Decision Of The Customs Regulations On Changes

Original Language Title: 海关总署关于修改部分规章的决定

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Read the untranslated law here: http://www.chinalaw.gov.cn/article/fgkd/xfg/gwybmgz/201503/20150300398642.shtml

Decision of the customs regulations on changes (March 13, 2014 Customs makes No. 218, announced since announced of day up purposes) to effective promoted decentralization, and change functions, deepening administrative approval system reform, according to national people's Congress Standing Committee on modified straddling People's Republic of China marine environmental protection method, seven Department legal of decided (President makes 8th,) and State on modified part administrative regulations of decided (State makes No. 645,), and State on canceled and decentralization a administrative approval project of decided

    (The State (2013), 44th), customs decided to the People's Republic of China Customs processing with imported materials bonded modify regulations for management of group 15, which reads as follows:

First, the People's Republic of China Customs regulations on processing with imported materials bonded groups (the General Administration of Customs announced 41st) read as follows: (A) the eighth "bonded group for processing before exports required imported materials, parts, the leading enterprises with Trade Department issued the certificate of approval of feed processing, together with a copy of the contract or order card contract registration formalities to the customs. Customs audits correctly, to issue the registration of feed processing manual (hereinafter referred to as the manual on registration), and stamped in the right corner ' group of bonded goods ' stamp. "Modified for" bonded group in for processing export products by needed imports material, and pieces Qian, its led enterprise should by trade competent sector issued of into material processing instruments of ratification together with contract copy or orders card to customs handle manual established procedures, Customs issued into material processing registration manual (following referred to registration manual), and in right Shang angle stamped ' bonded group goods ' stamp.

” (B) the tenth "customs bonded imported materials, parts of the group be fully bonded, the Group's leading enterprises should be required to pay supervision fees to the customs. Imported material, shall be placed in a designated bonded warehouse, materials, processing, customs bonded warehouses and the goods stored in the management approach to regulation. Bonded imported materials, when entering the processing, in accordance with the supervision of the measures for the administration of bonded factories. Processed product exports are exempted from export duties, in the case of export license management products, you should also submit the export license to the customs. "Amended to" customs bonded imported materials, parts of the group be fully bonded, the Group's leading enterprises shall, in accordance with the regulations to the completion of customs formalities. Imported material, shall be placed in a designated bonded warehouse, materials, processing, of bonded warehouses and the goods stored by customs in accordance with the management approach to regulation. Bonded imported materials, when entering the processing, in accordance with the customs supervision of the measures for the administration of bonded factories. Processed product exports are exempted from export duties, if belonging to an export license management products, should also be submitted to the customs export licenses.

” (C) the 14th "bonded imported materials, parts, should be finished within one year from the date of import back exports. If special circumstances require extended time limit, the bonded group of leading enterprises should submit a written application to the customs, but the extension shall not exceed one year. If the expiration is not processed products exported or imported into and processed by the customs in accordance with the relevant provisions of the Customs Act. "Amended to read" bonded imported materials, parts, shall import finished products back within one year from the date of export. If special circumstances require extended time limit, the bonded lead enterprise shall go through the formalities for the Group delay change, but shall not exceed one year. If expires is not re-exported in processed products or to the import of, and in accordance with the relevant provisions of the customs law.

    ”

Second, the People's Republic of China Customs processing trade regulations in different places (customs release, 74th), make the following modifications: (A) will fifth article "business units carried out offsite processing trade, must by its location outside trade competent sector issued of processing trade business approved card and processing enterprise location outside trade competent sector issued of processing trade processing enterprise production capacity proved, fill business People's Republic of China Customs offsite processing trade application table (format see annex 1, following referred to application table), to business units competent customs proposed offsite processing application. "Modified for" business units carried out offsite processing trade, should by its location outside trade competent sector issued of processing trade business approved card and processing enterprise location outside trade competent sector issued of processing trade processing enterprise production capacity proved, fill business People's Republic of China Customs offsite processing trade declared table (format see annex 1, following referred to declared table), to business units competent customs handle offsite processing procedures.

