People's Republic of China Customs and administrative measures for the direct return of imported goods

    (March 12, 2014 the General Administration of Customs announced order No. 217, come into force on the date of promulgation) first in order to strengthen the administration of direct return of imported goods, and protect the legitimate rights and interests of citizens, legal persons or other organizations in accordance with the People's Republic of China Customs law (hereinafter referred to as the Customs Act), these measures.

Second, completes the customs release procedures after entry before shipment, consignor or consignee of import goods, the means of transport or their agents (hereinafter referred to as the parties) to return all or part of the goods directly outside, as well as the Customs according to the relevant regulations of the State be ordered to return directly, these measures shall apply.

    After importing transit goods imported to customs clearance, the Parties apply for return procedures, these measures are not applicable, the Parties shall, in accordance with the General return procedures.

Third, completes the customs release procedures after entry before shipment, any of the following circumstances, a party may return directly to the goods the customs formalities:

(A) national trade policy adjustments, the consignee is unable to provide the relevant documents;

(B) are wrong, false unloading or relief goods, to provide written references of the shipper or the carrier;

(C) the consignor or mutual agreement agree to return, provided both sides agreed to back the written proof of the instrument;

(D) related to trade disputes, can provide a force of court judgements, arbitration decisions of the arbitration bodies or uncontroversial a valid document of title;

    (E) damage or having not passed State inspection and quarantine of goods, to provide State inspection and quarantine inspection certificate issued by the relevant instruments.

    Fourth for the direct return procedures of import goods declaration to the customs, the party concerned shall submit to the Customs the import goods directly return table and that situation of import contracts, invoices, packing lists, waybills or manifests and other related documents and supporting documentation, in accordance with the provisions of the present article tenth fill in the Declaration form, handle directly back to the formalities.

Article fifth direct return to the customs formalities of import goods have been declared, the party concerned shall submit to the Customs the import goods directly return a table, the original customs declaration or transit customs and that import actual contract, invoice, packing list, air waybill or manifest related documents and references, for the customs declaration or transit customs single procedures.

Under the circumstances set forth in the first paragraph of this section, Customs shall delete the original customs declaration or transit customs data, the Parties shall, in accordance with the provisions of this article tenth fill in customs declaration, handled directly return the declaration process. Customs already performs, examination or that are suspected of smuggling illegal goods, not for a direct return.

    Performs, examination or after the completion of the case, in accordance with the relevant provisions of the customs process.

Sixth, completes the customs release procedures after entry before shipment, any of the following circumstances, Customs shall order the party to be outside the direct return of imported goods:

(A) the goods belonging to the national ban on import of goods is customs dealt with according to law;

(B) the violation of State inspection and quarantine regulations, had State inspection and quarantine departments and issued the notification of inspection and quarantine treatment or other supporting documentation;

(C) unauthorized import of restricted imports of solid wastes have been customs dealt with according to law;

    (Iv) in violation of the relevant laws, administrative regulations, and shall order the immediate return of other cases.

    Seventh order the direct return of imported goods by the customs in accordance with the relevant instruments of the certificate issued by the competent administrative Department of the Government, issued to a client of the Customs shall order notice of direct return of imported goods (hereinafter referred to as notice of the order returned directly).

    Article eighth date of receiving the notice of the order returned directly in the 30th, shall, in accordance with customs requirements goods customs declaration procedures of direct return of imported goods.

    Nineth party directly the Declaration of goods for import formalities, except where otherwise provided, need to fill out the export Customs Declaration and the number of import declarations for directly the Declaration formalities, import declarations should be "associated declarations of" completing the export declaration number.

Article tenth of direct return of imported goods, in addition to the People's Republic of China outside the customs code for import and export goods declaration forms filled should also fill in import and export goods declaration form in accordance with the following requirements:

(A) "regulated" bar fill out the "direct return" (code "4500");

    (B) the "remarks" column to fill in the direct return of imported goods list or order direct notice of return number.

    11th direct return of goods, Customs does not verify import and export licensing or other regulatory documents exempted from import/export link taxes and surcharges not included in customs statistics.

    12th due to the liability of the carrier the goods are sent to the wrong, wrong discharge or overflow discharge, when handling the immediate return procedures may be exempted from the parties fill in the Declaration form. 13th import goods directly shipped from the original port of entry should be transported.

    Due to transportation reasons need to change mode of transport or transported by another port, shall be through the original entry to customs approval, in transit way exit.

    14th the bonded zones, export processing zones and other special customs supervision areas and bonded areas under the direct return of imported goods in accordance with the measures the relevant regulations.

    15th article in violation of these regulations, constitutes acts of smuggling, in violation of customs regulations and other acts in violation of the Customs Act, by the customs in accordance with the Customs Act and the People's Republic of China Customs administrative penalty be dealt with implementation of the relevant provisions of the Ordinance constitutes a crime, criminal responsibility shall be investigated according to law.

    16th the direct return of imported goods list and the Customs shall order notice of direct return of imported goods and other legal instruments, issued separately by the General Administration of Customs announced.

    Article 17th interpret this approach by the General Administration of customs. 18th article this way come into force on the date of promulgation. February 2, 2007, released by the General Administration of customs, the 156th of the People's Republic of China Customs and direct return of imported goods regulations repealed simultaneously.