized by a postponement of the written application and the attached related material, at the same time should also provide tax plan."

Will (2) of paragraph 1 of article 25 of the directly affiliated customs shall receive the taxpayer extension within 10 days from the date of duty payment application review whether this is true, that is the case, should immediately to the relevant application materials submitted to the general administration of customs. After receiving the application materials by the general administration of customs, shall, within 20 days after the decision to agree with deferred pay taxes and deferred tax payment, the time limit and submit the application materials directly under the customs notification. Can't make a decision within 20 days due to special circumstances, may be extended for 10 days." Changed to "directly under the customs or the subordinate customs authorized by taxpayers shall be receiving delay within 30 days from the date of duty payment application review whether this is true, and make the decision whether agreed to delay pay taxes and deferred tax payment deadlines. Due to special circumstances can't make decision within 30 days, may be extended for 10 days."

(3) of paragraph 1 of article 26 "was not approved by the general administration of customs of deferred pay taxes, customs shall receive directly under the general administration of customs has not approved the decision of the deferred pay taxes within three working days from the date of the notice shall be the taxpayer, tax and insurance payment." Changed to "or its authorized subordinate customs directly under the customs upon the approval of the audit is not delay to pay taxes, it shall make a decision within three working days from the date of the notice shall be the taxpayer, tax and insurance payment."

Nine, to the customs of the People's Republic of China to impose import goods sluggish newspaper gold method "(order no. 128 published of the general administration of customs) to make the following changes:

(1) of article 6 of the "import goods the consignee in the transmission of electronic data after declaration, customs declaration to the customs within the prescribed time limit or deadline to submit the paper declaration form for approval, the customs will cancel the declaration forms of electronic data processing, import goods consignee to declare at the customs, and produce the sluggish newspaper, calculated according to the provisions of article 4 sluggish newspaper gold.) days from the consignee of imported goods declaration and examined by the customs in accordance with the law, have to cancel the original declaration forms of electronic data, to declare the import goods consignee applied for and approved by the customs audit, to cancel the original customs declaration for 15 days from the date of the day." Amended as "imported goods consignee send declaration for electronic data to declare to the customs, not submitted within the time limit within the prescribed time limit, or approve the paper declaration form and the attached documents, the customs will cancel the customs declaration form of electronic data processing. Imported goods consignee to declare at the customs, and produce the sluggish newspaper, calculated according to the provisions of article 4 sluggish newspaper gold a day.

After declaration in accordance with law, revocation of the original declaration forms of import goods consignee electronic data to declare, to cancel the original customs declaration for 15 days from the date of the day ".

(2) the article 12 of "can apply to customs for import goods consignee breaks sluggish newspaper gold" changed to "can be applied to declare to the customs for import goods consignee breaks sluggish newspaper gold".

Article 12 of the first item (4) "because of the customs and the relevant law enforcement work reason consignee cannot be declared within a prescribed period of time, resulting in a sluggish newspaper" changed to "because of the customs and the relevant judicial and administrative law enforcement work reason consignee cannot be declared within a prescribed period of time, resulting in a sluggish newspaper".

Article 14 (3) delete, other terms order accordingly.

(4) of article 15 for the following changes:

1. Will the first item (3) of article 15 of the import goods declare and consignee is audited by the customs in accordance with the law, have to cancel the original declaration forms of electronic data declaration, due to delete a single report of sluggish newspaper "changed to" consignee after declaration of imported goods in accordance with law, cancel the original declaration forms of electronic data declaration, due to delete a single report of sluggish newspaper ".

2. Will the first item (4) of article 15 of "if approved by the customs directly imported goods returned" changed to "deal with direct return of imported goods.

Article 14 of the corresponding to the terms of the sequence is adjusted for this article.

(5) of article 17 "the measures of sluggish newspaper gold, in case of legal holidays) days will be automatically postponed to the first following working day." Changed to "the measures sluggish newspaper gold) days when the weather is rest day or statutory holiday, will be automatically postponed to the first working day after the rest day or statutory holiday. Temporary adjustment rest days and working days by the state council, the customs shall, in accordance with the situation after the adjustment to determine the sluggish newspaper gold collection days."

Article 16 of corresponding to the terms of the sequence is adjusted for this article.

Ten, to the law of the People's Republic of China on customs administrative penalty hearing method "(order no. 145 published of the general administration of customs) to make the following changes:

Delete in article 3 of the practice of "pause" and "cancel qualification for customs declaration.