” (B) the sixth section "business unit approved by the competent customs authorities in the remote processing applications, handling offsite for processing trade business units shall be read by the competent Customs processing enterprises with the People's Republic of China Customs receipt of processing trade in different places (see annex 2, hereinafter referred to as the receipt). Verified implementation of the contract properly, in the application form (in duplicate) annotations checked, and the processing trade business approval certificates, processing trade and processing enterprises of production capacity production in conjunction with Customs seal, cross-business unit to the processing enterprises with the competent customs contract registration. "Amended to read" in for the offsite processing procedures, the customs code of the business, handling offsite for processing trade business unit, should be reviewed by competent Customs processing enterprises of the People's Republic of China Customs offsite processing trade receipts (form is shown in annex 2, hereinafter referred to as the receipt). Verified implementation of the contract properly, of the Declaration form (in duplicate) annotations checked, and the processing trade business approval certificates, processing trade and processing enterprises of production capacity production in conjunction with Customs seal, cross-business unit to the manual set up formalities competent Customs processing enterprises.

” (C) the seventh "competent Customs processing enterprises business unit provided the approval of processing trade business," commissioned by the processing contracts ", the production capacity of processing trade and processing enterprises, the application form and other relevant documents of the contract registration. If processing enterprises to the customs formalities of the contract, must have powers of Attorney issued by the business units. "Amended to read" processing enterprise competent Customs processing trade business approval certificate provided by the business units, commissioned processing contracts, processing trade and processing enterprises of production capacity, the application form and other relevant documents of manual setting up procedures. If established by the processing enterprises to the customs manual procedures, should have powers of Attorney issued by the business units.



    (D) in the annex to the "application form" is amended as "return", "handling the contract registration" amended to read "set up manual".

Third, the People's Republic of China Customs on goods transited on supervision (the General Administration of Customs released 89th) read as follows: The eighth article of the "cargo report electronic data and paper documents have the same legal effect. The making or data transmission errors, justified and endorsed by the customs agreement, be amended or repealed. Customs has decided to check the cargo, were no longer allowed to modify or revoke a declaration. "Amended to read" cargo report electronic data and paper documents have the same legal effect. Making data or transmission errors, in line with the management of import and export declarations amended and repealed the relevant provisions, may be modified or repealed. Has decided to inspect the cargo on customs, modified or revoked Declaration are no longer allowed.

    ”

Four, the People's Republic of China Customs on extended import unmanifested cargo, mistake discharging or unloading of imported goods and imported goods spill settlement (the General Administration of customs, the 91st release) as follows: Will third article first paragraph of "by entry transport tool carrying entry and due to unloading to Customs regulatory district or other by customs approved of places, not included imports laden listing, and shipped one-way customs declared entry of errors unloading or spill unloading of entry goods, by Customs validation does of, by carrying the goods of original transport tool head, since the transport tool discharge of day up three months within, to customs application handle back shipped exit procedures; or by the goods of transceiver goods people, since the transport tool discharge of day up three months within, Apply for return or declaration to the customs import formalities. "Modified for" by entry transport tool carrying entry and due to unloading to Customs regulatory district or other by customs approved of places, not included imports laden listing, and shipped one-way customs declared entry of errors unloading or spill unloading of entry goods, by Customs validation does of, by carrying the goods of original transport tool head, since the transport tool discharge of day up three months within, to customs handle directly back shipped exit procedures; or by the goods of transceiver goods people, since the transport tool discharge of day up three months within, Return or declaration for import formalities to the customs.

    ”

Five, the People's Republic of China Customs import and export regulations on Declaration (the General Administration of Customs released the 103th) read as follows: (A) the sixth "for import and export of goods the consignor, who commissioned to complete formalities in customs clearance, customs declaration eligibility should be made in customs registration and customs broker. Without customs declaration eligibility officers in customs registration and customs declaration formalities shall not. Customs declaration shall, in accordance with country and customs laws and regulations and require a customs declaration. Except otherwise prescribed by laws and administrative rules and regulations, customs brokers and their enterprises to meet the customs declarations bear the corresponding legal responsibility. "Amended to read" for import and export of goods the consignor, who commissioned to complete formalities in customs clearance, shall be in the customs declaration personnel.

