People's Republic Of China Customs Security Regulations

Original Language Title: 中华人民共和国海关事务担保条例

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People's Republic of China promulgated by Decree No. 581

People's Republic of China Customs security regulations of the State Council on September 1, 2010 at the 124th Executive Council, are hereby promulgated and take effect on January 1, 2011.

Premier Wen Jiabao on September 14, 2010 People's Republic of China Customs security regulations

First in order to standardize the customs security and improve the efficiency of customs clearance to ensure customs supervision, in accordance with the People's Republic of China Customs law and other relevant provisions of the law, this Ordinance is enacted.

Article II the Parties apply to the customs guarantee commitment to comply with a legal obligation, for the parties to carry out the customs business guarantees, this Regulation shall apply.

Article customs security shall follow the legal principle of unity, honesty and credibility, rights and responsibilities.

Fourth, one of the following circumstances, parties can apply to the Customs before completes the customs formalities guarantee ahead of release of the goods:

(A) classification of import and export of goods, customs value, country of origin has not yet been determined;

(B) the effective declaration form card has not yet been provided;

(C) tax tax has not been paid within the time limit;

(D) delayed payment has not been paid;

(E) other uncompleted customs procedures.

Country to the turnover boundary cargo, the goods have restrictive regulations should provide a license which cannot be provided, as well as other circumstances as stipulated by laws and administrative regulations shall not guarantee, Customs shall not handle security release.

The fifth party to apply the following specific customs, in accordance with the provisions of customs guarantees:

(A) transport business between the Mainland and Hong Kong and Macao road goods transport, the responsibility for road transport of goods under customs supervision within;

(B) the cargo, the goods temporarily imported or exported;

(C) repair of entry and exit of goods processing;

(D) lease of goods imported;

(E) transit of goods and means of transport;

(F) customs supervision of goods temporarily stored outside the customs surveillance zone;

(VII) the Customs supervising and managing cargo mortgages from financial institutions;

(H) Transact customs business as bonded goods.

Warranty does not meet the requirements of the parties does not offer or provide, the Customs shall not handle specific customs operations listed in the preceding paragraph.

Sixth article import and export cargo taxpayer significantly within the prescribed payment period to transfer, conceal signs of dutiable goods and other property, the Department may order the taxpayer to provide security; the taxpayer cannot provide guarantees, Customs shall adopt taxation preservation measures.

Seventh suspected illegal cargo, the goods, means of transport, should be or have been detained by customs, storage, the parties may provide guarantees to customs, apply for exemption from or terminate the detention, sequestration.

Are suspected of illegal cargo, the goods, means of transport detained impossible or inconvenient, the party or the means of transport shall provide equivalent guarantees to the customs; do not provide equivalent guarantees, customs officers to detain party equivalent of the other property.

Are suspected of illegal cargo, the goods, the transport means are prohibited, or it must be with the original as evidence, or be confiscated according to law, the Customs shall not apply for guarantees.

The eighth legal persons, other organizations, subject to customs penalties, fines, illegal gains or shall be recovered in accordance with law of goods, smuggling of goods, means of transport of an amount of money before they are paid, their legal representatives, heads of major exit, shall provide to the customs guarantee does not provide guarantees, Customs may inform the authorities stop their legal representatives, main responsible exit.

Natural persons subject to customs penalties out of the country, provisions of the preceding paragraph shall apply. Nineth imports has taken temporary anti-dumping measures, provisional countervailing measures should provide guarantee of the goods, or import and export cargo to receive consignor people, apply for IPR customs protection of intellectual property rights-related matters, in accordance with the provisions of this Ordinance customs security.

Otherwise stipulated by laws and administrative rules and regulations, from its provisions.

Tenth if both of the following criteria for two consecutive years, may apply to the Customs office directly under the exemption from guarantees, and in accordance with the provisions of the customs procedure:

(A) the validated by customs inspection;

(B) the annual import and export customs declaration error rate below 3%;

(C) no tax payable in arrears;

(D) without customs administrative punishment in the relevant Administrative Department has no adverse record;

(E) not be held criminally responsible.

Client no longer meets the conditions prescribed in the preceding paragraph, Customs shall cease to apply from the security. Article 11th handled customs matters the same class multiple times within a certain period, may apply to the Customs to provide total security.

Customs to receive total security, the parties for such customs services, is no longer a separate guarantee.

Total scope of the guarantee, guaranteed amount, guarantee period, termination shall be prescribed by the General Administration of customs.

