People's Republic of China Customs included nuclear cases of violation of customs regulations of the goods, the goods value approach

    (January 22, 2009 the General Administration of Customs released 182th as of June 1, 2009) Chapter I General provisions

    First in order to accurately gauge the nuclear cases of violation of customs regulations of the cargo, the goods value, according to the People's Republic of China Customs law (hereinafter referred to as the Customs Act), the People's Republic of China implementation of customs administrative punishment Ordinance (hereinafter referred to as the regulations), the People's Republic of China on import and export duties Ordinance (hereinafter referred to as the Customs Ordinance) stipulates that these measures are formulated.

    Article included nuclear violations regulations on customs value of goods, items, these measures shall apply.

    Article customs must identify illegal cargo, the goods and their customs value, namely nuclear import and export tariffs, import value-added taxes levied by the customs or import duties on the basis of, according to the illegal goods, the customs value of goods prices and taxes included nuclear cargo, the goods value.

    Fourth article customs included nuclear illegal cargo, the goods value of tax paid or in case of nuclear leakage should be adopted by the notice of administrative penalty, illegal goods, the goods value or amount of unpaid taxes shall inform the parties.

    Chapter II determination of illegal goods and articles of

    Determination of the illegal goods in section

    Article fifth breach of national import and export regulations, importing and exporting countries restrict the import and export of goods, must be declared to customs permits, illegal goods are not actually submitted to the permit of import and export goods. Article sixth of import and export goods should be declared when the item is not declared or untrue declaration, States license management, illegal import and export of goods for the actual goods.

    Only a number of untrue declaration, illegal import and export of goods for import and export goods quantity beyond license limits any of the goods; permits for "non-certificate" management, still have remaining credits and license, illegal import and export of goods for the actual quantity of the goods exceeds the number of the excess quantity. Article seventh import and export goods should be declared when the item is not declared or untrue declaration, affecting national tax collection, illegal import and export of goods for the actual goods.

    Only a number of untrue declaration, illegal import and export of goods for the actual quantity of goods and declared the difference in the number of goods.

    Article eighth processing trade, import and export of goods should be declared when the item is not declared or untrue declaration of illegal goods are determined in the following manner:

    (A) the import and export of processing trade goods should be declared when the item is not declared or untrue declaration, States license management, illegal goods determined in accordance with article sixth of this approach.

    (B) goods imported for processing trade should be declared when the item is not declared or untrue declaration, affecting national tax collection, illegal imports of goods for the actual goods; only the number of untrue declaration, illegal imports of goods for the actual quantity of goods and declared the difference in the number of goods. (C) the export of processing trade goods should be declared when the item is not declared or untrue declaration, affecting national tax collection, illegal goods for reporting exported goods the amount of bonded materials.

    Only a number of untrue declaration, illegal goods are declared on the export goods quantity difference between the actual number of exported goods goods the amount of bonded materials.

    Nineth article without customs license, unauthorized will Customs regulatory goods open split, and extraction, and delivered, and shipped, and replacement, and modified, and mortgage, and pledge, and indwelling, and transfer, and replaced mark, and moved for he with or for other disposal of, illegal goods for was open split, and extraction, and delivered, and shipped, and replacement, and modified, and mortgage, and pledge, and indwelling, and transfer, and replaced mark, and moved for he with or for other disposal of Customs regulatory goods.

    Tenth article without the Customs permission, outside the customs surveillance zone of deposit the Customs supervising and managing cargo, illegal goods outside of the customs surveillance zone stored goods under customs supervision.

    The 11th article customs supervising and managing cargo transport, storage, processing, Assembly, consignment number, displayed in the loss, shortage, and cannot justify the illegal goods for loss, shortage in the number of goods.

    About the recording is not real commodity name, specification, cannot justify the illegal goods as a true record of the actual goods; the goods quantity recording is not real, cannot provide justification, illegal goods shall be true to record the actual number and record the difference number of goods.

    Article 12th bonded goods transport, storage, processing, assembling, consignment, show business, in accordance with the provisions of packing, delivery, closing procedures, illegal goods are not in accordance with the provisions of packing, delivery, customs procedures such as closing of bonded goods.

    Article 13th bonded goods transport, storage, processing, assembling, consignment, show business, in accordance with the provisions of the verification procedures, or suspend, extend, change, transfer on contracts not in accordance with the provisions of customs procedures, illegal goods for actual imports but not exports according to law, closing, taxation or to sell products without other lawful disposition of the licensed goods.

    Article 14th not declared to customs for processing trade finished product consumption, and consumption of goods declarations and the actual consumption of difference multiplied by the number of the corresponding goods and manufactured goods, is calculated as:

    Number of illegal goods = finished goods x (declared the material consumption per-actual feed consumption)

    15th is not in accordance with the established deadline will transit, transport, goods transport and exit, without permission to stay in the territory, illegal goods are allowed to remain in the territory of the transit, trans-shipment, such goods.

    16th article does not follow the prescribed for temporary import and export of goods are shipped out of or transported, allowed to remain in the territory or outside, and goods are allowed to remain in the territory or outside the temporary import and export of goods.

    17th under any of the other acts in violation of customs regulations, customs cannot be interrupted or supervision of import and export goods, illegal goods cannot be interrupted or regulate import and export of goods to the customs.

    Determination of the items in section II

    18th without the Customs permission, authorization has not yet been released by the Customs inward and outward opening, delivery, delivery, transfer or other disposition of, items to be opening, delivery, post, transfer or other disposition of the goods.

