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People's Republic of China Customs levied import surcharges way 2014 (revised)
(October 25, 1990 the General Administration of Customs released March 13, 2014, the General Administration of Customs announced order No. 218, 128th, since as of the date of promulgation of the decision of the customs regulations on the part of the amendment) Chapter I General provisions
First in order to strengthen the management of customs clearance of imported goods, speeding up the transportation of goods, import cargo consignee (including authorized Customs Broker, the same below) declared in a timely manner, in accordance with the People's Republic of China Customs law (hereinafter referred to as the Customs Act) as well as relevant laws and administrative rules and regulations, these measures are formulated.
Article import cargo consignee exceeding the prescribed period to the customs declaration have delayed, Customs shall levy surcharges, apply these measures. Article surcharges shall be by the consignees of imported goods from when the claim is paid.
Consignees of imported goods required to release before paying surcharges for goods, customs can provide and should pay a delayed payment of a deposit equivalent to release.
Chapter II calculation of delayed payment and collection
Fourth imposed import surcharges should be levied on a daily basis, to the means of transport declared the 15th day from the date of entry as the starting date, date on which the Customs accept the Declaration deadline, starting date and due a day included in the delayed period, except as otherwise provided.
Fifth collection the following surcharges for imported goods calculated start date shall, in accordance with the following provisions:
(A) mail imports the postal enterprises shall be declared to the Customs officers at the post office the total package the 15th day from the date as the starting date;
(B) transit of the goods at the place of entry, self-carriage transport for imported goods should be declared the 15th day from the date of entry as the starting day; in the shipment declared, should be delivered to 15th day from the date of shipment of the goods to start day;
Mail import transit goods imported to declaration shall be based on the means of transport declared the 15th day from the date of entry as the starting date; in the shipment declared, should be declared to the Customs officers at the post offices of postal enterprises General the 15th day from the date as the starting date. Sixth article import cargo consignee after the delivery declarations to the Customs electronic data declaration, is not prescribed or within the period approved paper Declaration and accompanying documents, the Department revoked customs electronic data processing.
Again to declare imported goods to the consignee, delayed, calculated according to the provisions of this article fourth surcharges starting date.
Import cargo consignee declared revoked the original declaration of electronic data declaration, to withdraw the original declaration form the 15th day from the date as the starting date. Seventh article import cargo consignee in the transport means declaration not more than three months from the date of entry to the customs declaration, Customs made and sold off after the consignee claims balance against the provisions of this article fourth levy surcharges.
Surcharges for the closing date for the last day of the three-month period. Eighth article import cargo is administrative detention or criminal seizure of delayed fails to declare, during his detention or seizure does not count for delayed periods.
Detention or seizure of starting and ending date for the period in accordance with decision of administrative detention or criminal detention issued by the relevant instruments.
Nineth day of delayed payment collected for the duty-paid price of the imported goods 0.5 per thousand, Yuan "Yuan" to levy, partially exempted from taxation of less than RMB one Yuan.
Levy surcharges is calculated as: the customs value of imported goods x0.5 ‰ x delayed period
Delayed payment threshold is RMB 50 Yuan. Tenth Article customs when import goods surcharges should be surcharges for payment notice issued to the consignee.
After the Customs charge surcharges shall be issued by the Ministry of finance to the consignee a unified India (supervisors) Bill.
These procedures do not belong to the 12th relief under article surcharges, Customs may direct to the consignee issued by Ministry of finance consolidated printing (supervisors) Bill consignee payment instruments designated by the Customs authorities or the depositary bank, the Customs shall specify the departments or Bank stamped receipt stamp approval of bills. Belongs to the 12th listed relief these measures delayed payment of imported goods the consignee received delayed payment after payment notice, shall, in accordance with article 13th provision apply for remission of the import of goods to the customs surcharges.
By Customs audit approved from levy delay reported gold of, by site shut member by about reply in system in the be nuclear note; as by Customs audit still needed levy part or all delay reported gold of, customs to consignee issued Treasury unified printing (prison) business of notes, consignee holding notes to customs specified of sector or account Bank contributions, customs by specified sector or Bank stamped received chapter of notes be nuclear note.
If the China e-port "online tax payment" system to pay the surcharges, according to "online tax payment" procedures go through the levy of surcharges for procedures.
11th transit goods imported to generate delayed, levied by import customs surcharges; have a delayed shipment, transported by a customs levy surcharges.
Chapter III delayed payment relief
12th under any of the following circumstances, import cargo consignee may apply for relief to declare to the customs surcharges:
(A) the Government departments on trade regulations change, additional registration procedures or requirements to the consignee the competent Government Department delayed issuing licenses, led to delays in imports;
(B) the delayed Declaration of import goods belonging to the Government or international aid and donations for disaster relief, social welfare, imported goods and other special cargoes;
(C) the consignee cannot be declared within the prescribed due to force majeure, resulting in delayed;
(D) Customs and relevant judicial, administrative law-enforcement departments work causes the consignee cannot be declared within the prescribed period, resulting in delayed;
(E) other exceptional circumstances approved by the customs.
13th article import cargo consignee, application for waiver of surcharges should be from the customs surcharges for payment is received within 30 working days from the date of the notice, submit in writing to declare to the Customs application, the application shall be sealed.
Import cargo consignee when the application is submitted, shall provide the competent Government Department or the relevant certificates issued by related departments.
The consignee shall, on the application form and relevant supporting documents authenticity, legitimacy and effectiveness of legal responsibility.
14th under any of the following circumstances, the Customs shall not impose surcharges for:
(A) the consignee in the transport reporting for more than three months from the date of entry is not declared to customs, imports of goods being sold off, the balance turned over to the State Treasury pursuant to the Customs Act 30th;
(B) consignees of imported goods during the reporting period, in accordance with the relevant provisions of the Customs Act to provide security to the Customs and import formalities during the guarantee period;
(C) the import cargo consignee declared revoked the original declaration of electronic data reporting, because by deleting single delayed;
(D) required for direct return of imported goods;
(E) import of goods shall be levied surcharges for amounts of less than 50 Yuan.
The fourth chapter by-laws
15th from abroad into the free trade zone, export processing zones and other special customs supervision areas, declared to customs as a record list of imported goods have delayed by reference to article Nineth levied surcharges. 16th day of delayed payment of tax as provided herein in case rest days or holidays, be extended to the rest day or the first work day after the holiday.
Temporarily adjust the rest of the State Council and the working day, adjusted for Customs shall determine the starting day of delayed payment.
Article 17th mentioned in these measures refers to the customs value of imported goods means the People's Republic of China on import and export duties Ordinance dutiable value of article 18th.
18th article of the regulation uniform format for delayed payment of the payment notice, specific formats, see annex.
19th article this way interpreted by the General Administration of customs. 20th these measures shall come into force on June 1, 2005.
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