11, to the customs of the People's Republic of China of processing trade consumption management method "(order no. 155 published of the general administration of customs) for the following changes:

Article 4 the "processing trade enterprises shall, in the processing trade registration link for the record to the customs for current consumption." Changed to "processing trade enterprise shall, in the manual of processing trade to set up the link for the record to the customs for current consumption."

Twelve, to the customs of the People's Republic of China import and export goods product classification management regulations "(the general administration of customs announced to no. 158) for the following changes:

Article 13 "the consignee or consignor or his agent to declare the commodity code needs to be modified, shall, in accordance with the law of the People's Republic of China on customs import and export goods declaration form modification and revocation of measures for the administration of such provisions apply to the customs." Changed to "the consignee or consignor or his agent to declare the commodity code needs to be modified, shall, in accordance with the relevant provisions of the modification and revocation of import and export goods declaration form."

13, to the law of the People's Republic of China on customs administrative punishment case program sets "(the general administration of customs announced to no. 159) for the following changes:

(1) delete the second paragraph of article 60 of the practice of "pause" and "cancel qualification for customs declaration.

Delete in the second paragraph of article seventy-five (2) "or" and "cancel qualification for customs declaration.

14, to the customs of the People's Republic of China administrative reconsideration method "(the general administration of customs has released no. 166) to make the following changes:

Article 9 (1) delete "or" and "cancel qualification for customs declaration.

15, the customs of the People's Republic of China import and export goods measures for the management of centralized declaration, the general administration of customs announced to no. 169) for the following changes:

Article 12 "consignor declaration in listing after apply for change or cancellation of the list of centralized declaration, according to the law of the People's Republic of China on the customs declaration forms of the measures for the administration of modification and cancellation of the relevant provisions." Is amended as "the consignee or consignor declaration in listing after modification or revocation of the list of centralized declaration, the reference to the import and export goods declaration form modification and cancellation of related regulations."

This decision come into force from the date of release.

The customs of the People's Republic of China for imported materials bonded group management method ", the customs of the People's Republic of China on different measures for the administration of processing trade, the customs of the People's Republic of China on transit goods regulatory measures, the customs of the People's Republic of China on import goods are not overdue declaration, incorrect or excessive discharge of inward goods and abandoned import goods processing method ", the law of the People's Republic of China on import and export goods customs declaration management regulations, the customs of the People's Republic of China on processing trade leftover material, surxzc materials, incomplete, by-products and the affected measures for the administration of bonded goods, the customs of the People's Republic of China to implement the administrative licensing law of the People's Republic of China > method "and" measures for the administration of the customs of the People's Republic of China import and export goods tax, the customs of the People's Republic of China to impose import goods sluggish newspaper gold method ", the law of the People's Republic of China on customs administrative penalty hearing method ", the law of the People's Republic of China on the customs of processing trade consumption management method ", the law of the People's Republic of China on import and export goods customs commodity classification management regulations, the law of the People's Republic of China on customs administrative punishment case application regulations, the measures for the customs of the People's Republic of China administrative reconsideration, the law of the People's Republic of China on customs import and export goods measures for the management of centralized declaration make corresponding revision in accordance with this decision and promulgated anew.

 

Attachment:

1. The customs of the People's Republic of China on feed processing measures for the administration of bonded group

2. The customs of the People's Republic of China on different measures for the administration of processing trade

3. The customs of the People's Republic of China on transit goods regulatory approach

4. About the customs of the People's Republic of China are not overdue declaration import goods, false or excessive discharge treatment method of inward goods and abandoned import goods

5. The customs of the People's Republic of China import and export goods declaration management regulations

6. The customs of the People's Republic of China on processing trade leftover material, surxzc materials, incomplete, by-products and disaster management method of the bonded goods

7. The customs of the People's Republic of China to implement the administrative licensing law of the People's Republic of China

8. The customs of the People's Republic of China import and export goods tax management approach

9. The customs of the People's Republic of China to impose import goods sluggish newspaper gold

10. The customs administrative penalty hearing of the People's Republic of China

11. The customs of the People's Republic of China processing trade consumption management method

12. The customs of the People's Republic of China import and export goods product classification rules

13. The People's Republic of China on customs administrative punishment case program rules

14. The customs of the People's Republic of China administrative reconsideration

15. The customs of the People's Republic of China import and export management method of centralized declaration for the goods