” (B) the tenth article of the "customs declaration has been accepted by Customs electronic data, after manual review, need to be modified for some, the import and export cargo to receive consignor who, entrusted with the customs broker shall, in accordance with the customs regulations to modify and resend the declared date of date of accept the Declaration of the customs. "Modified for" Customs has accept declared of customs single electronic data, artificial audit confirmed need returned modified of, import and export goods transceiver goods people, and by delegate of customs enterprise should in 10th within completed modified and again sent customs single electronic data, declared date still for customs accept original customs single electronic data of date; over 10th of, original customs single invalid, import and export goods transceiver goods people, and by delegate of customs enterprise should separately to customs declared, declared date for customs again accept declared of date.


(C) the 14th "customs declaration for import and export goods, declared content may not be modified, customs declaration card shall not be withdrawn; does have the following justification, the consignor, the delegated agent Declaration enterprises submitting a written application to the customs, after the Customs approval, may be modified or revoked:

1. computer, network system causes of electronic data reporting error;

2. the customs formalities for export of goods release, original goods due to loading, stowage and other reasons some or all shut-outs need to modify or revoke a customs declaration card and its contents;

3. the customs declaration errors due to operation or write errors, but not to national trade control policy implementation, tax and customs statistical indicators of harm;

4. Customs valuation, classification audit or professional finds that required modifications to the original reporting; 5. in accordance with trade practices decided to temporarily sold, actual settlement by inspection quality identification or international payment methods need to modify the original declaration data in real market prices; has decided to import and export cargo have been supervised and checked by the customs, import and export cargo consignor, entrusted with the customs broker shall not modify the declarations or withdrawal of customs declaration card. "Is amended as" customs declaration for import and export goods, customs documents and their contents shall not be amended or repealed; meet the requirements shall be in accordance with the import and export declarations amended and repealed the relevant regulations.

    ”

VI of the People's Republic of China Customs on the processing trade, scrap, surplus material, inferior products, by-products and disaster management of bonded goods (Customs 111th publications) as follows: (A) to modify the article fifth to "processing trade enterprises reporting a residual materials carried forward to another using processing trade contracts, the same enterprise, the same processing enterprises, as imported materials and the same way of processing trade. Where a qualified, approved by the customs in accordance with the regulations after consumption, companies can apply for the cancellation of the contract and its residual materials closing procedures.

Residual materials transferred to the contract is the competent Commerce departments for approval, by the original approval authority by changing the relevant formalities, such as residual materials into the volume without increasing the total amount of import contracts have been approved, is exempt from alteration procedures; transferred to the contract for the new contract, approval by the Department of Commerce under the existing processing trade administration regulations.

Processing trade enterprises declared residual materials closing any of the following circumstances, businesses pay no more than carry forward bonded materials should pay after tax amount of risk guarantees, customs processing:

(A) the same enterprises reporting a residual materials carried forward to another processing enterprises;

(B) the amount of surplus materials out of reach of the actual total imported goods under processing trade contract 50% and above;

(C) residual materials belongs to go through processing trade contracts twice, as well as more than two extension procedures;

Residual materials closing involving different customs, customs related formalities on both sides, and collected by the Customs risk guarantees.

Listed in the preceding paragraph shall pay risk guarantees for processing trade enterprises, one of the following circumstances, exempt from payment risk guarantee:

(A) the application of processing trade of category management;

(B) contracts that have implemented accounts transferred, inventory transfer amount is not less than the closing of bonded materials tax amount; (C) the original move, merge, split, reorganization, restructuring, stock changes and other cases prescribed by law, and business succession original major or a debtor-creditor relationship of rights and obligations, residual materials transfer not subject to the same enterprise, the same processing enterprises, limiting trade in the same way.