12th party may legally recognized property, rights to the Customs to provide security, the specific scope of the encumbered property, rights prescribed by the General Administration of customs.

13th party in order to guarantee to the customs guarantee, guarantee customs should be beneficiaries, and set forth the following:

(A) the basic situation of the guarantor and the principal;

(B) the legal obligation secured;

(C) the amount guaranteed;

(D) the guarantee period;

(E) guarantee liability;

(Vi) other things to note.

Guarantor should seal on the letter, and dated.

14th security should be provided by the parties and their need to comply with legal obligations, with the exception of the seventh article of the Ordinance in the case, guarantee amount determined according to the following criteria:

(A) for early release shipments, provided guarantees, guarantee amount shall not exceed the total possible maximum;

(B) for the purpose of specific customs business guarantees provided, guarantee amount cannot exceed the maximum possible amount or amounts provided for in the General Administration of customs;

(C) because of the obvious to transfer, conceal taxable goods and other property were ordered to provide security, guarantee amount shall not exceed the total possible maximum;

(D) for the cargo, the goods or means of transport concerned from, suspension or terminate the seal guarantees provided, guarantee amount shall not exceed an amount of money of the cargo, the goods, the transport means;

(E) in fines, proceeds of illegal goods or shall be recovered in accordance with law, articles, the means of transport provided an amount of money before they are paid out of the guarantee, guarantee amount shall be equal to the fines, the amount of illegal income which shall be recovered or the equivalent price of goods, smuggling of goods, means of transport.

15th provided guarantee, the Parties shall submit a written application and the real, legitimate, valid proof of property, rights and identity or qualifications, and other materials. 16th the Customs shall from the date of receipt of the material submitted by the parties within 5 business days of the relevant property and rights of review and decide whether to accept the guarantee.

Parties apply for total security, the Customs shall within 10 working days to review and decide whether to accept the guarantee. Meet the required guarantees, customs decided to accept the date of entry into force.

Does not meet the requirements of security, the Customs shall notify the parties in writing shall not be accepted, and explain the reasons. 17th principal legal obligations before the expiry, the guarantor and the principal changes in security for special reasons, shall accept Security for the Customs to submit a written application and supporting materials.

Customs shall from the date of receipt of the material submitted by the parties within 5 business days to make decision on whether to agree to changes, and notify the parties in writing, does not agree with the change, reasons shall be given. 18th the sponsor within the time provided in article does not fulfil the legal obligations, Customs may withhold from the secured property, rights according to law.

Parties to guarantee to provide security, customs can be directly asked to assume joint and several liability of the guarantor to perform warranty. Sponsor a performance guarantee responsibility, relieves the principal obligation to go through the customs formalities.

Customs relating to customs formalities as the principal in a timely manner.

19th property, rights are insufficient to cover the principal relevant legal obligations, the Department shall notify the principal in writing otherwise or comply with a legal obligation to provide security.

20th under any of the following circumstances, the Customs shall notify the parties in writing the secured property, right to return formalities:

(A) the parties have fulfilled their legal obligations;

(B) the parties are no longer engaged in specific customs operations;

(C) the secured property, right after taking measures to withhold customs still remaining;

(D) other circumstances that need to be returned.

21st Customs requirements for property, rights of return procedures within 3 months from the date of service of notice in writing, the party is not without good reason refund formalities, the Customs shall issue a notice.

Customs Office within 1 year from the date of the announcement, the party still not refund formalities, the Customs legally sells off or after the payment of the encumbered property, rights, and turned over to the State Treasury.

22nd article customs duty, financial institutions and other units concerned shall give assistance.

23rd the guarantor and the principal in violation of the Ordinance, deception, concealment and other means to provide security for customs, which was ordered to continue to fulfill their legal obligations, and fined not more than 5000 Yuan and more than 50000 are serious, you can pause principal engage in customs-related business or revoke the customs registration registration.

24th article customs staff, one of the following acts, the offender constitutes a crime, criminal responsibility shall be investigated in accordance with law:

(A) unlawful to dispose of the encumbered property, right;

(B) does not meet the collateral requirements, and registration procedures resulting in damage to the interests;

(C) to meet the requirements of security, not the relevant procedures;

(D) with the customs services of other security-related offences.

25th guarantor or guarantors to customs customs security of specific administrative acts, it may apply for administrative reconsideration or bring up the customs administrative proceedings. 26th article of the regulations come into force on January 1, 2011.

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