    19th article personal transport, and carry, and mailing over reasonable number of use items inbound and outbound not to customs declared of, or transport, and carry, and mailing over provides number but still is use of national limit inbound and outbound items inbound and outbound, not to customs declared but no to hiding, and camouflage, way escape Customs regulatory of, illegal items for actual inbound and outbound use items number over reasonable number or provides number part of items.

    Article 20th transport, carry, mail the goods turnover boundary name of untrue declaration, items for the actual articles.

    Individuals transporting, carrying, mailing items with them the number of untrue declaration, items for the actual number of articles more than a reasonable amount or provide a part number of items; provisions declared more than a reasonable amount or number, items for the actual number of articles which exceeded the number part of the items.

    21st as the registration granted for temporary duty-free inbound or outbound goods for the time being, is not in accordance with the provisions taken out of or brought into the illegal items are not taken out of or items that are not compound into the.

    22nd without the approval of the Customs transit its goods remain in the territory, illegal goods for the persons staying in the territory of goods in transit.

    Chapter III illicit goods, goods taxes included nuclear

    23rd article included nuclear illegal cargo, goods taxes should be based on the case need to gather the following documents and materials:

    (A) the illegal cargo, goods declarations, entry and exit record list, contract, commercial invoice, reference (shipment) bills, insurance policies, Handbook, e-books, e-manual, certificate of origin, the domestic value-added tax invoices and other relevant documents;

    (B) prove that illegal goods, articles, specifications, components, functions, production process, new or old properties of materials;

    (C) prove tax payment situation of illegal goods or articles;

    (D) prove violations or been found material;

    (E) taking into account nuclear tax need to collect other documents and materials.

    Article 24th illegal goods, the customs value of goods shall be in accordance with the customs regulations and the People's Republic of China Customs import and export goods in customs value approach and the People's Republic of China stipulated in the customs value of imported articles form being finalized. Included nuclear illegal cargo, the goods, taxes, violations shall be applied tariff rate and the exchange rate of the day.

    Violations cannot be determined on the date of the applicable violation was found tariff rate and the exchange rate of the day.

    25th article should declare items of undeclared or inaccuracy in reporting cases of unpaid taxes for the actual import and export cargo tax and reporting of import and export goods included nuclear tax shortfall.

    Article 26th without the Customs permission, without a specific exemption goods mortgage, pledge, Lien, transfer, diversion or other disposal, illegal duty-paid price of the goods for the customs of the original import of goods at a price less depreciation value.

    Without the Customs permission, unauthorized transfer of specific tax relief goods, case of unpaid taxes for illegal tax goods; without a specific exemption goods mortgage, pledge, Lien, and diversion of, cases of unpaid taxes for the duration of the violations to the Customs supervising term corresponding to the proportion of taxes.

    Without the Customs permission, arbitrarily priced equipment not mortgage, pledge, Lien, transfer, diversion or other disposal, relating to duty-paid price, unpaid tax account reference first to second paragraph of this article, such as core.

    27th processing trade imports and exports declared false, affecting national tax collection, included nuclear cases of unpaid tax in the following way:

    (A) false import declarations of goods for processing trade, actual import tax difference between the declared taxes on imported goods as a case of unpaid taxes.
(B) processing trade exports of goods of untrue declaration, declared on the export goods of bonded materials consumption taxes with the actual export of goods consumption tax balance for the case of bonded materials of unpaid taxes.

    (C) goods under processing trade of export by general trade, real exports of goods cases of bonded materials consumption taxes for unpaid taxes.

    28th article customs meter nuclear goods, and items tax of, should making People's Republic of China Customs handle violation Customs regulatory provides case goods, and items tax meter nuclear certificate (following referred to tax meter nuclear certificate, see annex), stamped customs tax meter nuclear dedicated chapter, and with attached People's Republic of China Customs handle violation Customs regulatory provides case goods, and items tax meter nuclear information listing (following referred to tax meter nuclear information listing).

    The taxes included nuclear certificate should include the following:

    (A) the total nuclear matters;

    (B) the gauge nuclear nuclear bases and meter;

    (C) the total nuclear conclusion;

    (D) taking into account nuclear sector and included officers ' signatures.

    The taxes included nuclear materials should include goods, articles, specifications, quantity, tariff lines, duty-paid price, country of origin, tax rates, foreign exchange rates, taxes and so on.

    Fourth chapter of illegal goods, the value of goods included nuclear

    29th illegal value of goods basis for illegal goods customs value, import and export tariffs, import value-added taxes levied by the Customs and a total nuclear; illegal value of goods basis items of customs value and import duties and a total nuclear.

    30th of the customs tariff Commission of the State Council rules on taxation of goods imported articles, provisions relating to the value of the goods in accordance with these measures included core values.

    The fifth chapter by-laws

    31st I need nuclear illegal goods and articles of the following values:

    (A) pursuant to section 15th of the regulations in subparagraph (a), (b), 21st to 24th, 26th, 32nd to make administrative punishment;

    (B) prohibiting turnover boundary cargo, the goods cannot gauge value of nuclear goods and articles;

    (C) other special cargo, the goods, it is difficult to determine the value.

    32nd article this way, the term "illegal cargo, the goods" refers to violation of customs regulations by pointing to specific goods and articles.

    33rd article this way interpreted by the General Administration of customs.

34th article of the rules take effect on June 1, 2009.

Annexes: annex to the certificate of tax included nuclear: People's Republic of China Customs for goods and articles, cases of violation of customs regulations tax certificate of total nuclear
XX XX of the nuclei contain 20XX year closed
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Nuclear │ │ terms of customs value (tax) total price of __________________________ Yuan; │
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│      │    应纳税款共计人民币_____________________________元；       │
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│ Terms officers signature: _______________ total nuclear units (departments): _______________ │
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