” (B) the eighth article of the "processing trade enterprises in the process of production or by-product recycling can extract, not re-export, processing trade enterprises should truthfully, in customs or verification. "Amended to read" processing trade enterprises in the process of production or by-product recycling can extract, is not exported, go manual Customs processing trade enterprises to set up or cancellation should truthfully.



(C) the Nineth part (a) of the "report application" is amended as "reporting".

(D) modify the article 11th to "processing trade enterprises cannot sell or return of scrap, surplus material, defective products, by-products or affected the bonded goods, commissioned by the processing trade enterprises, an organization with statutory qualifications for destruction disposal, customs documentation, disposal unit receive documents and dispose of certificates and other information for the verification procedures. Customs officer to supervise the disposal of processing trade enterprises and the management entities shall cooperate. Revenues for disposal of processing trade enterprises, and must faithfully declare to the customs, customs scrap management of domestic sales tax provisions of the tax procedures.

    ”

Seven, of the People's Republic of China Customs implementation of People's Republic of China rules the administrative licensing law (the General Administration of Customs announced the 117th) read as follows:

    Delete the 48th article (a), 49th.

Eight, the People's Republic of China Customs import and export taxation regulations (the General Administration of Customs released 124th) read as follows: (A) the 24th article of "taxpayers due to force majeure or changes in tax policy of the State not to pay taxes, should be in front of the import and export of goods for import and export declarations directly under where the customs formalities of customs a written application to defer the payment of tax and accompanying material, should also provide tax planning. "Changed into" taxpayers due to force majeure or changes in tax policy of the State not to pay taxes, should be declared in the import and export of goods prior to customs or its authorized subordination customs a written application to defer the payment of tax and accompanying material, should also provide tax planning.

” (B) the 25th article of the "Customs shall, upon receiving the application for taxpayer to defer the payment of tax within 10th of an audit if it is the case, the case should be immediately relevant application materials are submitted to the General Administration of customs. Customs Service after receiving the application materials should be agreed to defer the payment of tax at the 20th decided to defer the payment of tax deadlines, and notify the customs of submitting application materials. Due to exceptional circumstances cannot make a decision in the 20th, you can extend the 10th. "Amended to" customs or its authorized subordination Customs shall, upon receiving the application for taxpayer to defer the payment of tax within 30th of an audit if it is the case, and whether or not to agree to defer the payment of tax decisions and to defer the payment of tax deadlines. Because of special circumstances did not take a decision in the 30th, you can extend the 10th.

” (C) the 26th article of the "approved by the Customs audit does not defer the payment of tax, Customs shall, upon receiving the General Administration of Customs has failed to ratify the decision to defer the payment of tax within 3 working days from the date notified the taxpayer and duty payment of issuance. "Amended to read" regional customs or its authorized subordination customs approval of the audit does not defer the payment of tax shall, within 3 working days from the date of the decision notice taxpayers and duty payment of issuance.

    ”

Nine, the People's Republic of China Customs levied surcharges for imported goods methods (the General Administration of Customs released 128th) read as follows: (A) the sixth "consignees of imported goods in the delivery declarations to the Customs electronic data declaration is not submitted within the period prescribed or approved paper declarations, Customs shall revoke electronic data declarations and import cargo consignee back to customs declarations, resulting in delayed, calculated according to the provisions of this article fourth surcharges starting date. Import cargo consignee declared and examined by the customs, must be declared to withdraw the original electronic data back through application and examined by the Customs for import cargo consignee agreed, to withdraw the original declaration form the 15th day from the date as the starting date. "Is amended as" consignees of imported goods after 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 reporting, to rescind the 15th day from the date of the Declaration form for tax day. "

(B) of the 12th "import cargo consignee may apply for a waiver to the customs surcharges" is amended as "consignees of imported goods to declare to the customs surcharges for relief."

12th paragraph (d) "Customs and related law enforcement causes the consignee cannot be declared within the prescribed period, resulting in a delayed Declaration of" amended to "Customs and relevant judicial, administrative law-enforcement departments work causes the consignee cannot be declared within the prescribed period, resulting in delayed."

