People's Republic of China Customs on extended import unmanifested cargo, false discharge or unloading of imported goods and imported goods spill approaches 2014 (revised) (December 20, 2001, the General Administration of Customs released on November 26, 2010 customs Decree 91st 198th announced, as of the date of promulgation of the decision of the customs regulations on the part of the amendment March 13, 2014, the General Administration of Customs announced order No. 218, for the first time, as of the date of promulgation of the decision of the customs regulations on the part of the second amendment) first in order to strengthen the extended import unmanifested cargo,

    Accidental discharge or unloading of imported goods spill and the processing of imported materials, according to the People's Republic of China provisions of the Customs Act, these measures are formulated. Article import cargo consignee shall transport within 14th Declaration for entry of the customs declaration.

    The consignee of import goods to declare the time stipulated above, by the customs in accordance with the People's Republic of China Customs collection of import surcharges for provision of levying surcharges; not declared to customs for more than three months, the import of goods by the Customs legally sells off processing. Third article 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.

Goods listed in the preceding paragraph, the original means of transport by the carriage of the goods, or the consignor of the goods applied for, customs approval, may be extended for three months the transported or declaration for import formalities.

    The goods listed in the first paragraph of this article, longer than the period specified in the preceding two paragraphs, not transported or declaration for import formalities customs, by the Customs legally sells off processing.

Fourth article import cargo consignee or owner renounces the imported goods by the Customs legally sells off processing. Countries prohibit or restrict the import of waste, environment-polluting goods should not be renounced. Except meet national provides, and handle declared imports procedures, granted imports of outside, by Customs ordered goods of consignee or its all, and carrying the goods entry of transport tool head back shipped exit; cannot back shipped of, by Customs ordered its in customs and about competent sector supervision Xia be destroyed or for other properly processing, destroyed and processing of costs by consignee bear, consignee cannot confirmed of, by related transport tool head and the carrier bear; violation national about legal regulations of, by customs law be punishment

    As to constitute a crime, criminal responsibility shall be investigated according to law.

    Article fifth bonded goods, goods temporarily imported in excess of the prescribed time limit of three months, does not go through the formalities taken exit and other customs procedures; transits, the transportation and passes transports freight over the prescribed period of three months, no transport out of the country, in accordance with the provisions of article II of this approach.

    The sixth extended import unmanifested cargo, wrong entry of removing or relief goods and imported goods subject to the entry-exit inspection and quarantine authorities to carry out the inspection and quarantine of entry and exit goods catalogue range, by Customs before the sale to draw attention to inspection and quarantine for entry-exit inspection and quarantine institutions, inspection, and quarantine fees and other selling costs actual expenditures paid from the sale.

Seventh article in accordance with article II of this approach, the third, fifth, extended by the Customs legally sells off processing under article is not reported, mistakenly, of removing or spill the goods proceeds, after the prior deduction and sold off the actual costs, net of related fees and taxes in the following order:

(A) the transport, handling and storage costs;

(B) import duties;

(C) import taxes levied by the customs;

(D) the surcharges.

Proceeds were insufficient to cover costs associated with the same order, in accordance with the pay.

　　　　　　　Discounting the above subsection (ii) the customs value of the import duties calculated in accordance with the following formula:

Sale proceeds-sell cost-transport storage costs

　　　　　完税价格＝－－－－－－－－－－－－－－－－－－

　　　　　1+ tariff rate + VAT + customs tariff x value added tax

　　　　　　　　　　　　－－－－－－－－－－－－－－－－－－

1-consumption tax

Implementation of specific, complex or otherwise levied taxes of goods, in accordance with the provisions relating to tax calculation and tax withholding. In accordance with the provisions of the first paragraph of this article after deducting the related fees and taxes, there is room, within one year from the date of goods sold, imported by the consignee of the goods applied for, be returned. Which belongs to the State to restrict the import, shall submit a license which cannot be provided, no reimbursement does not meet the import cargo consignee qualifications, cannot be proved right in the imported goods, application as inadmissible.

    If no application inadmissible for import cargo consignee requests, or not to return, the balance turned over to the State Treasury.

Eighth article in accordance with this approach fourth article provided by the Customs legally sells off processing of imported goods proceeds priority allocation and sold off after the actual expenses incurred, excluding transportation, handling, storage and other costs.

The proceeds are insufficient to cover these expenses for transportation, loading and unloading, storage, prorated.

    In accordance with the provisions of the first paragraph of this article remaining after deduction of related costs, turned over to the State Treasury. The Nineth applied for reimbursement of the balance in accordance with article seventh of this approach, the applicant shall provide relevant information for the import of goods to the consignee. After the approval by the customs, the applicant shall, in accordance with the customs of the reporting of imported goods regulations, go through import formalities, and to submit the relevant import licenses and other relevant documents.

    Cannot submit a valid import license by the customs in accordance with the People's Republic of China implementation of customs administrative penalty provisions of the Ordinance. Tenth Article import cargo consignee conveyance Declaration for entry of date three months after before, decided to extract the Customs legally sells off processing applications for return or import extended unreported imports of goods shall be subject to Customs examination and approval, and in accordance with the relevant provisions of the customs declaration.

    Import declaration shall be in accordance with the People's Republic of China Customs collection of import surcharges for provision of paying surcharges (delayed during the calculation of means of transport declared the 15th day from the day of entry to the declared date of import of goods basis). The 11th article of this approach, the third and fifth belongs to dangerous goods or the goods listed in section fresh, perishable, easy to break, failure, perishable, devaluation, who are not the long-term preservation of the goods, the Customs may, according to the actual situation, according to law and sold off in advance.

    Proceeds in accordance with the provisions of article seventh and Nineth.

    12th "consignees of imported goods" means by the competent foreign economic and trade sector registered or eligible approved and goods imported and registered by the customs of People's Republic of China Customs territory of legal persons, other organizations or individuals.

    13th article turnover boundary goods all people to renounce, not within the time stipulated in the customs formalities or unclaimed goods, and imported postal items that cannot be returned undeliverable by the customs in accordance with the relevant provisions of the second and fourth of these measures.

    14th explain this approach by the General Administration of customs. 15th these measures shall come into effect on December 20, 2001.