(C) by deleting article 14th, elsewhere in order to make the appropriate adjustments.

(D) of the 15th to the following modifications:

1. the 15th paragraph (c) "import cargo consignee declared and examined by the customs, have to be declared to withdraw the original electronic data again, because by deleting single delayed" changed to "import cargo consignee declared revoked the original declaration of electronic data reporting, because by deleting single delayed."

2. the 15th paragraph (d) "import goods directly returned to the approval of the customs" is amended as "required for direct return of imported goods".

Adjust the order of the provisions of this article to the article 14th. (E) the 17th "day of delayed payment of tax as provided herein in case of statutory holidays, will be extended to the first working day thereafter. "Amended to read" 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.



    Adjust the order of the provisions of this article to the 16th article.

Ten, of the People's Republic of China for customs administrative punishment hearing rules (the General Administration of Customs released 145th) read as follows:

    By deleting the article "suspension of customs practice" and "cancel the Declaration to be employed the qualifications" statements.

XI of the People's Republic of China Customs Administration of unit consumption in processing trade measures (Customs announced 155th) read as follows: The fourth article "processing trade enterprises should be record consumption record link to the Customs for processing trade. "Amended to read" processing trade enterprises should handbook to establish links to the Customs for consumption record.


    12, the People's Republic of China Customs import and export cargo commodity classification regulations (the General Administration of Customs released 158th) read as follows: The 13th "declared by the consignor or his agent commodity codes need to be modified, shall, in accordance with the People's Republic of China import and export Customs cargo declaration form modification and withdrawal of administrative policy requirements apply to the customs. "Amended to read" Declaration of the consignor or his agent commodity codes need to be modified, should be in accordance with the import and export declarations amended and repealed the relevant regulations.

    ”

13, the People's Republic of China Customs procedures for handing administrative penalty cases (the General Administration of Customs released 159th) read as follows:

(A) by deleting article 60th in the "suspension of customs practice" and "cancel the Declaration to be employed the qualifications" statements.

    (B) by deleting the 75th in the second paragraph of "or practice" and "cancel the Declaration to be employed the qualifications" statements.

14, the People's Republic of China administrative reconsideration of the customs rules (the General Administration of Customs released 166th) read as follows:

    Delete the Nineth part (a) of "or practice" and "cancel the Declaration to be employed the qualifications" statements.

XV and the People's Republic of China management of customs import and export goods declaration of concentration (the General Administration of Customs released 169th) read as follows: The 12th "consignor after the list declaration apply to modify or remove the list of centralized Declaration, mutatis mutandis, the People's Republic of China Customs declaration form modification and withdrawal of relevant provisions of the measures. "Amended to read" the consignor list modified or revoked after the list declaration Declaration of concentration, refer to import and export goods declaration of modification and withdrawal of relevant regulations.

    ”

This decision shall come into force as of the date of. People's Republic of China Customs on into material processing bonded group management approach, and People's Republic of China Customs on offsite processing trade of management approach, and People's Republic of China Customs on turned shut goods regulatory approach, and People's Republic of China Customs on extended not customs imports goods, and errors unloading or spill unloading of entry goods and gave up imports goods of processing approach, and People's Republic of China Customs import and export goods declared management provides, and People's Republic of China Customs on processing trade scrap, and remaining material pieces , And defective, and by-product and affected bonded goods of management approach, and People's Republic of China Customs implementation straddling People's Republic of China administrative license method approach, and People's Republic of China Customs import and export goods tax management approach, and People's Republic of China Customs levy imports goods delay reported gold approach, and People's Republic of China Customs administrative punishment hearing approach, and People's Republic of China Customs processing trade single consumption management approach, and People's Republic of China Customs import and export goods commodity classified management provides, and People's Republic of China Customs procedures for handing administrative penalty cases and the People's Republic of China administrative reconsideration of the Customs approach and the People's Republic of China Customs Declaration of concentration measures for the administration of import and export goods under this decision be revised and republished.